人力资源成本会计 meaning in Chinese
human resource costs accounting
Examples
- Human resources cost accounting and value accounting analysis
人力资源成本会计和价值会计分析 - The investment of enterprises in human resources should be defined as accounting assets which can fall into two categories : cost accounting of human resources and value accounting of human resources
摘要企业对人力资源的投资应定义为会计资产。人力资源会计可分为人力资源成本会计和人力资源价值会计两种。 - The whole thesis comprises of five parts . the first part defines the fundamental category of human resource , which is the basic knowledge for further discussion of human resource accounting . the next three parts discuss respectively the patterns of cost accounting , value accounting and cost - benefit of human resource
本文共分五个部分：第一部分论述了人力资源会计的基本范畴，这是探讨人力资源会计必备的基础知识；第二部分至第四部分分别论述了人力资源成本会计模式、人力资源价值会计模式和人力资源权益会计模式。 - 一 、 the reason for my topic i researched the lacuna of study based on classifying and settling literature by consulting a great deal of data . so we can learn that the issue of measurement of human resource is the core of human resource accounting ` s development . from 1960s until now , scholars home and broad made a mass of researches about this issue , established much measure theory and measure model , and investigated the possibility of applying human resource accounting
本文首先介绍了现阶段人力资源会计的理论研究成果及存在的主要问题,具体设计了勘查设计企业人力资源成本会计制度,对人力资源会计价值计量模型的现实选择,简单介绍了劳动者权益会计模型,并将上述理论及模型在吉林省城乡规划设计研究院中进行了模拟应用,从中发现问题,分析问题,解决问题。