Research On Employee Management Optimization Of X Training School From The Perspective Of Human Resource Accounting

With the development of the market economy and the introduction of the "double reduction" policy,the state has been fully advocating the overall promotion of quality education,training new socialist talents to meet the needs of the 21 st century’s modernization.This will lead more and more parents to focus on quality education for their children in order to meet their objective needs,a large number of quality education training institutions have emerged.In order for these institutions to maintain their dominant position in the fiercely competitive market,achieve sustainable development of enterprises and create huge economic benefits,they must rationally allocate their human resources.Human resource accounting is to reflect the value of human resources in the internal accounting statements,to help managers have a clearer understanding of the actual situation of the enterprise,and then more scientific decision-making management.This paper takes X training school as the research object.After collecting and sorting out the relevant literature theory of human resource accounting,combined with Mintzberg’s organizational structure theory,a new framework of human resource accounting is built and applied to X training school.With the help of the new framework of human resources accounting,the quantitative analysis of the internal human resources of X training school is realized.First of all,according to the new framework of human resource accounting,the human resources of the basic departments of the school are classified and measured.Then analyze the human resources cost and value of each basic department according to the measurement results,understand the problems existing in the allocation of human resources in the value chain activities,and obtain the human resources in the value chain according to the important links in the value chain that are closely related to investment and return Configuration optimization recommendations.The function of human resources management accounting is brought into play,and the rationality of employee salary payment is analyzed by means of the ratio of value to salary to employees.Combined with the interviews and investigations of members of the organization,the current employee management system of X training school is summarized.There are two aspects of performance management and employee personal development management.And according to the problems found,it is suggested that the school should reset the scientific assessment objectives,pay attention to the assessment process and timely feedback the assessment results.In addition,management optimization needs to be achieved by increasing investment in training,establishing diversified promotion channels,and carrying out reasonable career planning activities.By studying the application value of human resource accounting in the management activities of X training school,this paper hopes to help the school make more scientific and reasonable management decisions,thus reducing the loss of human resources in the school,enhancing its competitive advantage in the market,and the ultimate goal is the sustainable development of the school.The research and recommendations in this paper are also available to management optimization of small and micro quality education and training institutions.