LH Credit Union Human Resources Cost Accounting Management Research

Human resource accounting in China began in1980s. Based on the learning from advanced countries, we have solved the problems in the calculation of human resource cost and value. In21st century, the economic increase and wealth creation no longer depend on the material put-in and consumption, instead, on knowledge because21st century is the time for knowledge and economy. Thus, as the carrier of knowledge, human resource will be the basic factor for a company’s survival and development. But, a company’s ability of profit-making and management is difficult to calculate if only depending on the traditional accounting system. Therefore, we badly need to introduce human resource accounting because it can offer company’s accountant important information which is useful to the decision-making in all levels.The article introduces the status quo of human resources management in LH Credit Union at first:a mass of person with ability streams out for ignoring the human resources management. The main problems existing in it are:old human resources idea; lack of mechanism of fetching in,training and utilizing people scientifically and efficiently;attaching too much importance to general use and ignoring development and administration systematically; unscientific system of performance evaluation and prompting. Nextly,by using human resources cost computation method, analyzes qualitatively and quantitatively the information acquired calculates and checks acquiring cost, developing cost,using cost,demission cost and guarantee cost of human resources management.lt also reflects the economic value of resources management and staff performance in LH Credit Union by calculating techniques. At the same time, it analyzes company human resources value management through unmonetary measurement method, which includes some unmonetary index: human asset ratio,staff demission rate, personnel makeup ratio, staff age makeup, central administration fellow’s degree levels configuration.At last,taking idiographic examples happened in LH Credit Union human resources cost administration work as the basis, combining related theory of human resources accountant cost check and unmonetary estimation,reveals a series of practical problems existing in LH Credit Union human resources cost administration.By analyzing deeply and summarizing, proposes the project improving human resources cost administration for the future and the measurement enforcing human resources cost administration.The improvement project of human resources cost administration includes:increasing reasonably company human resources development cost; decreasing human resources configuration and employment cost;building up more efficient inspiriting mechanism; renewing the management means of human resources administration, etc.The measurement and approach reinforcing human resources cost administration:renewing ideas, building-up proper talent view, strengthening staff training, recognizing staff individual pullulation, establishing scientific and reasonable commission and encouraging mechanism, meliorating enterprise culture and constructing favorable atmosphere building human resources, etc.The article investigates the occurrence of human resources cost and how to control human resources cost efficiently to achieve the goal of elevating corporate competent ability and guaranteeing corporate development consistently.