[Abstract] This paper discusses the human resources cost accounting cost measures three basic models: the historical cost, replacement cost method and fair value method. How human resources as an essential element of corporate cost accounting to be recognized and measured in this article the focus of discussion.
[Keywords] human resources cost accounting measurement methods
First, the human resources cost accounting in the cost structure
1 to obtain the cost of human resources
(1 recruiting costs by the enterprises and institutions to recruit human resources for the direct labor, direct operating costs, indirect administrative costs, prepaid expenses constitute Direct operating expenses from the enterprises and institutions in both the internal and external recruitment business that is directly cost component, indirect management costs from administration fees and charges constitute a temporary use of facilities, pre-paid by the member enterprises to attract potential candidates for future costs of form (2 selection costs is for the selection of qualified employees for expenses incurred, including all aspects of selection, such as the first test, interviews, tests, surveys, comments, etc. that occur during the physical examination and decided to accept it or not all relevant fees and the cost of enterprise selection and type of staff required the recruitment methods used by the . selection costs with the selection of personnel positions to be increased and the increased impact on enterprises and increase demand for information through the media to recruit staff, the occurrence of relatively large cost of the review by the agency to recruit staff, review of cost reduction, but recruitment costs will increase. enterprises selected from within the cost of personnel selection and personnel from the outside than the low cost (3 resettlement costs is staffing arrangements will be admitted in the workplace occurred in a variety of costs, including hiring staff for the placement of the occurrence of related administrative costs, to provide work for new employees, the cost of living, to some special one-time subsidies paid personnel in the business a large number of recruits, this cost will be higher, the cost is generally placed indirect costs.
(2) the cost of human resources development
(1) pre-service training costs, also known as direct costs, the company's employees on pre-ideological politics, business, history, culture, rules and regulations, basic knowledge, basic skills in areas such as education expenditure incurred, including training and the wages of trainees, undergo artificial losses, education and management fees, materials fees and education fees, depreciation of equipment (2-job training costs are not out of work in the case of business-to-the-job training of personnel to reach the position requirements of the costs incurred, including costs of induction training and job re-training costs. induction training costs for the employee post-job requirements to achieve cost skilled job training costs is the cost of job re-training to improve job skills required of employees after retraining costs (3 full-time training costs is based on the needs of production and work, allowing employees to accept jobs from the short-term (one year or long-term (over one year training costs incurred, primarily for high-level business management training or specialized technical personnel. full-time training can be based on actual conditions, commissioned to take outside the unit training, training commissioned by the education sector and business training for three forms of self-organization.
3 use of human resources costs Use of human resources costs, namely the traditional sense of the labor costs.
Traditional cost accounting is all for this part of the current cost of treatment. Use of human resources costs include maintenance costs, incentive costs, and dispensing costs (1 to maintain the cost is to ensure that human resources to maintain its production and reproduction of labor costs required, the employee's remuneration, including salaries, allowances, welfare payments, year-end bonuses, etc. (2 award costs is to encourage employees to play a better role, and that its excess labor or other special contributions paid bonuses, the subject of human resources have the extraordinary ability to play to make the compensation.
4 Human resources turnover costs Human resources, employee turnover and turnover costs represent the costs incurred.
China is now promoting staff efficiency, many companies have laid off employees, the objective requirements of human resources cost accounting can be correctly this part of the imputation and allocation of costs which include Compensation for loss costs, the cost difference between performance before leaving the air staff costs (1 departure compensation costs, lay off workers or corporate employees to resign, the company should compensate for the costs to employees, including wages payable until departure time, one-time pay employees severance pay, etc. (2 before leaving the cost of performance difference is caused by employees leaving the company's loss of work or the cost of inefficient production.
Second, the implementation of possible problems and corresponding countermeasures
1 may encounter problems in implementation
(A human resource barriers to the implementation of cost accounting from the people behind the concept of the first would be non-human resources as an asset, it is a matter of course that if the necessary human resources as an asset, some people do not think that is a personal insult , the value of people seem to always be reflected in people's minds. In addition, human resources and material resources have significantly different characteristics. First, the human resources latent in the body of workers, only through the production activities in order to realize its value. Secondly, value of human resources is variable, not only by the level of business management, organizational structure, production condition and other objective conditions, but also by the individual worker's ability, character, desire, ability to master new technologies and other subjective conditions. (2 of human resources cost accounting has not yet accepted another reason is the 'human resource measurement difficulties.' First, ignore the use of 'theory of the firm,' the latest development results to the human resources cost accounting application for theoretical support - Economics is the basis of accounting. The second, still too rigidly adhere to the age of the industrial economy, to 'non-human capital' as the core construct of the traditional 'equity theory', ignoring the inheritance and development of accounting theory, not of 'human capital should be interests include theory of 'the new concept for the attention they deserve, which is not from an accounting point of view of human resource information into the financial reporting system to pave the way. Links to free download http://eng.hi138.com
(2) corresponding countermeasures (1 to establish human resource statistics, evaluation system.
All enterprises, units need to be a comprehensive collection of human resources information, human resource management by specialized departments to sort, classify, summarize, sum up, archiving, human resource assessment of the value of human resource costs accounting implementation of the most critical and most difficult step. to build human resource statistics, evaluation system, can help enterprises to rapidly carry out the reform of the traditional accounting system, to help deal with the audit, verification of human resources involved in the issue, and so The functions of the refinement can reduce the overall cost, increase efficiency, (2 encourage increased investment in human resources, improve the employment mechanism to protect the human resource investment income of workers under the existing accounting system, the proportion of education funding provision is too low, far can not meet the actual needs. and not as a human resources training costs and capitalized cost of investment, to be directly included in the company's profit or loss, which is bound to affect the short-term economic interests of the enterprise should focus on human resources development and management, to employees with attractive wages and benefits, medical insurance, housing, pension and other benefits, should also provide training for staff, training and promotion opportunities for staff to create the conditions for potential (3 to carry out experimental work, the cost of human resources The large areas of accounting to prepare. the pilot can be in the high quality of human resources and accounts for a large proportion of the total resources of business enterprises in the trial, but in the implementation process, should be considered cost-effective, according to the specific situation of choosing the most appropriate human resources cost accounting system. can also be part of the implementation of human resources cost accounting system, such as the cost of human resources in only one or several cost accounting. pilot can gain experience for future work, but also for human resources, the full implementation of cost accounting fully prepared.
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