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人力资源会计管理成本分析
引用本文:徐昌璞,徐昌菊,张建平,杨金彩.人力资源会计管理成本分析[J].经济研究导刊,2010(30):88-89.
作者姓名:徐昌璞  徐昌菊  张建平  杨金彩
作者单位:1. 湖北医药学院附属太和医院,人事劳资处,湖北,十堰,442000
2. 湖北医药学院附属太和医院,财经处,湖北,十堰,442000
摘    要:随着社会经济的发展,人们越来越认识到,人力资源是社会经济活动中具有特殊重要意义的资源。从人力资源和人力资源会计的概念入手,通过对人力资源会计成本详尽的分析,从而揭示了人力资源会计成本控制的积极意义以及如何控制人力资源会计成本。

关 键 词:人力资源会计  管理成本  分析

The Cost of Management of Human Resources Accounting
XU Chang-pu,XU Chang-Ju,ZHANG Jian-ping,YANG Jin-cai.The Cost of Management of Human Resources Accounting[J].Economic Research Guide,2010(30):88-89.
Authors:XU Chang-pu  XU Chang-Ju  ZHANG Jian-ping  YANG Jin-cai
Institution:b (Taihe Hospital,Hubei Medical University,a.Human Resources Department;b.Finance Department,Shiyan442000,China)
Abstract:With the social and economic development,there is growing awareness that human resources are the social and economic activities of the resources of special significance.In this paper,human resources and accounting on the concept of human resources,human resources and accounting costs by a detailed analysis,which reveals the human resources accounting cost control and how to control the positive significance of the cost of human resource accounting.
Keywords:Human resource accounting  management costs  analysis
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