摘要
本文在分析現(xiàn)有人力資源會計計量方法的基礎(chǔ)上，結(jié)合xx塑料廠人力資源計量的特點，對xx塑料廠人力資源會計計量方法的應(yīng)用進(jìn)行了分析和研究。本文的主要內(nèi)容主要包括以下幾部分：
1.介紹了該文的選題背景、研究意義和研究方法，采用歷史分析法對人力資源會計的國內(nèi)外文獻(xiàn)進(jìn)行了綜述。
2.主要是論文基礎(chǔ)和相關(guān)理論的借鑒，包括人力資源的相關(guān)概念及人力資源會計的計量理論。
3.介紹了xx塑料廠人力資源的現(xiàn)狀，并對xx塑料五金廠人力資源會計計量的必要性進(jìn)行了分析。
4.通過對人力資源成本會計計量方法進(jìn)行比較，分析了xx塑料廠人力資源成本會計計量方法的應(yīng)用。
5.通過對人力資源價值會計計量方法進(jìn)行比較，分析了xx塑料廠人力資源價值會計計量方法的應(yīng)用。
關(guān)鍵詞 人力資源 人力資源會計 人力資源會計計量
Astract
Based on HR measurement methods,and by combining with HeXing hardware and plastic products factory’s HR measurement features,this dissertation poses to analyse the application of HeXing hardware and plastic products factory’s HR measurement.it totally includes 4 parts:
1. This part introduced the article’s selected topic background,research mentality and meaning.Then use the history analysis method to carry on the summary to the domestic and foreign literatures.
2. This part is mainly about the theory basis and relevant theory reference,including the related concepts of HR and relevant theories of HR measurement.
3. This part introduced the present status of Hexing hardware and plastic products factory’s HR accounting.And then, analyse the necessity that Hexing hardware and plastic products factory use this.
4. This part mainly analyse the application of HeXing’s measure of HR cost accounting by comparing the three methods of HR cost accounting.
5. This part mainly analyse the application of HeXing’s measurement of HR value accounting by comparing the three methods of HR value accounting.
Keywords Human resource Human resource accounting
Measure of human resource accounting