On the human resources cost accounting System

Abstract: With the continuous development of human resources, human assets to create value as a capital, will inevitably produce in the course of certain costs, namely, human resources costs. Human resource accounting as a new discipline, to human resources study and reflect the human resources in a strategic position in business development. With in-depth study of people gradually realize that human resource accounting simply accounting knowledge has been difficult to resolve, Interdisciplinary Integration must be carried out to study the cost of human resources is essential. Thus, In today's volatile economic environment, study the human resources cost accounting issues are important.

Keywords:: human resources, cost accounting, systems improvement.

The general purpose of human resource accounting is to provide information on changes in human resources to meet human resources needs of the users of accounting information for the business or organization's human resource management services. It is specifically aimed at human resource needs through the provision of the information society, so that state departments, enterprises make the right investment decisions of human resources to achieve the community's overall needs for human resources and human resources balance between total supply.

An overview of human resources cost accounting.

Human resources cost accounting is to invest in human resources from the business point of view, the acquisition of corporate human resources, development and replacement cost accounting, which is subsequently carried out under the historical cost accounting. In essence, human resources cost accounting is mainly as a means to financial accounting, human resources acquisition, development, use of cost and to improve the quality of human resources and the investments to be reflected in a separate process. human resources cost accounting is characterized by a single measurement of human resources, acquisition costs, development costs , the use of cost and replacement cost. It will cost human resources, capital expenditures are part of the treatment of assets, amortized over the benefit period, which is necessary for enterprises.

1.1 The cost of human resources content.

People give according to the task of human resource accounting, human resources, all related to the acquisition, development, use, security and separation should be reflected in input costs, investment in human resources as a reflection of human resource accounting objects, specifically human resources into the enterprise based on to the final exit time of the order of business, and corporate investment in human resources for different purposes, can be recognized as the investment cost of five:

1.1.1 The acquisition cost of human resources.

Acquisition cost of human resources is to obtain a new employee to pay the cost of human resources, recruitment and admission of the enterprise occurred in the course staff costs. It specifically includes four: recruitment costs, selection costs, hiring costs, resettlement costs.

1.1.2 Human resource development costs.

Human resources development cost of production enterprises to improve technical capacity of staff, to increase the value of human resource costs incurred. In essence, the cost of human resources development is the enterprise's investment in human resources. Specifically including the following three items: the cost of pre-service training, job training costs, job training costs.

1.1.3 The use of human resources costs.

The use of human resources, the cost of the enterprise employees in the course of using the cost incurred. In essence, the use of human resources, the cost of the property rights of human resources for corporate use of the right to use human resources to obtain compensation from the companies it human resources is the embodiment of exchange value. specifically including the following three: maintenance costs, incentive costs, the swap cost.

1.1.4 Protection of human resources costs.

Human resources security costs is to protect the human resources in the temporary or permanent loss of value in use, the right to life and must pay. Specifically including the following four: health accident security costs, security costs of labor accidents, the cost of retirement pensions, unemployment insurance costs.

1.1.5 Human resources turnover costs.

Leaving the cost of human resources employees leave the company because of the cost incurred. Includes the following three: severance costs, the cost difference between performance before leaving the air staff costs.

2 human resources cost accounting measurement difficulties during the advent of the knowledge economy, human resources and non-human resources contract organizations, human resources, an increasingly important share of the value, making the value of human resources was quiet again Measurement present. However, the current value of the measurement difficulties of human resources.

2.1 The implementation of human resource accounting measurement from one obstacle to the idea first.

The measurement of non-human resources, it is considered to be a matter of course. If we are recognized as an asset and human resource measurement, they considered an insult to the personality, how people with the same material on the fashionable and attractive.'s Value seems just any woman, always be reflected in people's minds. However, as society progresses, people will change with the concept, recognize that human resources as an asset, not on fixing prices of their own, and to its own knowledge, the evaluation of the contribution of the enterprise. companies are made of human resources, recruitment, use of the cost is reflected as an asset. [Free Paper Download Center hi138.com]

2.2 with the current methods of measurement one-sidedness.

At present the measurement of human resource accounting methods have a certain one-sidedness, and its results can not cover the full value of human resources. Because of the normal profits of enterprises with their excess profits also contain as part of the value of human resources can not be ignored. In addition, according to this method of calculating the actual profit when a company is equal to or lower than the industry normal profits, the enterprise has no value of human resources, it is clearly unreasonable, which greatly underestimated the value of human resources, human resources is a violation of important economic resources, human resources principles .12.3 vector uncertainty.

The carrier of human resources is working, as factors of production workers, changes in its production capacity and physical assets, intangible assets are affected by various factors like the increase or decrease the value changes, because of the value of human resources management, personal efforts, science and technology, education and training and other value-added occurs, the impairment change. human resources as a valuable asset, is to give companies a cash inflow of .2, but human resources to the future benefits provided by enterprises can not be determined, and no storage value, namely, human resources is uncertain. How to minimize the impact of uncertainty, the key is necessary and can increase or decrease the amount of human resources measured.

