人力资源会计管理成本分析  

The Cost of Management of Human Resources Accounting

作　　者：徐昌璞[1] 徐昌菊[2] 张建平[2] 杨金彩[2] 

机构地区：[1]湖北医药学院附属太和医院人事劳资处,湖北十堰442000 [2]湖北医药学院附属太和医院财经处,湖北十堰442000

出　　处：《经济研究导刊》2010年第30期88-89,共2页Economic Research Guide

摘　　要：随着社会经济的发展,人们越来越认识到,人力资源是社会经济活动中具有特殊重要意义的资源。从人力资源和人力资源会计的概念入手,通过对人力资源会计成本详尽的分析,从而揭示了人力资源会计成本控制的积极意义以及如何控制人力资源会计成本。With the social and economic development,there is growing awareness that human resources are the social and economic activities of the resources of special significance.In this paper,human resources and accounting on the concept of human resources,human resources and accounting costs by a detailed analysis,which reveals the human resources accounting cost control and how to control the positive significance of the cost of human resource accounting.

关 键 词：人力资源会计 管理成本 分析 

分 类 号：F234.2[经济管理—会计学]