人力资源是21世纪知识经济时代的战略资源,是21世纪企业成本管理中最重要的组成部分,而目前国内外对人力资源成本控制的研究并不多见,加强人力资源成本控制可以有效提高资源管理效果,从而进一步提高企业的经济效益和社会效益。 Human resources are the strategic resources in the era of knowledge-based economy in the 21st century and the most important component of corporate cost management in the 21st century. However, at present, the research on human resources cost control at home and abroad is rare, and strengthening human resources cost control can effectively increase the resources Management effectiveness, so as to further enhance the economic and social benefits of enterprises.