人力资源成本是医院成本核算中的重要内容,也是岗位设置的关键因素。人力资源是作为一种重要的资产,而不是一项成本来加以认识。人力资源成本不同于材料成本和其他成本,并不是越低越好,衡量人力成本的标准只能是合理与不合理、适当与不适当。本文阐述了岗位设置与薪酬体系是密切相关不可分离的,薪酬体系的建立指导科学的岗位设置。并使人事分配制度改革与成本核算相结合,找到控制人力成本的最有效途径。 The cost of human resources is an important part of the hospital cost accounting, but also a key factor in job setting. Human resources are recognized as an important asset, not a cost. The cost of human resources is different from the cost of materials and other costs, not as low as possible, the standard measure of labor costs can only be reasonable and unreasonable, appropriate and inappropriate. This article elaborates that job setting and salary system are closely related and can not be separated. The establishment of salary system guides the setting of scientific positions. And the personnel allocation system reform and cost accounting combined to find the most effective way to control the cost of manpower.