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随着社会的进步,时代的发展,人力资源管理在企业发展中起着越来越重要的作用在人力资源作为第一资源已确认,他们的贡献的价值远远超过物力。人力资源的形成和促进开发和利用已成为决定企业的生存和发展的决定性因素。因此,加强人力资源管理水平,塑造核心人才的竞争力,已成为一项紧迫的任务摆在前面的人力资源成本控制和人力资源创造价值是重要的人力资源规划的战略考虑的内容。人力资源成本会计在劳动力成本的角度来看,从人力资源管理的关键因素,以反映人力资源的情况。因此,加强人力资源成本会计的研究和讨论,具有重要的作用,以促进人力资源成本会计理论与实践相结合。
With the progress of society and the development of the times, human resources management plays an increasingly important role in the development of enterprises. As the first resource of human resources has been confirmed, the value of their contributions far exceeds the material resources. The formation and promotion of human resources development and utilization have become the decisive factors in determining the survival and development of enterprises. Therefore, to strengthen the level of human resources management and shape the competitiveness of core talents has become an urgent task. In front of the human resources cost control and human resources to create value is an important human resources planning strategic considerations. Human resource cost accounting In the perspective of labor costs, the key factors from human resource management to reflect the situation of human resources. Therefore, to strengthen the research and discussion of human resource cost accounting has an important role to promote the combination of human resource cost accounting theory and practice.