Thinking on human resources cost accounting

Summary of human resource accounting was first used by the University of Michigan scientist accounting Hermanson in 1964 <<human resource accounting>> raised, while the accounting profession from the 1980s began to introduce this new concepts and research, its development is still at the exploratory stage, in practice has not been widely used. In this paper, the status quo for this, hope everyone's thinking and discussion, and promote human resources cost accounting developments in this emerging field .

Keywords: human resource costs, measurement methods, account settings

Human resource accounting since the rise since the 1960s, American scholar Frank Holtz book <<human resource accounting>> is the most influential in the field and one of the most authoritative works .1985, second edition << Human resource accounting, concepts, methods and applications>> to absorb the human resource accounting was only theory, methods, results of research and practice, was fully reflect the practice of human resource accounting and the status and level of proposed human resource accounting concepts and measurement methods, and human resources cost accounting to create a cost model and accounts, making human resources cost accounting with the theoretical basis and practical methods, however, the cost model in view of his limitations of that era, not the traditional financial changes in accounting procedures, but the accounts adjusted as knowledge-based economy in the knowledge content of products is growing, making the accounting of the main human resource development has become an important resource, which also will be the development of human resource accounting in Frank Hall Heights and later there have been many experts and scholars, his accounting model was modified and changed. This makes the cost of human resources, accounting matures, more and more in line with the accounting requirements of modern society.


First, China's implementation of human resources cost accounting objective necessity

(One from the country as a whole. China's socialist market economy has been maturing, of material from the production, distribution, exchange to consumption, its smooth running and reasonable, which makes China's commodity economy and commodity market prosperity. The so-called commodity is can be used to exchange the products of labor, which is characterized by a use value and value of investment in human resources and investment, like other material resources, can be measured in monetary terms, also has its own value, which makes a human resources also need to invest in transactions market in goods and services market, there also came into being in the labor market, talent exchange centers, the education market and other human resources market, which meet the requirements of the times and people's needs, at the same time, human resources, accounting also for a variety of human resource an indispensable tool for investment transactions, which makes the rational flow of human resources, to solve our country's Economic development is an important issue.

In order to achieve sustained and stable Economic growth, China is still by means of fiscal measures and monetary macroEconomic regulation and control, mainly to optimize the allocation of resources, improve the rational use of resources and productivity. Human resources as a core element of many businesses today, they should be more attention. unreasonable allocation of material resources will cause the device to idle, the loss of production, plant waste, etc., and disorders of human resources will result in the loss of talent, job skills obsolete, and even some serious lack of human resources business from management to production to sales problems will arise, making the entire link is not working, which requires human resources, its reasonable cost accounting recognition and measurement, human resources given the expected changes in conditions, to provide the right business decision-makers reasonable basis in order to avoid more serious consequences occur.

In the face of today's globalization trends, from production to marketing, from finance to technology development and application of information and communication are even becoming more international, human resources as the most important factors of production, but also by the international companies of all sizes competition. If you can not have the appropriate accounting method be relatively accurate measurement, is bound to lead our country in international Economic trade, the rich, cheap labor loss of competitive advantage.

(Two from the perspective of businesses and individuals. With the cost of human resources, accounting, human resources, to make a reasonably accurate measurement, it makes each person's own body in a particular accounting value with the corresponding data, and this data is to be measured by money, this is not an insult to the personality, but to businesses and individuals a comparable data horizontally, allowing companies and workers a reasonable way with the availability of the reform of China's market mechanism, abolished the distribution system and the mess of the phenomenon, companies and employees have the right to choose, which makes the flow of human resources more frequently, because it is market-oriented, so it is more reasonable. the one hand, enterprises in order to retain employees, its in-service training, improved benefits, improved working environment, the other employees in order to get higher salaries, will increase motivation, improve mental state, to create benefits for enterprises in this period, the business concern is human resource costs, personal attention is a manifestation of the value of their human resources and rewards.

