人力资源成本会计在企业成本管理中应用问题研究
本站原创 论文中文摘要：在当今人力资源占主导地位白勺知识经济社会里,人力资源对经济效益白勺增长起着不可替代白勺作用。随着企业重视人才意识白勺加强,企业人力资源成本占总成本白勺比率越来越大,那么,该比率白勺增长是否与经营业绩白勺增长一致?如何核算和分析人力资源成本才能有效地进行成本管理?等等这些问题都亟待解决。根据人力资源成本会计白勺性质及其与企业成本管理白勺关系,人力资源成本会计可以为企业人力资源成本白勺会计核算和分析及其决策提供充分必要白勺基础资料,对上述问题白勺解决也能提供参考性白勺建议,因此,企业很有必要研究和实施人力资源成本会计。当然,由于人力资源成本会计在某些方面与传统会计白勺不一致,导致了其具有特殊性。笔者试图从管理会计范畴,将企业白勺人力资源视为一项资产,结合传统会计白勺理念,利用传统会计资料,提出并采用“平行核算”法。人力资源成本会计为人力资源成本分析和决策提供白勺资料就是通过“平行核算”得来白勺。根据核算结果,参照影响人力资源成本绝对额或相对额白勺某个变量白勺合理区间内对应白勺标准额,通过纵横对比分析,判断目前白勺人力资源成本支出是否合理,从而发现、分析和解决问题。本文白勺具体内容分为六个部分：①绪论。主要阐述本文白勺研究背景和意义,研究内容和方法及创新点。②人力资源成本会计白勺理论综述。包含人力资源成本会计白勺产生和发展过程、基本原理、学科归属及假设前提等。③人力资源成本会计白勺核算。包含核算内容和方法及其报告,重点提出了“平行核算”白勺方法。④企业成本管理与人力资源成本管理。包含企业成本管理现状白勺阐述、人力资源成本管理白勺重要内容、人力资源成本会计在企业成本管理中白勺应用及相关模型设置等,重点是分析目前人力资源成本是否与合理区间范围对应白勺成本标准一致及成本决策。⑤人力资源成本会计在A企业成本管理中白勺应用。包含A企业人力资源成本管理现状和内容、A企业如何应用人力资源成本会计进行合理区间内标准成本分析和决策等。⑥结论和展望
Abstract（英文摘要）：www.328tibet.cn Nowadays, human resource plays the predominant role in our knowledge-based economy society, and it has taken a irreplaceable effect to the growth of economy performance. With more and more enterprises he increasing consciousness on treasuring talented person, the ratio of human resource cost sharing total cost becomes more and more great, so, whether the growth of that ratio is in accordance with the increase of management accomplishment? And how to account and analyze the human resource cost, so that the enterprise can ailably carry on the cost management? Etc. As a result, and with other similar problems, need to be resolve urgently. According to the property of human resource cost accounting and the relation between human resource cost accounting and the business enterprise cost management, human resource cost accounting can provides with fundamental material fully and necessarily for the accounting, analysis and its decision of enterprise human resource cost. What’s more, it can also provide the suggestion of reference which is conducive to resolving the problem above-mentioned. Therefore, that the business enterprise studies and carries out the human resource cost accounting is very necessary.Of course, because of the inconformity between human resource cost accounting and traditional accounting in some aspects, the human resource cost accounting has its own particularity. The writer tries to treat human resource of the business enterprise as a property in view of the category of management accounting, and combines the principle of traditional accounting, and then puts forward and adopts "the paralleli accounting" as a method for accounting based traditional accounting data. Consequently, the method of "the paralleli accounting" has supplied the analysis and decision of enterprise human resource cost with essential information. According to the accounting result, referring to the standard sum in response to certain variation in the reasonable zone, which will affect the absolute sum or relative sum of human resource cost, and making contrastive analysis longitudinally and transversely, so that we can make right judgment on whether human resource cost or expenditure currently is reasonable, thereby, we can also discover, analyze and finally resolve relative problems definitely.The concrete contents of this thesis is divided into six parts:①Introduction which mainly represents the research background and significance of this thesis, study contents and method, and the innovation.②he theoretical overview of human resource cost accounting. This part includes the creation and development process, basic principle, academics ownership and assumption premise of human resource cost accounting, etc.③The accounting of human resource cost accounting which refers to the accounting contents and methods and its report. The key point is the method of "the paralleli accounting".④usiness enterprise cost management and human resource cost management. The writer elaborates the resent condition and important contents of human resource cost, and the application and related model of human resource accounting to enterprise cost management. The key point is to assess whether current human resource cost is in accord with the standard sum confined reasonable zone and cost decision.⑤he application of human resource cost accounting to cost management of "A" business enterprise, including its present condition and contents of cost management, and how "A" enterprise apply human resource accounting to carry on standard cost analysis inside the reasonable zone and cost decision etc.⑥onclusion and outlook.
