Study On Human Resource Cost Accounting In High Technology Enterprises

With the coming of the knowledge-based age, the huge change in economicenvironment of accounting is pushing the accounting theory developing and practiceimproving. In high-tech enterprises, the high investment on research and development isthe direct force. As the most precious resource, the high-quality human-resource withknowledge and skills is the core competitiveness creating value and continuous advantage.The talents’ absorption and selection, as well as education and training should beconsidered as investment, on the other hand, the compensation and reward as maintainingexpenses. However, the traditional accounting system ignored the human asset, and thecapitalized and expensed expenditures are not divided into different accounts, leading tothe Financial Statements inconsistent with the enterprise’s whole value. Therefore, thisarticle will establish a particular accounting system for human asset. In the system, all thedepartments should coordinate organically to assist the accounting department to recordand report the human asset.The established system works out well in the selected case company, which provesthat it is basically practical. This article stands on the view of the enterprise’s strategicmanagement, puts effort on the system in order to reflect and control the human cost,promote the human resource management, devote to achieve the enterprise’s wholestrategic goal. Meanwhile, it provides comprehensive information for outer stakeholders.During the study, different subjects are applied synthetically, concluded cost andmanagement accounting, human resource management, business strategic management andeconomic theory. Meanwhile, the case analysis approach is applied to make the systemmore practically valuable. The innovation of this article lies in the object selected, the pointof view and the content of the study.It is a prospect but not an easy thing to set up the human-resource cost accountingsystem in high-tech enterprises. As long as improved and perfected in practice, the systemwill serve the high-tech enterprises better.