Human Resource Cost Accounting Studies Of The Coal Enterprises

Is unceasingly thorough in the knowledge economy, the globalization develops unceasingly today, which the enterprises rely on the development foundation may divide into following five kind of resources approximately: Fund, property, technology, information and manpower. Is more and more intense along with the market competition, has become the richest vigor as the economical development basic essential factor talented person "the first resources", already became the decision victory and defeat the key to be at.The modern human resources management is a person strength resources gain, the use, the adjustment, the drive, the control and the development process, is same with other management, its basic goal lies in enhances the efficiency, how namely does the modern human resources management basic goal enhance the efficiency question which in manpower management puts into production. The human resources cost took the weight human resources management investment the important index, must be able the science reasonably to synthesize reflection human resources management each work the efficiency and the quality. Therefore, establishes the science reasonable human resources cost accounting system to strengthen the enterprise human resources management especially to be important.The coal enterprise took one special profession the enterprise, its special region geographical position and the environment, the special product production process and the characteristic, had all decided it has the different characteristic to talented person's demand and the human resources management request, link and so on human resources development, raise, use and safeguard all has its own rule. This had decided the coal enterprise's human resources management has own characteristic and the attribute, also has decided the coal enterprise's human resources cost regardless of in the constitution, all has the particularity in the calculation.This article take to the coal enterprise human resources management present...