【摘要】：隨著社會(huì)經(jīng)濟(jì)的迅速發(fā)展，我們進(jìn)入了一個(gè)知識(shí)經(jīng)濟(jì)的時(shí)代，企業(yè)越來(lái)越重視人力資源，重視人才。而成本管理理論也逐漸完善和成熟，，并且在企業(yè)的運(yùn)作過(guò)程中有著廣泛的運(yùn)用，但企業(yè)的人力資源成本管理卻沒(méi)有受到足夠的認(rèn)識(shí)。隨著人力資本理論的發(fā)展成熟，人力資源成本管理理論也得到了相應(yīng)的發(fā)展，國(guó)內(nèi)外的學(xué)者都開(kāi)始關(guān)注人力資源成本的研究并取得了一定的成果，特別是人力資源會(huì)計(jì)的發(fā)展，這些成果為人力資源成本管理應(yīng)用到企業(yè)的成本管理中奠定了理論基礎(chǔ)，人力資源成本管理成為了企業(yè)成本管理不可或缺的一部分。如何在控制人力資源成本的前提下，又最大限度地滿足企業(yè)現(xiàn)有業(yè)務(wù)職能的發(fā)展需要，是企業(yè)進(jìn)行人力資源成本管理時(shí)必然會(huì)面臨的兩難選擇。 本文主要采用實(shí)際調(diào)研法、文獻(xiàn)分析法、問(wèn)卷調(diào)查法以及專家約談法等通過(guò)對(duì)企業(yè)的人力資源成本的研究找到其對(duì)企業(yè)成本管理的重要意義，并從基本的意義出發(fā)研究其對(duì)于企業(yè)成本管理的重要作用，結(jié)合成本管理的內(nèi)容和要點(diǎn)，選擇關(guān)鍵指標(biāo)和相應(yīng)方法進(jìn)行分析，并選取具體案例，探討人力資源成本在其中的應(yīng)用問(wèn)題及其解決對(duì)策�；镜倪壿嫿Y(jié)構(gòu)是從一般到具體的分析方法，基本思路是基于企業(yè)人力資源成本管理理論選取了山東澳星集團(tuán)作為具體的案例分析企業(yè)人力資源成本管理的現(xiàn)狀及存在的問(wèn)題，并在理論的基礎(chǔ)上提出了如何構(gòu)建人力資源成本管理體系。
[Abstract]:With the rapid development of social economy, we have entered an era of knowledge economy. Enterprises pay more and more attention to human resources and talents. However, the theory of cost management is becoming more and more mature, and it is widely used in the process of enterprise operation, but the cost management of human resources is not well understood. With the development of the theory of human capital, the theory of human resource cost management has been developed accordingly. Scholars at home and abroad have begun to pay attention to the research of human resource cost and have achieved certain results, especially the development of human resource accounting. These results have laid a theoretical foundation for the application of human resource cost management to enterprise cost management, and human resource cost management has become an indispensable part of enterprise cost management. Under the premise of controlling the cost of human resources, how to meet the needs of the development of the existing business functions to the maximum extent is the dilemma that enterprises will inevitably face when carrying out the cost management of human resources. This article mainly uses the actual investigation method, the literature analysis method, the questionnaire survey method and the expert interview method through the research to the enterprise human resource cost to find its important significance to the enterprise cost management. And from the basic significance of the study on the important role of enterprise cost management, combined with the content and key points of cost management, select key indicators and corresponding methods to analyze, and select specific cases. This paper discusses the application of human resource cost and its solution. The basic logic structure is from general to specific analysis method. The basic idea is to select Shandong Aoxing Group as a specific case to analyze the current situation and existing problems of enterprise human resource cost management based on the enterprise human resource cost management theory. On the basis of the theory, the author puts forward how to construct the cost management system of human resources.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.6;F406.7

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