Control Study Of The Corporate Human Resource Costs

Human resources cost has been neglected for a long time under the planned economy system, and the enterprise's human resources management cost consciousness was very weak. Human resources is the key factor for enterprise's success. However, with the development of the entire community and the increasingly fierce competition among enterprises, enterprises have to pay more and more human resources cost in order to attract and retain the necessary talent. To all expenditures in the enterprise, expenditure proportion for human resources is growing, it has become an important component of the total cost.With the development of the cost management theory and the extensive application in practice of management, and the maturity of human capital theory, the development of human resources accounting make human resources cost management as possible. At present, the key point for resolving the problem of human resources costs is according to the strategy for enterprise development and operating performance, reasonable control of enterprise human resource input costs, and constantly adjusting the cost structure. Here the meaning of "control" is for its content and structure, and is not the absolute value of human resources costs, and seeking the "degree" of human resources cost inputs and outputs, which enables the use of human resources cost efficiency maximum.In this study purposes, the paper built human resources cost control system, absorbing the traditional thinking of the theory of human capital, using the human resources management and cost accounting methodology, and combining human resources management tools.This paper is divided into six chapters. The first chapter introduces the research background and meaning, content and methods, as well as the innovations. The Second chapter introduces the theory of human resource costs, and recalled the development stage and results of human resources accounting at home and abroad , this is the theoretical foundation for thesis research . The Third chapter analyzed the current state of human resources management cost of China's "three-capital" enterprises, state-owned enterprises as well as private enterprises, found existence of the problem and identify the root causes of the problem. Chapter IV is on the basis of third chapter, built the human resource cost control system and model from the quantitative and qualitative aspects, on the basis of absorbing of human capital theory and the thinking of staff management, using calculation of human resources cost accounting. The content of Chapter V is to build the human resources system cost for A enterprises, and conducted further research and analysis. Chapter VI is the final conclusions, as well as prospects.the innovation of this paper:(1) used the combination of quantitative and qualitative methods controlling human resources cost: human resources direct costs by quantitative control, human resources indirect costs by qualitative control. It makes human resources cost controlling more operational and rational.(2) During the process of Constructing the human resources system model, absorbed strategic cost management theory, the thinking of the staff management theory, integrated the human resources cost accounting methods and the measurement of the human resources management tools. It facilitated corporate human resources cost control with human resources management.In Writing this paper, the author adopted the combining method of theory and practice, quantitative and qualitative methods, human resources cost accounting measurement methods, and uses charts and cases to the analysis.