System Of Human Resource Management Accounting In Firms

Modern society enters the era of "Science and technology constitute the primary productive force." This means that the human resources are increasingly important in enterprises, owning the advantages of human resources will be able to have the core competitive advantage. Researches on human resource accounting have been lasting for decades. Most of these researches study human resources accounting from a financial accounting perspective. There are several papers which study from a management accounting view, but contents are scattered. This paper studies on human resource from management accounting view, and tentatively constructs a whole system of human resource management accounting. What is more, this paper shows practice use of human resource management accounting with case study.Thesis include seven chapters, the topic in the first chapter is introduction.The topic in second chapter is theory analysis on human resource management accounting. Related concepts include the human resources, management, human resource management accounting are introduced, then put forward the five basic assumptions on the construction of human resource management, the goals and functions of human resource management accounting, besides, analyze the environment of human resource management accounting.The topic in third chapter is the human resource accounting forecast system. This chapter respectively elaborates the concept, influence factors, methods on qualitative forecast and quantitative forecast about human resources demand forecasting and human resources supply forecasting. On the basis of these basic methods, cases in the paper with data discuss the use of the above methods.The topic in chapter four is human resource decision accounting system. Decisions on human resources include obtaining, developing, replacing and motivating about human resources. The obtaining decision include analyze routes to gain human resources, and analyzes the cost and feasibility of various options. Developing decision on human resources include the assessment of development needs, the goal determination of development, the planning and execution of the development project, the evaluation and assessment of the development effect. Human resource replacement decisions mainly include the analysis of the need to replace, alternative options, as well as the most suitable selection. Based on the discussion, the article analyses the case company’s human resources decisions.The topic in chapter5is budget control system. Firstly this paper discusses how to establish and improve the budget control organizational system of human resources; secondly, the paper discusses the budget deployment and in-process control of human resources; besides, this paper discusses the performance evaluation of human resource budget control, and the balanced scorecard can be used to do strategic performance evaluation. Based on the discussion, the article analyzes the case company’s human resources budget control.The topic in chapter six is reporting system of human resource management accounting. This chapter mainly discusses the principle of reporting human resource accounting information, related statements, the cycle to report and the procedure of reporting.The topic in chapter seven is summary and outlook in development of human resource management accounting theory and practice.Contributions of this paper lie in:(1) attempt to build the human resource management accounting system.;(2) establish the budget control organization system;(3) discuss some theories and methods from strategic thinking, such as how to use the balanced scorecard in performance evaluation;(4) this article provide references for the application of human resource management accounting, combining with the case analysis data.Of cause, there exist insufficiencies in this article:(1) the system hardly applies to all enterprises;(2) this article analyzes problems from qualitative aspects, lacking sufficient data.