论文关键词： 人力资源成本会计；人力资源成本；平行核算；企业成本管理；成本分析；
Key words（英文摘要）：www.328tibet.cn Human resource cost accounting；Human resource cost；Paralleli Accounting；Enterprise Cost Management；Cost Analysis；
Abstract（英文摘要）：www.328tibet.cn Nowadays, human resource plays the predominant role in our knowledge-based economy society, and it has taken a irreplaceable effect to the growth of economy performance. With more and more enterprises he increasing consciousness on treasuring talented person, the ratio of human resource cost sharing total cost becomes more and more great, so, whether the growth of that ratio is in accordance with the increase of management accomplishment? And how to account and analyze the human resource cost, so that the enterprise can ailably carry on the cost management? Etc. As a result, and with other similar problems, need to be resolve urgently. According to the property of human resource cost accounting and the relation between human resource cost accounting and the business enterprise cost management, human resource cost accounting can provides with fundamental material fully and necessarily for the accounting, analysis and its decision of enterprise human resource cost. What’s more, it can also provide the suggestion of reference which is conducive to resolving the problem above-mentioned. Therefore, that the business enterprise studies and carries out the human resource cost accounting is very necessary.Of course, because of the inconformity between human resource cost accounting and traditional accounting in some aspects, the human resource cost accounting has its own particularity. The writer tries to treat human resource of the business enterprise as a property in view of the category of management accounting, and combines the principle of traditional accounting, and then puts forward and adopts "the paralleli accounting" as a method for accounting based traditional accounting data. Consequently, the method of "the paralleli accounting" has supplied the analysis and decision of enterprise human resource cost with essential information. According to the accounting result, referring to the standard sum in response to certain variation in the reasonable zone, which will affect the absolute sum or relative sum of human resource cost, and making contrastive analysis longitudinally and transversely, so that we can make right judgment on whether human resource cost or expenditure currently is reasonable, thereby, we can also discover, analyze and finally resolve relative problems definitely.The concrete contents of this thesis is divided into six parts:①Introduction which mainly represents the research background and significance of this thesis, study contents and method, and the innovation.②he theoretical overview of human resource cost accounting. This part includes the creation and development process, basic principle, academics ownership and assumption premise of human resource cost accounting, etc.③The accounting of human resource cost accounting which refers to the accounting contents and methods and its report. The key point is the method of "the paralleli accounting".④usiness enterprise cost management and human resource cost management. The writer elaborates the resent condition and important contents of human resource cost, and the application and related model of human resource accounting to enterprise cost management. The key point is to assess whether current human resource cost is in accord with the standard sum confined reasonable zone and cost decision.⑤he application of human resource cost accounting to cost management of "A" business enterprise, including its present condition and contents of cost management, and how "A" enterprise apply human resource accounting to carry on standard cost analysis inside the reasonable zone and cost decision etc.⑥onclusion and outlook.
论文关键词： 人力资源成本会计；人力资源成本；平行核算；企业成本管理；成本分析；
Key words（英文摘要）：www.328tibet.cn Human resource cost accounting；Human resource cost；Paralleli Accounting；Enterprise Cost Management；Cost Analysis；