人力资源成本控制 英文文献

人力资源成本控制 英文文献 The definition of human resource costs Human resource cost is an organization in order to achieve their organizational goals, to create the best economic and social benefits, while the acquisition, development, use, protect the necessary human resources and human resources of the costs incurred by leaving the sum. Categories of human resource costs According to human resources and manage their own characteristics, human resource costs can be divided into the acquisition costs, development costs, use costs, security costs and exit costs and other five categories. 1. Acquisition cost of human resources The cost of human resources organizations in the recruitment and admission occurred during the staff costs. Include recruitment costs, selection costs, recruitment costs, resettlement costs of four. . 2. Human resources development costs In order to improve efficiency, organizations also need to have access to the training of human resources to enable them to have expectations, and meet the requirements of the professional level of work posts. To enhance the skills of such employees for expenses incurred as human resources development costs. Human resources development costs, the organization of production technology to improve staff capacity, to increase the Organization's human assets, the value of the costs incurred, including costs of pre-service education, job training costs, such as training costs. 3. The use of human resources costs The use of human resources cost the organization in the process of using the staff costs incurred. Include maintenance costs, incentive costs, and dispensing costs. . 4. Human resources security costs Human resources security costs, is to protect the human resource value in the temporary or permanent loss of the right of life and must be paid when the costs, including labor accident protection, health security, retirement pensions, unemployment insurance and other expenses. 5. Separation costs of human resources Human resources staff turnover cost was due to leave the organization can affect costs, including compensation for loss of the cost of inefficient costs before leaving the air staff costs Human resource cost accounting Human resource accounting is an important part. Application of traditional accounting theory and methods, the accounting of the main body of investment for human Ziyuan namely, human equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, resource costs, according to their future services or the economic benefits they offered the potential of nature, recognized as an asset, and for measuring and reporting process. The difference between traditional accounting: Traditional accounting will be current for all human resource expenditure as costs and expenses during the treatment, in the management of costs, manufacturing costs, production costs charged to the account. And human resource accounting will be spending part of the period as a period cost and the cost, the rest are treated as "human assets", and in its subsequent assessments during the service. The composition of human resources costs Human resource costs are the construction and implementation of human resource management system for all resources into the process. Human Resource Management to "people" as a resource, through training and other means to add value to the value of experience and to bring the expected returns and business benefits. Cost of human resources management process in accordance with its by the six components: 1) Human Resources Management System costs; 2) the introduction of the cost of human resources; 3) human resources training cost; 4) evaluation of the cost of human resources; 5) the cost of human resources services; 6) the cost of human resources contingent scattered. Specifically explained as follows: 1) Human Resources Management System costs refers to the design, planning and human resources management system to improve the resources consumed in total, including the design and planning salaries, external consultancy, information on fees, training fees, travel expenses and so on. 2) the introduction of human resources refers to the cost of human resource management from outside the human resources system requires the resources of the sum of consumption, including recruitment costs (advertising, pitch stalls fees, interview fees, data fees, brokerage fees), selection costs (interviewing, testing, physical examination, etc.), recruitment and placement fee (admission procedures and the mobilization of non-compensation, etc.). 3) human resources training costs refers to the training of the staff the resources consumed by royalty, human resources management system to achieve the required standard (such as job demands, job skill requirements, etc.), including staff induction, education costs, job training and full-time study costs. 4) Human Resources costs represent corporate human resource management system requirements based on the use of human resources for assessing and evaluating the resources consumed by the sum of salaries, including assessment and evaluation, external consultancy, evaluation and assessment of other costs. 5) the cost of human resources services to an enterprise under the Human Resources management system requires the use of human resources in the sum of resources consumed by logistics services, including transportation, permit fees, stationery costs, medical expenses, office expenses, insurance. equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, 6) the cost of human resources refers contingent scattered human resources management system requirements under the unqualified condemnation of human resources, the resources consumed by the sum of bulk, including contingent severance payments, legal fees, contingent fees scattered losses. Measurement of the cost of human resources model (A) historical cost measurement model (B) the replacement cost of measurement model Typically include human resource replacement cost of a replacement for the acquisition and development costs incurred and currently employed as an employee of the flow of costs incurred. Usually that would obtain in a particular position to provide the same service point of view alternative to the more important issue. Therefore, the replacement cost of human resources positions with the concept of replacement cost and the individual replacement cost double. The organization, the main concern is the cost of office of human resources in the end how much. Therefore, we investigated the replacement cost of human resources functions. The so-called replacement cost of human resources is occurring now reset the cost of human resources. The so-called re-position the replacement cost is a position with a competent staff must now place the cost. The so-called personal re-equipped with a replacement cost refers to the capabilities of the original employees now have the same or similar costs incurred. Processing accounts of human resources cost accounting Human resources cost accounting, accounting courses should be set accordingly: 1. "Human assets" Human asset records