新建院校人力资源管理成本的探讨——结合我校实际谈谈人力资源管理成本问题  

A Discussion on HR Managerial Cost of Newly Built Colleges and Universities——in light of the practice in Guangxi University of Finance and Economics

作　　者：秦少卿[1] 周承彦[1] 

机构地区：[1]广西财经学院会计系,南宁530003

出　　处：《广西财经学院学报》2006年第6期117-120,共4页Journal of Guangxi University of Finance and Economics

摘　　要：人力资源管理成本是维持高校人才稳定的重要因素之一,人力资源作为生产要素的一部分,同样会追逐价值的最大化。新建院校应根据人力资源管理成本的社会趋同和均衡性特点,结合自身的优势,采用引进平衡记分卡进行成本管理的设想和采取非价值因素降低人力资源管理成本等措施,制定具有竞争优势的人力资源管理成本的实施策略。Managerial cost of human resource is one of the significant factors to maintain stability of professionals in colleges and universities. As a part of production factors, human resource will also chase the maximum values. According to the social convergence and equilibrium of HR managerial cost, newly built colleges and universities should combine their own advantages, introduce the balanced scorecard to control the cost, adopt non - value factors to reduce the cost, and frame competitive strategy of HR managerial cost.

关 键 词：人力资源成本 管理成本 作业成本 平衡记分卡 

分 类 号：G47[文化科学—教育学]