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The application of human resource accounting in the enterprise human resource management

Author: LuoZhengQing JiangTianYuan From: www.yourpaper.net Posted: 2010-05-30 23:18:47 Read:
[keyword] human resources accounting is a new important branch of accounting, is the product of the market economy.Since the concept of human resource accounting was put forward for the first time, after many scholars for nearly half a century unremittingly efforts and research, human resource accounting has gradually established a relatively perfect theory system.With the advent of knowledge economy era, human resource accounting has been frequently raised, enterprises than ever more urgent need the special accounting services.This article through human resource accounting cost, value and information on how the application of human resource accounting in the enterprise human resources management.
[keyword] human resource accounting; human resource cost accounting; human resource value accounting; human resource management in

[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 < br >
[Key words] Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management


With the coming of knowledge economy, human capital will become the core capital of economic growth, the importance of human resources accounting has the theory circle of our country and other people agree.But the human resource accounting has not been applied to business management especially in enterprise human resource management, this paper tries to illustrate the application of human resource accounting in every aspect of enterprise human resource management from the aspects of human resource accounting to solve the enterprise application of human resource accounting problems [1].

1 human resource accounting overview of

Human resources accountant in the nineteen sixties of the United States of America, was first used by Hermansen, the United States accounting at the University of Michigan (G.Hermanson) was first reported in 1964 in the "human resource accounting".The subsequent rise of the research on the human resource accounting, American Accounting Association (AAA) Association of Government Accountants (GAA) and the National Association of Certified Public Accountants (NAA) research organization dedicated to the theory and method of human resources accounting.China in the 80's the introduction of human resource accounting, many scholars have studied this aspect.Human resource accounting is the accounting principles for the principle, main identification, measurement and provide monetary information [2] on human resource, organizational system in order to make the information users make the right judgement and decision making; human resource management accounting is the utilization of human resources, money and other information, selection, development, allocation, protection, evaluation of human resources accounting management activities.After nearly 50 years of development, human resource accounting perfect include human resource cost accounting, human resource value accounting and the labor rights and interests accounting etc..

2 human resource accounting application status of

The status of 2.1 human resource accounting in foreign applications.
Human resource accounting has been a certain degree of popularization and application in foreign countries.Some organizations have been the design of human resources cost accounting system, the application of human resource accounting in various internal organization human resource management aspects.Overall, is still in the stage of individual test.
Experimental study in service organization of the human resource accounting.At the end of the 60's, registered public accounting firm in the United States Tucci ? Ross's Montreal office and rist ? Hewitt has developed the human resources cost accounting system.The application of the system has been proved to be a huge benefit for management.List ? Witt companies design more human resources cost measurement model in detail, it is mainly through the revision of firms existing accounting system account schema development of human resources cost accounting system, and is widely applied to in various human resources management aspects.After the 80's the United States of America, the big six accounting firms, financial institutions, the United States Astronautics Corporation of America also adopted the human resource accounting.
In the industrial test of enterprise human resources accounting.The late 60's, the United States of America manufacturing Barry company took the lead in the application of human resource accounting, and in several 1970 and 1971 annual financial statements are provided by different human resource cost accounting and traditional accounting treatment of income and assets.Barry, the human resources cost accounting is applied to the company's human resources plan, strategic planning and human resource management control, and achieved very good results.After 80 years, the United States a large Medicines Co, general electric company, large multinational companies in Europe and Canada's Greenfield Aviation Industry Corp that have adopted the human resource accounting, widely used in the fields of human resource management and performance evaluation, etc..
2.2 human resource accounting in our application.
At present, our country is in the domestic introduction and introduction to human resource accounting stage, although there is no enterprises to fully implement the human resource accounting, but many enterprises have been in some aspects of human resources accounting practice.First of all, enterprises have begun to really pay attention to staff's "master" status.Secondly, the human resource value accounting is enterprise consciously or unconsciously application.For example, a property assessment agencies joint general manager of ChiaTai Qingchunbao Pharmaceutical Co., Ltd. Feng Genbao of Hangzhou Zhongtai evaluation, believes his value for 100000000 yuan.These examples is a measurement of human resource value accounting monetary measurement, but it is not like the traditional accounting. Accounting information reflects [3].
Because of the social objective factors and the theory itself needs in-depth study of the problem, the human resource accounting still could not immediately widely implemented, mainly that it cannot reflect the human resource accounting in the enterprise management especially in the human resource management should be the value.Let the human resource accounting becomes possible, we must create the conditions according to solve the restriction factors, asked mainly through human resources accounting cost, value of the content of human resource accounting in the management of human resource should be, which has the value of application, provide relevant information for the development of enterprises.

3 the human resource accounting in enterprise human resources management in the application of

The world of the new technological revolution and
Wave of progress, the development of world economy from traditional natural resources, capital resources competition to the human resources competition.Therefore, the accounting system in gradually broke through the "best before, things get people, appropriate personnel" in the field of human resource accounting, mainly on the human resources plan, acquisition, development, use, control, distribution and evaluation so as to confirm the measurement and disclosure of human resource cost, value and the rights and interests of workers and so on, provide appropriate information for the enterprise management, and thus for the enterprise human resources management, keep the competition advantage, provide financial resources, material resources and human resources information in all aspects.3.1 to provide human resource accounting human resource cost information for enterprises.
The current financial accounting system will eventually generate financial accounting report, and in the process of human resources cost is only regarded as cost, be credited to the cost of production or cost period, and there is not much significance for the cost of human resources management.With the wide application of humanistic management in the enterprise management, development of human resources in enterprises are attention, which requires the human resources cost as an important content of the cost management to management.
3.1.1 human resources used [4] cost in staff recruitment, selection of.
3.1.1.1 human resources cost implications.
The human resources to obtain process including manpower recruitment, selection, employment and a series of meet the current and expected human resource needs.The cost of human resources refers to various expenditure enterprise occurs in the process of recruiting employees.It mainly includes the cost of recruiting, selection, recruitment and placement cost cost cost."The human resources cost accounting of enterprises" account used to increase, total investment in human resources to reduce and balance.
The debit account registration to achieve the human resource human resource costs increase, credit registration as costs included in the current profits and losses of the human resources and the roll-out of the use of human resources cost and human resources out of business while they offset the acquisition cost.Based on the historical data of accumulation and summarization, the standard cost can make various positions, various methods of recruitment, which can provide data for the development of the recruitment budget, but also can be used as the basis of control recruitment.
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