of human resources changes in the value of original price and changes, scheduled amortization of human resources (similar to "fixed assets" subject). Consists of subjects the opposite direction "of accumulated amortization"; Allowance account to be established "to prepare human resource flow"; The so-called flow of human resources is prepared to take into account the mobility of human resources in today's enterprises often the case, the proposed "Human resource flows to prepare" equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, the allowance account, according to the companies who experience similar situations or by reference to peer accrual schedule allowance, the actual off again when the movement took place to confirm the loss. Operation is as follows: (A) when provision for By: Production costs (administrative expenses), etc. Credit: to prepare human resource flows (B) occurs when the flow By: Human Resources liquidity reserve Credit: human assets 2. "Human resources costs" Has four 2 Subject: acquisition costs, development costs, separation costs and the use of cost; (A) wage costs for current expenses and other conventional processing. Entries are as follows: By: Human Resources Cost ? ? ? ? person to use the cost Credit: to meet someone pay ? ? ? ? person to cope with insurance Calif ? ? person By: Production costs (administrative expenses), etc. Credit: the cost of human resources using cost ? ? 1 (B) For the end of double-income and other economic benefits associated with the enterprise does not close the actual current expenditures, should make the actual circumstances of each enterprise. 1. If the business performance and operational stability of better, more confident at the beginning of the end of the double the amount estimated, should be in each accounting period of the prior year's withholding. Entries are as follows: Provision for time: By: Human Resources Cost ? ? ? ? person to use the cost Credit: the year-end double pay When issued: By: the year-end double pay Loans: bank deposits (cash) 2. On the contrary, the normally non-withholding, if at the end of such benefits may be paid good cash, directly into the cost. Entries are as follows: By: Human Resources Cost ? ? ? ? person to use the cost Loans: bank deposits (cash) (C) the accounting end of the share of the acquisition, processing occurs as costs. Entries are as follows: By: Production costs (administrative expenses), etc. Credit: the cost of human resources to achieve cost ? ? ? ? development costs (D) caused by the departure of the costs directly to profit or loss. Entries are as follows: By: Production costs (administrative expenses), etc. Credit: the cost of human resources turnover costs ? ?Turnover costs 3. "Human resources income" The so-called human resources income is used to record human resources to create economic income. equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, End to "human resources costs" amount of credit accumulated amortization debit into the subject. Human resources, said profit credit balance; debit balance of losses. Entries are as follows: By: Human Resources Revenue Credit: Human Resources amortization Chain structure of human resources costs Competition in the 21st century, knowledge of competition, talent competition. Can not be recruited to appropriate, quality staff, and maximize their human resources into productive resources, is related to the key factors in business success or failure. To attract and retain the best talent, companies must be willing to invest, so they spend money, it is important not the cost itself, but the cost relative to output. Here are a few on how to do both to attract and retain qualified personnel, give full play to the role of human resources but also save the cost of human resources: (1) The cost chain, human costs, including recruitment, training, stay, management, movement. The following aspects to visit respectively. In the recruitment of personnel, should change our thinking, "the only option for the election is not expensive", meaning rather than pursuing superficial, because there will be laid off. The training to heavy and light, it is necessary to avoid a pure academic degree training, to prevent the students not only in the retention of high salary is fundamental, but "treatment remain", "Feelings remain", "careers stay" is very important to the high level of staff, the money is not the first factor, simply an increase in wages will only cause a big "marginal effect reduced" The role of the increasingly limited. The Space and Human Capacities show platform is their desire for it to meet their development needs of enterprises should be done in the event of the personnel management, with emphasis on efficiency and effectiveness, more humane and soft, save unnecessary for the long management, management redundancy (surplus) and interpersonal conflict as a result of the costs. (2) the cost of human resources management, particularly important to those key employees, such as senior management positions and R & D staff positions, not only to take lots of material by means other than incentives, have another idea, for some special personnel "not to do everything, just to be used." Such as R & D may come from universities or research institutes to allow them to enter the difficulty and cost of business expenditures are relatively large, it is better not used to support the taking of long-term contractual relationship, to play its expertise and role. (3) The production costs of operation of the link up and is the most dynamic and variability of the cost chain of various sectors, and optimizing the overall process to reduce cost effective means. In the Information Age, enterprises are increasingly becoming a chain of commodity economy on the Internet node, and other nodes and the link between brain drain, flow of funds, logistics, the flow of information flow model is an important factor affecting the cost of enterprises should be based on the practical, select the appropriate mode of operation and to reduce and downstream sales upstream suppliers and the communication costs, such as procurement and advertising, the expenditure. In the manufacturing sector, should the quality management and Cost management should be combined with an average cost reduction. 6 Sigma, comprehensive and timely quality management, cost control technology and means can ERP enterprises, and information resources for the integration of the operation of the value chain efficiency, reduce the cost of the chain mobile Expenditure Cost equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, In this session, should pay attention to technical and economic integration. Technology represents the product differentiation advantages, represents the cost of the economic advantages (low cost or high-yield). Production of products in the market competition, the success or failure depends on product differentiation and cost advantages of the combination. Therefore, cost control is essentially a technical issue of economic integration equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,