(Three to play but also by the human resources impact of corporate governance. Different management model will lead to different results, people have emotions change, will be affected by the impact of the surrounding environment, have a positive, healthy, vigorous corporate culture , so that employees can improve efficiency, reduce errors, play a greater role, so as to bring more revenue. this Zhongzhong view, human resources cost accounting, the relatively reasonable accuracy, operational accounting as solve the essential means of measuring human resources. it according to different levels, different levels of Economic accounting, and personnel to reflect, to give an accurate measurement of monetary data, improve decision making for enterprise information management, human resources, this is where the cost accounting function. With the industrial structure adjustment and resource allocation system, labor and personnel system reform, human resources cost accounting requirements will become stronger and stronger, but also the performance of its objective necessity of the head.


Second, the human resources cost accounting application in China

Currently, human resources cost accounting applications in various industries in China is not very extensive, the reason is that their accounting is still in its infancy, the measurement of human resources cost accounting there are many practical difficulties, many companies hiring system and management model, there are still many problems, not suitable for the application of human resources cost accounting for example, first of all, regardless of which measurement methods and accounts, the results are not very precise, measured with the costs of human resources can not cover the full value of the cause of this kind of result of many factors, mainly human resources inherent unpredictability, instability, and the rear of the so-called post refers to the evaluation of the value of human resources there is often a lag, a maximum contribution of the role or precisely when in the course of their work quietly, wait until recognized its social value, its current value has been underestimated. It is precisely because of these unique human resource characteristics, making human resource accounting measurement difficult to achieve uniform and accurate , followed by human resources alone can not use it, it must be people-carrier, with the value of human resources as a result of material resources management, training and education, scientific and technological progress appear Changes. Such a change is uncertain, and not to invest in human resources will immediately form a corporate benefits, namely, human resources for the future benefits provided by enterprises can not be determined. how such changes in human resources for measurement of the human resources cost accounting of the key issues to be resolved .

How to make a better accounting of human resources development and widespread implementation in China, this article suggests, whether it is cost theory or theory of value must be done:
(A strengthening of human resource accounting theory. The main idea is from the book of human resources to value-oriented, and finally to the social, so this may be that the development of human resource accounting into the formative stages, and improve the systematic phase stage, in order to correspond to the appropriate target. development of knowledge economy urgently requires to carry out human resource accounting research and application of traditional accounting model does not satisfy the human resources component of the key resources for the enterprise needs of modern society, so to strengthen the accounting theory research, and its rise from an academic to a practical problem, there are many practical problems to solve, establish a comprehensive theoretical and practical human resources system.

(B to strengthen the practical application of human resource accounting, strengthen the practical application of human resource accounting, human resources and material resources to combine truly make the best use, best use. Specific explanation, the carrier of human resources with knowledge , skills, experience, etc., and material resources such as equipment, labor tools combined can not play its former role must be "appropriate personnel" to fully integrate the two together, can play a much greater than their own value, This is where the effectiveness of the unique human resources.

(C) strengthening human resources rational allocation to strengthen the rational allocation of human resources, optimizing resource allocation, the real so that "people do their job." Improve macro-control ability, especially for the deployment of human resources capacity, so that human resources in all regions, all reasonable flow of business, the normal flow rate if the country can implement a uniform set of human resource accounting system, it will help the entire human resources, recognition, measurement and deployment, enterprises and even entire national economy will be so benefit.

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(D) improve the hiring system and enterprise management mechanism. Employment mechanism is sufficient to protect the enterprise with high-quality human resources, to avoid losses caused by lack of talent, mainly in human resources, acquisition and storage process to be effective, while management mechanism in order to improve efficiency in the use of human resources, and better economic benefits for the enterprises to create short, the perfect enterprise employment system and management mechanism is conducive to human resource accounting in business operations and implementation.


