| Enterprise is the main body of a market economy, it's survival and development relies on its own competitive ability. In the knowledge economy of the 21st century, the enhancement of enterprise competitiveness, as well as the formation of the competitive advantage is through knowledge of wood carrier—human resources. Cost managemengt of human resources into enterprise management part of important, this has become a broad consensus. As the environment changes inside and outside the enterprise, the enterprise human resource cost management presents new challenges. Although China cost managemengt of human resources theory and practice, and so have done some research, and has accumulated valuable experience. But existing literature mainly from financial accounting perspective on human resources cost content, human resources, cost accounting, human resources cost measurement in related research, restricted to traditional human resources cost tactical significance of the lack of dynamic based on strategic cost management of human resources. Each company's management and control systems must be in accordance with its specific features and strategic objectives tailored to support the effective implementation of business strategies, gain competitive advantage and good operating results. Cost managemengt of human resources is a management control system, an important part, this means that a company's cost managemengt of human resources system for optimal design depends on its corporate strategic. Therefore cost managemengt of human resources should be a coupled with enterprise strategic cost management of human resources, enterprises according to their different enterprise strategic for dynamic cost managemengt of human resources, becomes a strategic orientation of the human resource management problems. Our business and rebuking strategic-oriented research on human resource cost management continues to be a big blank, this article helps to compensate for the study of this aspect of the content. This article focuses on the strategic orientation of the human resource management theory, conceptual framework, cost management system, performance evaluation, and so on, with a view to Chinese enterprises have implications for cost managemengt of human resources. Strategic-oriented cost managemengt of human resources refers to the use of Economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together,mutual penetration of a new field. Strategic-oriented cost managemengt of human resources in order to achieve improved business performance and development can contribute to innovation and flexibility of culture's purpose, and will cost management and human resources strategic objectives together. Refer to how to use strategic-oriented human resources cost information for strategic options, as well as different strategic choices of how to organize cost managemengt of human resources. It contains all to help achieve its strategic objectives and the planning of human resource management activities cost, and all human resources jobs in an organization must meet the enterprise overall competition policy and the situation, systematically cooperate to design and implement to enhance competitive advantage and complete enterprise overall strategic objectives.Strategic-oriented cost managemengt of human resources is applied economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together, mutual penetration of a new management system.The full text is divided into six chapters, chapters main contents briefly as follows:Chapter 1, introduction. Overview of the significance of this article, the research, research methods and research ideas and research content, major innovation.Chapter 2, strategic-oriented cost management theory. Discussion of strategic management theory, behavioral science theory, human capital theory, strategic cost management, cost managemengt of human resources on the construction of a strategic-oriented cost managemengt of human resources. On the basis of this theory, this article defines the strategic orientation and cost management of meaning: first, the strategic orientation and cost management to strategic cost management analysis method applied to enterprise cost managemengt of human resources, through the analysis of strategic positioning, value chain and cost driver to manage human resource costs, with the introduction of competitive strategies. Secondly, the strategic orientation of the human resource management i.e. competition competitive strategic orientation, the selection and implementation in line with the competitive strategic of human resource management strategies that help organizations gain competitive advantage.Chapter 3, strategic-oriented cost managemengt of human resources system construction and implementation. Building competitive environment of enterprises competitive strategic-oriented, strategic cost management analysis method applied to enterprise cost managemengt of human resources strategic-oriented cost managemengt of human resources system, and the selection and implementation in line with the competitive strategic of human resource management strategic; and the Fu Ying company strategic-oriented cost managemengt of human resources system construction and implementation of the case make it more practical significance.Chapter 4, the strategic orientation of the human resource management, performance evaluation, through the analysis of traditional performance evaluation methods and cost managemengt of human resources problems, propose a strategic orientation of the human resource management, performance evaluation, built the cost from the perspective of the human resources scorecard and evaluation system.Chapter 5, strategic-oriented cost managemengt of human resources and an empirical analysis of the performance of the company to China A-share companies by 31 December 2006 to listed companies as samples, interception of its 2007-2009 data examined determinants in different competitive strategic of cost managemengt of human resources and the correlation between the performance of the company, and differentiation strategic of human resource cost management relationship with firm performance than cost leadership in cost managemengt of human resources and corporate performance in a more visible, and so on. To guide our work on cost managemengt of human resources practice is of great significanceChapter 6, research findings, limitations, and future research directions. Summarize the main findings of this article, indicating the main limitation of this study, indicates the direction of future research.This article mainly use a theoretical analysis, case studies, empirical research, and other methods.The main innovation of papers:First, with regard to the strategic orientation of the human resource management's theory of literature at home and abroad is a big blank, this article was previously published under study to some extent compensate for the shortcomings of the research field. This article to Porter's competitive strategic as a starting point for the strategic orientation of the human resource management as a intermediary mechanism, to a certain extent solves the business strategic and business performance between the "black box".Second, this innovative on the strategic orientation of the human resource management related concepts are clearly defined, that strategic-oriented cost managemengt of human resources refers to the use of Economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together, mutual penetration of a new management system. Main system involved:first, the strategic orientation and cost management to strategic cost management analysis method applied to enterprise cost managemengt of human resources, through the analysis of strategic positioning, value chain and cost driver to manage human resource costs, with the introduction of competitive strategies. Secondly, the strategic orientation of the human resource management i.e. competition competitive strategic orientation, the selection and implementation in line with the competitive strategic of human resource management strategies that help organizations gain competitive advantage.Third, build a strategic-oriented cost managemengt of human resources system for our enterprise strategic-oriented cost managemengt of human resources provides ideas;Fourthly, on the strategic orientation of the human resource management performance evaluation methods, the design of the cost from the perspective of the human resources scorecard, and scorecard evaluation index system, further quantify the cost of human resources management activities contribute to corporate strategic, which will in the future on our corporate performance evaluation has reference value.This article of disadvantage, the strategic orientation of the human resource management framework for the establishment of the theory is not perfect, the strategic orientation of the human resource management and performance measurement system is not yet in our enterprise practice tracking verification, empirical research just select new paid and staff costs, such as conducting research on several variables, such as lack of questionnaire surveys, research findings are not comprehensive enough. Current research literature in this area is very small, I am ignorant as well as human resources cost data is the enterprise's business secret, so be on the "strategic-oriented cost managemengt of human resources" system in-depth comprehensive study difficult, so in the writing process, inevitably there are some limitations or deviation, require in future research to continue in-depth and perfection.
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