Study On The Cost Management Of Human Resource Of Software Enterprise

The 21^st century is the era of knowledge-driven economy. The human resources will become the most important resource. Only having high-quality human resources, modern enterprises, especially for hi-tech enterprises, could occupy the advantage in the market competition. While the key ideology of human resource management regards that human being is a kind of resource of the enterprise, and furthermore, it is the first resource. The main point of human resource management is to utilize this resource effectively. Base on this point, human resource management is more and more important in the management of enterprises, and the expenditure on the human resource is more and more large. Valid management and strict control human resource cost have become a very important topic for China Software Enterprises.The human resource cost is the important part in enterprise cost and expense, which high and low directly to the benefit of the enterprise. Meanwhile, the human resource cost reflected all devotions of enterprise to worker directly, is the worker's economic benefit, the quantity of human resource increase or decreases influence the aggressive to workers greatly. Especially in the process of turning reform deeply, the human resource involves an employment problem, relates to the stability of society. Therefore, considering those factors, we study the reasonable devotion of human resource cost of Software Enterprises, which is a very important problem in human resource management.This paper started from human resource management, human resource accounting, which are the theory basis of human resource cost management. Briefly introduce the history of human resource theory, illustrate human resource cost, human resource cost management occurrence and development, Then, according to the characteristic of human resource of Software Enterprise in China, analysis the instruct of human resource cost of Software Enterprise as well as the cost calculation of human recourse, budget plan and investment return of human recourse. Based on above description, forward new challenges that the human resource cost management will be faced and use one case to analyze the details. Finally, provide the suggestion for further research.