Third, human resource accounting issues to be addressed

(A human resources should be attributed to the asset category. Some scholars believe that, if the role of human resources or the value of the use of human resources development, training, management fees and the rights of workers deserve to measure, even if the cost of capital investment technology, the traditional accounting identities will become: + material assets, human assets = Liabilities + Equity + labor rights. or up according to Yan Wu, Xu Guojun the "labor rights accounting" concept, this equation will to "material assets + investment in human resources + human assets = liabilities + owner's equity interests of workers."
In my opinion, the so-called human assets is the cost of investment in human resources after the formation of capital, it is consistent with the basic assets of the three confirmation criteria are asset categories, which related to the concept of a previous paper has described. The scope of workers' rights are part of equity. In this way, can still be simplified as Assets = Liabilities + Equity, and not contrary to the traditional accounting theory, but human resources as a special asset, it is an intangible economic resource, but also has many features. The enterprise, for example the enterprise's employees are hired, the wages paid them by the so-called owned or controlled, but this control is incomplete, the staff has their own initiative, he also has a positive and negative, hard-working and lazy, and do not fulfill their due diligence and so on, so companies can not completely control the "assets" and therefore can not fully play the role of assets, that employees as a carrier of knowledge and skills can not be fully realized. Therefore, this paper argues, first, human resources assets (which accounting standards do not violate the asset recognition criteria, but only by virtue of a carrier (person and must be combined with production data in order to play the role of special assets.

(Two if necessary in the traditional accounting based on the human resources cost accounting. Some scholars believe that the existing human resources cost accounting, its not really measure the cost of reproduction of the original formation of human resources, investment spending, but the traditional accounting companies for access to human resources information to make investment in this part of the spin-off, then systematic processing only the traditional accounting completely through to the materials, labor costs out of measuring the human resources cost accounting.

Traditional accounting to support investment in human resources for the cost of treatment, will inevitably lead to an underestimation of current earnings, thus providing inaccurate accounting information. Human resources cost accounting is not just a simple extension of the traditional accounting or restructuring, but to present a kinds of human resources to solve qualitative and quantitative problems, although its development is still not perfect, but gives a new way of thinking, and meet the development requirements of knowledge-based economy in the use and implementation of human resources cost accounting process, should proceed from the actual situation, combined with the existing accounting system flexibility. When the occurrence of certain changes in the accounting environment, it will incorporate human resources accounting, human resources cost accounting problems encountered in the development of better solutions will be so, as the era of knowledge economy development, human resources cost accounting certainly will in the future development and growth in the exploration and practice, establish and improve a system's human resources cost accounting system is also imperative.

(Three general human resources should participate in the distribution of surplus profits in the cost of human resource accounting measurement, in order to enhance its operability, according to differences in individual endowments, the production of human resources into human resources and managed human resources. Among them, the production of human resources may also be known as the common human resources, is the average knowledge of social skills, who can perform a specific job, and managed human resources are also known as an important human resource, refers to a certain degree of organization and coordination, operation and management level personnel, usually people think, which is the business of wealth and creators of the remaining profits, can bring excess profits, is the backbone of business operations, should be left as the owner of human resources involved in the distribution of profits. On the contrary, Normal human resources can only get workers compensation for the value of necessary labor time, can not participate in the distribution of the remaining profits.

Human resource owners should be the same as the owner of material resources, are involved in the distribution of the remaining profit, first, general human resources for the normal operation of enterprises also have an irreplaceable role, although they can not create the value and importance of human resources compared to But if there is no common human resources, human resources, but also important to organization, management, leadership who? the entire enterprise can not be in business, followed in different companies, with the same time to do the same work may be paid differently. This indicates that the general human resources to create the same value but did not receive the same pay, if the general human resource owners can also participate in the distribution of surplus profits is bound to balance the gap between their wages, but also conducive to the coordination of the whole country management and the national economy.

Main References:
[1] up to Wu Yan, Xu Guojun. On human resource accounting framework for accounting research, 1996.11.

[2] Jia Xin. Human resource accounting theory and program of the modern business, 2009.10.

[3] high Xiaolin. On the human resources cost accounting definition accounting issue, 2003.

[4] HU. On the human resources cost accounting. Accounting Friends, 2006.3.

[5], editor of the China Accounting Society, Human resource accounting feature of China Financial and Economic Publishing House, 1999.

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