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人工成本管理已成为国外企业管理特别是人力资源管理的一个比较成熟的工具。但是由于我国长期以来企业人工费用列支界定范围不明晰,列支渠道过多等问题,给人工成本的研究应用带来一些困难,制约了人工成本的应用实践。新的《企业会计准则》的实施,清晰界定了人工成本范围,规范了企业人工成本列支,为我国企业人工成本研究应用奠定了良好平台,本文就人工成本的概念、研究方法、企业管理中的应用等几方面作简单的探讨。
Labor cost management has become a relatively mature tool for foreign enterprise management, especially human resource management. However, due to the long-term uncertainty of the scope of the definition of the labor costs of enterprises and the excessive distribution channels, the research and application of labor costs have brought some difficulties and restricted the application practice of labor costs. The implementation of the new Accounting Standard for Business Enterprises clearly defines the scope of labor costs and standardizes the calculation of labor costs for enterprises, laying a good platform for the research and application of labor costs of enterprises in our country. This paper introduces the concept, research methods and business management of labor costs Application and other aspects for a simple discussion.