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伴随着社会经济的发展,企业对人力资源管理的关注力度越来越强。本文从人力资源成本会计的概述入手,在对人力资源成本会计进行分析的基础上,提出了人力资源成本会计的应用策略。对人力资源成本研究有一定的理论与实践方面的借鉴意义。
With the social and economic development, enterprises pay more and more attention to human resources management. This article begins with an overview of human resource cost accounting, and puts forward the application strategy of human resource cost accounting based on the analysis of human resource cost accounting. There is a certain theoretical and practical reference to the study of human resource cost.