The Study Of Cost Accounting On Human Resources

In the era of knowledge-based economy, economic growth and social wealth creation will becomeincreasingly dependent on knowledge and the role of the human resources who is the carriers of knowledge willbecome increasingly important. To enterprises, the strength of its competitiveness, the level of profitability and thesize of the development capacity depend largely on the quantity and quality of the human resources which thecompanies having.However, traditional accounting systems can not fully and accurately provide the humanresources information, there is an urgent need to introduce human resource accounting.After two years of coal resources integration, Shanxi Coal enterprises have come into the standardizationof the operational phase. How to ensure and expand the effectiveness of the integration of coal resources and howto promote good and fast development, I think it is very crucial to the rational use and training the high-endmanagement and technical staff. Therefore, the strengthening of apply and research in human resources costaccounting to reduce the cost of human resources, to accurately reflect the business conditions,to financialsituation,to improve human resource management, to stimulate the potential energy of the employees to enhancethe economic benefits of coal enterprises and social benefits has very important significance.To this paper, we will elaborate from the basic theory of the human resources cost accounting to start a moredetailed description of the recognition criteria and measurement methods of the human resources costs. On thisbasis, the necessity and feasibility of the coal enterprises in the implementation of human resources costaccounting, and use of relevant theory to build the human resources cost accounting system of the coal companiesand coal companies in Shanxi Province, with a description of human resources the application of ideas of the costaccounting system, indicating that the cost of human resources project accounting treatment procedures, methods,and human resources cost accounting reporting.