Essay代写：Human resource cost－r51due

下面为大家整理一篇优秀的essay代写范文- Human resource cost，供大家参考学习，这篇论文讨论了人力资源成本。人力资源作为企业重要的资源要素，人力资源开发过程就是企业核心竞争力的培养过程，人力资源的开发必定会带来与之相对应人力资源成本。人力资源成本是一个组织为了实现自己的组织目标，创造最佳的经济和社会效益，用到的人力资源及人力资源离职所支出的各项费用的总和。

In the era of knowledge economy, human resource has become one of the most important resources for enterprises. Human resource is the key factor in the formation of wealth. It is the combination and use of various other factors. The main body of Y source can promote and promote various resources to achieve optimal allocation of special resources.

Human resources are the main force in economic development. With the continuous development of science and technology and the continuous improvement of knowledge, human resources contribute more and more to value. American economist romer and Lucas in the new economic growth theory put forward "modern and sustainable, rapid and healthy economic growth in the future the main engine is not material resources, but knowledge and technology human resources."

Human resource is the primary resource of an enterprise and the key to its core competitiveness. Core competitiveness is a unique advantage of an enterprise, which is a special point that other enterprises cannot imitate. In this era of people-oriented development, human resource is the most valuable resource to ensure the realization of the ultimate goal of an enterprise and the most important source of its core competitiveness.

Human resources as the first enterprise resources, human resources development process is the process of cultivating the core competitiveness of enterprises, human resources development is bound to bring the corresponding human resource cost. Human resource cost is an organization to achieve its organizational goals, to create the best economic and social benefits, and obtain, develop, use and safeguard the necessary human resources and human resources by spending the sum total of all the expenses.

The acquisition cost of human resources mainly includes recruitment cost, selection cost, employment cost and placement cost. From the beginning of an enterprise wanting to recruit an employee, it is necessary for the enterprise to publish recruitment information through various channels, no matter it is advertising or leaflet, each method will generate costs. Take back the information for screening, contact the applicant for a written test, interview and a series of other assessments to choose the employment, and arrange it to the appropriate position, which will also incur costs in the process.

The cost of human resource development mainly includes education cost, post training cost, off-job training cost, etc. New employee before the formal work, to ensure its better understand the enterprise culture, the work process, enterprises generally to pre-service training of new workers, this part of the spending is recorded into the cost of human resources development.

The cost of using human resources mainly includes maintenance cost, reward cost and adjustment cost. In the work, the enterprise usually conducts regular performance assessment on employees to understand their working conditions and ensure that employees bring benefits to the enterprise.

The guarantee cost of human resources, including labor accident guarantee, health guarantee, retirement and old-age insurance, unemployment insurance and other expenses. For example, the alibaba group has invested 500 million yuan in establishing the "alibaba education fund" for pre-school education and elementary education in order to guarantee the services provided by employees.

The dimission cost of human resources includes the cost of compensation for dimission, the cost of inefficiency before dimission and the cost of vacancy. The departure of an employee usually brings with it subsequent problems, such as economic disputes in labor relations, or new recruitment that employees will face when they leave.

Fran holtz argues that human resource cost accounting is "for the acquisition, development and reset as the organization's resource costs arising from the measurement and reporting", human resources cost accounting from the perspective of enterprise human resources investment, according to the historical cost of enterprise human resources after the acquisition, development, and replacement costs of accounting.

Human resource cost accounting features separate accounting for acquisition costs, development costs, support costs and other expenses incurred in acquiring employees. Capitalize on the acquisition of employees who bring long-term value to the organization and amortize them for future benefits. For temporary workers who have been employed for a period of less than one year, the cost incurred may be tried as capital expenditure, apportioned within the benefit period, or directly included in the current cost.

From the connotation of human resources, the recognition and measurement of "human resources" have not broken the shackles of traditional accounting. The value of human resources recorded on the books of historical cost is not the actual value of human resources and cannot represent the value they can bring to the enterprise. According to the replacement cost measurement, the cost judgment involves a lot of judgment and assumed conditions of supervisors, which will lead to the difference in the replacement standard, which will lead to the lack of comparability between enterprises. Second, it fails to clearly define the rights and interests of workers. Enterprises generally regard human capital as the assets of enterprises and belong to the owners of enterprises, but the expenditure on human resources cannot indicate that ownership belongs to enterprises. Without a good solution to the issue of workers' rights and interests, we cannot fully mobilize the enthusiasm of workers and stimulate the vitality of enterprises.

As an asset of an enterprise, human resources can bring continuous economic benefits to the enterprise. The enterprise should strengthen its management awareness. Companies should be made to human resource development costs, security costs, departure cost accounting method and the amortization method of human resources is optimized, should improve the financial statements of the existing at the same time, through the "human assets" subjects such as "human assets amortization" would hr separately listed in the balance sheet, and detailed disclosure in the notes.

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