Research On Human Resources Cost Accounting For D Universities

Along with our country market economy reform, as colleges and universities nonprofit gradually by the market economy laws, also exist in the use of personnel cost. At the same time, only the personnel expenses and annual spending as the higher school of the cost of human resources, is enough to establish modern university management system. Will the cost of human resources as a specific index to separate accounting, human resources cost allocation quantization, scientific, reasonable control can provide basis for human resource cost; can make the higher school limited resources can be used in high efficiency, promote the running efficiency and the development of the school.This article from the human resources cost items of university, reaffirmed the cost items of human resources in Colleges and universities and specific accounting, establish a human resources cost accounting model of higher school. Based on this model, combined with the actual situation of D University, empirical analysis. Through the establishment and empirical analysis model, expect to be able to establish a theoretical system of accounting of human resources cost in higher school; through the analysis of the D financial data, application of the model calculation, verification model and calculate the cost of human resources of D University, D university can effectively predict the public expenditure and human resource cost, to provide an effective method for the management of human resources, improve the utilization of funds.This paper is divided into three parts:Firstly, by reviewing and analyzing the existing domestic and foreign human resources accounting theory, cost theory knowledge related literature, analysis focus on the cost of human resources of higher education theory, the thesis provides the theoretical basis for.Secondly, re-examine the human resources cost project of colleges and universities in China, by using the methods of cost accounting, will the cost of human resources including capital cost and expense, as a project; in addition, two project into human resource acquisition costs, development costs, the cost of follow-up for daily use, security the cost and the resigned five part cost, and design measures specific to the above five two project. Construction of the total cost, higher school human resources according to the methods of accounting for assets universities and individual cost model. Once again, the actual running situation and financial situation in D University, by using the established model analysis. Stripping out the college finance in the annual final accounts of spending, re collection and distribution is proposed in the second part of the five cost of the project, a concrete analysis of the structure of human resources. Then will the cost of human resources into the school has constructed model were calculated, and the calculation results are analyzed and summarized, suggestions.