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知识经济的不断发展深入,全球化的发展现状,信息、财产、资金、人力和技术这五大资源基本成为了企业能否立足于当下社会的重点。总所周知,现在的市场竞争已经是越来越激烈了,而人力作为最富活力的资源,已然成为了决定企业胜负的关键。现代人力资源管理是企业人力资源获取、调节、使用、开发以及控制的过程,其根本的目的是提高效率,即现代人力资源的根本目的就是如何提高人力管理活动中投入产出的效率问题。人力资源成本是人力资源管理活动的投入的重要指标,必须可以合理喝血地表达人力资源管理各种工作的质量和效率问题。所以,合理科学地建立人力资源成本核算的体系对于加强企业人力资源管理是十分重要的。煤炭企业,由于其地理位置、产品生产等方面,与其他企业是不同的,而这些不同也决定了煤炭企业人才需求和人力资源管理的特殊化,人力资源的培养、开发、使用以及保障等都具有其自身特点。这些都决定了煤炭企业人力资源成本和核算的特殊性。
The continuous deepening of knowledge economy, the development of globalization, the five major resources of information, property, capital, manpower and technology have basically become the focus of enterprises on whether they can base themselves on the current society. As we all know, the competition in the market is getting fiercer and fiercer now. As the most energetic resource, manpower has already become the key to determine the outcome of the enterprise. Modern human resource management is the process of obtaining, regulating, using, developing and controlling human resources of an enterprise. Its fundamental purpose is to improve efficiency. The fundamental purpose of modern human resources is how to improve the efficiency of input-output in manpower management activities. The cost of human resources is an important indicator of the input of human resources management activities. The quality and efficiency of various tasks of human resources management must be rationally grasped. Therefore, a reasonable and scientific establishment of human resources costing system is very important for strengthening the human resources management of enterprises. Coal enterprises, because of their geographical location, production and other aspects, are different from other enterprises, and these differences also determine the needs of coal enterprises and the specialization of human resources management, human resources training, development, use and protection of all Has its own characteristics. All these determine the particularity of human resource cost and accounting in coal enterprises.