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Human resource accounting in corporate human resources management

Author: LuoZhengQing JiangTianYuan From: www.yourpaper.net Posted: 2010-05-29 18:59:41 Read:
[Keywords] Human Resource Accounting is an important branch of an emerging Accounting is the product of the market economy. After nearly half a century of unremitting efforts by many scholars and research since the concept was first proposed human resource accounting, human resources accounting and gradually establish a better theoretical system. With the advent of the era of knowledge economy, human resources accounting is frequently lift, businesses are more pressing need than any time before the special accounting services. Human resources accounting cost and value information to illustrate how to apply human resource accounting in corporate human resources management.
[Keywords] human resource accounting; human resources cost accounting; accounting of the value of human resources; Human Resource Management

[Abstract] Human resource accounting is a new important branch of accounting. It is the result of market economics. The concept of human resource accounting has been made for the first time, the unremitting efforts and research of many scholars for nearly half a century, human resources accounting has been gradually establish a more perfect theoretical system. With the era of knowledge-based economy, human resources accounting has been frequently raised, enterprises urgently need the special accounting services more than ever before. Through the information of the cost and value that has been supplied from human resources accounting, this article expatiate on the application of human resources accounting in the human resources management
[Key words] Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management

With the advent of the knowledge-based economy, human capital will become a core capital for economic growth, and the importance of human resource accounting theoretical circles in China and other parties agree. Human resource accounting has not really applied to the enterprise's management, especially among the corporate human resource management, this article attempts to explain all aspects of human resource accounting human resource accounting in corporate human resources management in all aspects of enterprise applications to solve human resources the accounting problems [1].

1 Human Resource Accounting Overview

Human resource accounting in the United States in the 1960s, the earliest Hermanson (G.Hermanson), accounting scientist at the University of Michigan in 1964, the first time in human resource accounting "proposed. Followed by the rise of the long-term commitment to human resource accounting theory and methods of human resource accounting, the American Accounting Association (AAA) Association of Government Accountants (GAA) and the National Institute of Certified Public Accountants (NAA) and other organizations. Of human resource accounting was introduced in the 1980s, many scholars have conducted research in this area. The so-called human resources financial accounting is the accounting principles as the yardstick, the main identification, measurement and monetary information on human resources [2], so that information users to make the correct judgment and decision-making organization system; human resources management accounting is the use of choose currency of human resources information and other information, human resources, development, configuration, protection, and evaluation of accounting management activities. After nearly 50 years of development, improve human resource accounting including human resources cost accounting, the accounting of the value of human resources and labor rights accounting.

Human resource accounting application status

2.1 Human resource accounting application status abroad.
Human resource accounting in a foreign country to promote the application of a certain degree. Some organizations have been the design of the human resources cost accounting system, human resource accounting is applied to all aspects of the organizations internal human resource management. Overall, it is still in the the individual pilot phase.
Experimental study of human resource accounting service organizations. The late 1960s, the U.S. registered public accounting firm odd Ross sales offices in Montreal and Rist ? Witt companies have been the development of the human resources cost accounting system. The application of this system has been proven to offer significant benefits for management. Riester ? Witt design more detailed econometric model for the cost of human resources, it is mainly through amendments to the accounts of the firm's existing accounting system to the development of human resources cost accounting system schema them are widely used in the management of human resources aspects. 1980s, six accounting firms in the United States, the U.S. financial institutions, the U.S. aerospace companies have also adopted the accounting of human resources.
Experimental study of human resource accounting in industrial enterprises. The late 1960s, U.S. manufacturing Barry is the first application of human resource accounting, and in 1970 and 1971, several annual financial statements provide the human resources cost accounting and traditional accounting treatment of income and assets. Barry company in all aspects of human resources cost accounting applied to human resource planning, strategic planning and human resources management control, and achieved good results. 1980s, large U.S. pharmaceutical company, General Electric Company, a large multinational in Europe and Canada Greenfield aviation industry companies that have adopted human resource accounting, widely used in human resource management and performance evaluation.
2.2 Human resource accounting application of the current situation in our country.
At present, China is in the introduction to the domestic and the introduction of human resource accounting stage, although it is not yet enterprise fully implement human resource accounting, but many businesses have certain aspects of human resource accounting practice. First, the company has begun to truly focus on Workers' master status. Second, the value of human resources accounting enterprises consciously unconscious application. For example, a property assessment agencies Hangzhou Sino-Thai joint venture of CTQ Pharmaceutical Co., Ltd., general manager Feng Genbao evaluate his worth over 100 million yuan. These examples is a monetary measurement of human resources value accounting measurement applications, but also did not like the traditional accounting accounting information reflects [3].
Because the social objective factors as well as the theory itself requires in-depth study of the problem, the human resource accounting can not immediately widely implemented, mainly that it does not reflect the human resource accounting in business management, especially in the management of human resources so should value. Make human resource accounting becomes possible, it is necessary to create conditions for the basis to solve the constraints, under asked to explore the cost of human resources accounting value of human resource accounting in the management of human resources should be so provide the appropriate information for the development of the enterprise value of the application.

3 Human resource accounting in corporate human resources management

Wave of worldwide high-tech revolution and progress, has the world's economic development from the competition in the natural resources, the traditional capital resources toward human resources competition. To this end, the accounting system in gradually break the best only thing lent their people, Personnel affordable "areas, human resources, accounting focused human resources plan, acquire, develop, use, control, distribution and evaluation to confirm measurement and disclosure of human resource costs, value, and workers' rights issues, to provide the appropriate information for the enterprise's management, so as to maintain a competitive advantage for corporate human resources management, and related to all aspects of providing financial and material resources and human resources Information. 3.1 Human resources accounting for businesses to provide information on the cost of human resources.
Current financial accounting system will eventually generate financial and accounting reports, the cost of human resources in the process only costs, are credited to the production costs or expenses for the period, and does not make much sense for the cost of human resources management. With the people of this widely used management thinking in business management, human resources development is also important, so the cost of human resources management as a major cost management.
3.1.1 Human Resources acquisition costs in the recruitment, selection and application [4].
3.1.1.1 Human Resources made the meaning of the cost.
Made of human resources including manpower recruitment, selection, employment and other series to meet enterprises and the expected demand for human resources activities in the process. The acquisition cost of the human resources of enterprises in the recruitment process of hiring staff expenditures. It mainly includes recruitment costs, selection costs, recruitment costs and placement cost. The "Human Resource acquisition costs" account is used to account for the enterprise to increase in terms of the total investment made in human resources, reduce its balance.
Withdraw from the enterprise charged to the cost of the use of human resources and human resources registered in the account of the borrower to obtain human resources, human resources cost increases, lenders registration as an expense in profit or loss and transferred out of the acquisition of the human resources costs. Through the accumulation and aggregation of historical data, can develop a variety of jobs, the standard cost of recruitment, which can provide data for the recruitment budget formulation, and can also be used as the basis for controlling the recruitment work.
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