分析人力资源成本会计的确认与计量（Analyze the confirmation and measurement of human resource cost accounting）.docVIP

分析人力资源成本会计的确认与计量（Analyze the confirmation and measurement of human resource cost accounting） Analyze the confirmation and measurement of human resource cost accounting abstract Human resource accounting including human resources cost accounting and human resources value accounting (from the perspective of Accounting), this paper makes research and human resources cost accounting is the essence of human resources cost, development cost, use cost, insurance cost and the cost of turnover five items of I confirm the specific content of the confirmation and measurement of human resource cost the measurement of human resource accounting. Including general measurement methods and concrete measurement. General measurement methods including the original cost method, replacement cost method and opportunity cost method. Keywords human resource cost; accounting confirmation; measurement; Human resources cost accounting is in the common role of the market economy and the development of high technology, human resource management and accounting model of accounting theory of the formation of mutual penetration. The definition of human resource accounting is still in the discussion, I believe that the current definition is as follows: the norms of human resource accounting is human resources as the human society or business assets the confirmation, measurement and record of the cost and value for the prediction of supply and demand, investment benefit analysis of its human resource, decision analysis, and the results reported to the management accounting methods of related aspects. From the accounting perspective, including human resources cost accounting and human resources value accounting. Human resources cost accounting refers to the assets of the people as human development, maintenance, security, fire and other activities. The cost accounting for the cost of living. This article will discuss the confirmation and measurement of human resource cost accounting 1 confirmation of h