浅谈中小企业人力资源成本会计

浅谈中小企业人力资源成本会计目录摘要..............................................................................................................................................3一、人力资源与人力资源成本.......................................................................................................5（一）人力资源概念和特征...................................................................................................5（二）人力资源成本概念及有效性.......................................................................................5二、人力资源成本的构成...............................................................................................................6（一）人力资源的招聘成本...................................................................................................6（二）人力资源的培训成本...................................................................................................6（三）人力资源的使用成本...................................................................................................7（四）人力资源的离职成本...................................................................................................7三、人力资源成本的计量模式.......................................................................................................7（一）历史成本法...................................................................................................................7（二）重置成本法...................................................................................................................8（三）机会成本法...................................................................................................................8四、人力资源成本控制...................................................................................................................8（一）人力资源成本控制的概念...........................................................................................8（二）人力资源成本控制的难点...........................................................................................8五、中小企业人力资源成本控制的现状.......................................................................................9（一）缺乏科学的人力资源成本控制经验及方法...............................................................9（二）人力资源招聘成本居高不下.......................................................................................9（三）人力资源使用成本控制没有成效.............................................................................10（四）缺乏有效的人力资源成本控制体系.........................................................................10六、中小企业人力资源成本定性控制对策.................................................................................10（一）提高对加强人力资源成本控制的认识.....................................................................10（二）有效的进行培训，降低开发成本.............................................................................11（三）控制主动离职率，降低离职成本.............................................................................11七、总结.........................................................................................................................................12摘要人力资源成本会计是人力资源会计的一个主要内容，主要是对人力资源的取得成本、开发成本、使用成本、保障成本和离职成本进行确认、计量、核算和报告的会计，可以从成本的角度来反映人力资源的相关情况，提供相关的信息。随着市场竞争的激烈，中小企业对成本控制越来越重视，人力资源成本控制也不例外，人力资源是企业中最重要的资源，合理的人力资源成本可以激励员工，提高劳动生产率，而且能不断提高企业的利润和市场竞争力，因此，研究“中小企业人力资源成本控制”对企业管理具有重要的理论意义和现实意义。文章的第一部分讨论了人本文从人力资源成本会计的相关概念入手，介绍了人力资源、人力资源成本、人力资源成本会计等概念及其研究情况，介绍了人力资源成本会计的计量方法;分析了当前中小企业在人力资源成本管理和控制的现状、问题，最后，本文提出了目前我国推行人力资源成本会计的难点并有针对性地提出解决方法和对策。本文认为:人力资源成本会计经过近三十年的研究和探索，在理论上，己初步形成了比较成熟的观点，但在实际应用中，由于没有统一的标准，无法在会计准则及会计制度中得以反映，也无法在企业中得到应用。所以本文试图在应用以前各专家理论研究的基础上，采用多家观点，博采众长地建立起合理的框架，以推动人力资源成本会计与实际工作的进一步融合。【关键词】人力资源成本人力资源成本会计计量核算AbstractHumanresourcescostaccounting,asamajorcontentofhumanresourceaccounting,mainlymakesrecognition,measurement,accountingandreporting,accountingonacquisitioncosts,developmentcosts,theuseofcost,securitycostsandseparationcostsofhumanresources.Anditcanreflecttherelevantcircumstancesofhumanresourcesfromacostpointofviewandproviderelevantinformation.Thispaper,startingfromtheconceptofhumanresourcescostaccounting,introduceshumanresources,humanresourcescosts,humanresourcescostaccountingconceptsandthesituationofstudying.Alsoonthisbasis,itdescribestheprojectsandcompositionofhumanresourcescostindetailed.Inaddition,thispaperalsohighlightsthethreemeasurementmethodsonhumanresourcescostaccounting,setsuprelatedaccountingsubjectsaboutrecordingandaccounting,carriesoutstudiescombiningwithpracticalcases.Finally,thispaperpresentsourdifficultiesofimplementationofhumanresourcescostaccountingandputsforwardtargetedsolutionsandcountermeasures.Thispaperarguesthat:humanresourcescostaccountinghasinitiallyformedamorematurepointofviewintheoryafternearlythreedecadesofresearchandexploration.Butinpracticalapplication,becauseofnouniformstandard,itcannotbereflectedinaccountingstandardsandaccountingsystem,andcannotbeappliedintheenterprise.Therefore,thispaper,onthebaseofpreviousexperts'theoreticalstudiesandadoptinganumberofviewpoints,attemptstoestablisharationalframeworkastopromotethefurtherintegrationbetweenthehumanresourcescostaccountingandtheactualwork.[KeyWords]HumanresourcecostCostaccountingofhumanresourcesMeasuringAccounting一、人力资源与人力资源