进入21世纪以来,人们对人才的概念越来越重视,人力资源作为企业重要的资源,得到更广泛的关注。在企业中,人才的取得、开发、使用都有一个整体规范的管理过程,人力资源成本管理研究,成为构建企业长期竞争优势的必备基础。本文在之前学者研究的基础上,从战略视角对企业人力资源成本管理进行研究。 Since entering the 21st century, people have paid more and more attention to the concept of talent, and human resources have drawn more attention as an important resource of an enterprise. In enterprises, the acquisition, development and use of talents all have an overall normative management process and human resource cost management research, which has become an indispensable foundation for building a long-term competitive advantage for enterprises. Based on the previous scholars’ research, this paper studies the enterprise human resource cost management from a strategic perspective.