3 Human Resource Costing System.

Of course, the issue of human resources cost accounting does not have to be resolved in the short term, it can not be achieved, Chan in one step, in the specific implementation process will appear in this or that new problems, only constantly sum up, constantly improve and develop and human resources cost accounting theory can be more perfect, to the full implementation of human resource accounting.

3.1 Human Resource Costing account settings.

Human resource accounting is to traditional accounting treatment as current expenses and expenditures related to human resources be accounted for separately, and one of the capital expenditure for asset treatment. The cost of human resources-related data are based on the original records as the basis, The results can be obtained directly under the place, so will the cost of human resources into account in the calculation of traditional accounting is simple and feasible.

Human resources cost accounting should be set in the traditional accounting based on the account, additional "cost of human resources", "human resource cost amortization," "loss of human resources", "Human Resources prepaid expenses" account of human resources cost accounting.

3.1.1 "human resources costs" account.

Accounting enterprises incurred costs of human resources increase, decrease and balance. Account of the borrower to obtain the registration, development and use of human resources that occurs when increases in the cost of human resources, credit registration fee profit or loss as the roll-out the use of human resources and human resources cost out of the enterprise is reduced when the acquisition cost of human resources, the development costs. end of the current account debit balance for enterprises owned or controlled by the acquisition of human resources, total costs and development costs. The account set up by staff or department breakdown of the categories detailed accounting. because the cost of human resources business mostly in the borrower, so set the debit column reflects only the amount of carry-over when the final out with the cost and human resources business credit amount available when the registration of the scarlet letter registered in the debit column.

3.1.2 "amortized cost of human resources" account.

Acquisition cost of human resources and development costs amortized over the amortization period and the amount of each issue to determine is a question that must be addressed.

Capital expenditure is the acquisition cost of human resources, development costs and amortization of categories can be set by staff or department for details.

Therefore, the amortized cost of human resources is also appropriate for individual or collective amortization amortization in two ways: a. the cost of human resources by personnel detailed accounting, the amortization of the cost of individually. B. accounted for by the collective cost of human resources, collective should be amortized over the amortization.

3.1.3 "human resources loss" account.

Employees accounting for gains and losses arising from changes. Debit the account when the registration of business enterprises out of human resources human resources in the body of the acquisition costs incurred and the amount of development costs not yet amortized and paid when the company laid off employees severance pay, the lender When the registration of human resources withdraw from the enterprise to pay compensation to the enterprise (for example, the human resources to leave the company in breach of the contract period, according to the contract affect compensation paid. end of the period, if the debit amounts incurred more than the amount of credit occurred, then the difference will be credited into the account from the "profit this year," debit account, charged against profit for the year, if the borrower is less than the amount of credit amounts incurred occurs, then the difference is transferred from the debit account "profit this year" account credit, to increase profits this year, after the end of carry-over "human resources loss" account no balance 3.

3.1.4 "Human Resources prepaid expenses" account.

Accounting enterprises are revenue expenditures and acquisition costs of human resources development costs increase, decrease and the balance, the borrower is revenue expenditure registration of human resources acquisition costs and development costs, severance costs and human resource investment to increase the amount of amortization period the amount of profit for the year credit carried forward to the registration of human resources costs and related workers leave the enterprise is reduced when the cost of this part relating to the amount of unamortized finished. ending account debit balance is revenue expenditure for the current human resources acquisition costs and development costs not yet amortized amount. the account set up by officers and a breakdown of the detailed accounting.

3.2 Human resource cost disclosure.

First, the cost of internal and disclosure of human resources. Disclosure of internal human resources, internal contents of the report is divided into two parts. Part of the non-monetary information, mainly composed of corporate human resources now, distribution and utilization, especially for some high the cost of the introduction of key talent, should focus on revealing. The other part is the currency of the information, the main center of corporate responsibility is the present value of human resources. human resources input-output ratio, the introduction of some important high-cost personnel, should be a separate analysis of the cost of its creation benefits to determine return on their investment.

Secondly, disclosed the cost of manpower resources. In preparing the financial statements, there are two views: one that can be "cost of human resources", "human resource cost amortization," included in intangible assets in the balance sheet after. Second, the human assets that should be listed among the long-term investments and fixed assets. more inclined to the second view, because the human assets of the lists should be noted that value of human resources management issues, designed to improve human resources and implementation of best management decisions. [Free Download Center Papers]

Notes:

1 Xuhan You. On the precondition of human resource accounting [J]. Economist, 2007,8.

Ding Li 2. Problems of human resource accounting [J]. Accounting Research, 2006,9.

3 Division Ping. Human resources cost accounting thinking [J]. Southeast University, 2007,12,9.