Investment on human resource development is one of the most important contents of humna resource management science. It has academic and practical significance in the time of knowledge.It is especially important to enterprises, cells of the society economy .While in the field of practice,enterprises have the problems of unbalanced and inefficient investment on human resource development.Presently researches mainly analyze the enterprises human resource from the management aspect. While the costs and profits analysis of investment on human resource development is rare and unsystematic.As an emphasis ,this paper analyzes investment on human resource development and management under the enterprises environment.Combined that the reality of Baogang realty exploiture company developed marketing staff ,this paper analyzes the process of accounting costs and profits in investment on human resource development and appraises effects of investment.This paper emphasizes on the analysis of the costs and profits of investment on human resource development .It would give some advice to enterprises practice.And it would do help to change from static human resource management to dynamic investment on human resource development and management. |