With the development of knowledge-based economy and the faster of economic globalization, the bankroll expenditure of enterprises in human resources become more and more, and the changes of enterprise capital structure and the scarcity of resources lead to the need for the management of human resource costs. So for an enterprise, the study for Human Resource Cost Management is of great theoretical and practical significance, both in improving its core competitiveness and a guarantee for its rapid development in a healthy and low cost state.First, this article analyses the theory of human resource management cost about home and abroad, including human capital theory and human resource accounting theory. Second, based on the literatures and according to human resources management in various links, make sure the constituents of human resource cost: the cost of acquisition (the cost of recruitment, selection, hiring, allocation,), the cost of development (the cost of pre-job training, job training, full-time training,), the cost of use(the cost of maintaining, awarding, switching,), the cost of resign(the cost of termination compensation, inefficient before leaving, vacant posts) and the cost of security(the cost of labor accident, health, retirement pension and unemployment insurance). And showed its specific measurement methods. Third, the paper analyzes cost-benefit of the human resources management from recruitment, incentive, training, resign and security. Finally, the paper advances human resources measures to lower the cost of enterprise according to the links of human resource management. Combined with a large state-owned telecommunications groups, the paper studies the case and confirms cost management measures are effective by human resources management links. |