管理会计在人力资本区域性配置中的运用

优化人力资本区域性配置对于当前我国西部大开发具有重要的战略性意义。文章以西部大开发为研究背景，以东、西部地区企业为研究对象，从管理会计的视角出发，将预测、决策、预算控制等管理手段运用于人力资本区域性配置过程中，力求实现企业发展战略与人力资本运营效用的最佳契合。

Application of Management Accounting in the Zonal Distribution of Human Resources

Reasonably zonal distribution of human resources is of great importance to the development of the west in China. The paper, taking the west development as its research background, studies enterprises in the east and the west. From the angle of management accounting, the paper studies how to integrate the enterprise development strategy with human capital by applying forecast, decision-making and budget control to the zonal distribution of human resources.