Research On The Management Of Human Resources Cost Accounting Of A Bank Branch

With the development of banking industry of China, there are more and more employees in the state-owned commercial banks. On the contrary, the growth speed of banks’profit has been slowing. The contradiction of banks’efficiency and the human resource cost is increasingly obvious. Thus, state-owned commercial banks have to face and consider human resource cost in this topic. That is, how to improve the level and utilization of human resource management to reflect human cost more accurately and reasonably. Therefore, managers of state owned commercial banks should control and reduce the cost of human resource to obtain cost advantage by using the method of the human resource cost accounting accurately and efficiently.Take a branch of A Bank as a case. This thesis uses human resource cost accounting theory to study the current situation of human resource cost management, identify management issues and proposes a solution to construct an appropriate system of human resource cost accounting. And the author hopes to explore a feasible and practical system of human resource accounting to improve the efficiency of China’s state-owned commercial banks.The statement of this thesis is separated into five parts:The first part points out the background and significance of this study, the research method and the mentality.The second part reviews the related research on human resource cost management, including the definition and development of human resource cost accounting, contents of human resource cost management, human resource cost accounting accounts and application.The third part introduces the situation of the branch of A Bank, including the current situation of the human resource cost management, and discusses the existing problems.The fourth part puts forward the advice of human resource cost management combining with the practical problems of the A Bank branch and human resource cost management theory. It also describes the way of confirming, measuring, setting accounts and reporting and puts forward the construction a system of human resource cost accounting.The final part puts forward some other supporting measures of human resource cost management to make the next stage of implementation more feasible, including making clear responsibilities of human resource cost management, improving human resource and financial system, setting up a human resource cost supervision and examination mechanism.In this paper, through the study of the state-owned commercial bank, the author finds that the current accounting methods of A bank branch cannot reflect the human resource cost actually and comprehensively. In consequence, the available information to managers for decision making will be biased. And the managers of A bank branch have not paid enough attention to the management of human resource cost.Therefore, according to the A bank branch, this thesis proposes the establishment of human resource cost accounting, budget, controlling, benefit analysis of the system, and makes suggestions on the supporting measures of human resource cost accounting. Through the establishment of human resource cost accounting system, we can strictly define the scope of the accounting and strengthen the management of human resource cost budget and benefit analysis, raising the position of human resource cost management in overall management of A bank branch. In addition, state-owned commercial banks and other large enterprises are closer in the work of human resource management. So the human resource cost accounting management system established in the thesis also has significance for other large state-owned enterprises.Because the author, who studies the human resource cost management theory, is still not deep enough, there are some limitations in the understanding of human resource cost management. Therefore, in the process of writing this thesis, some mistakes still exist, such as evaluation methods design of human resource cost, relationship between salary and the management of human resource cost and so on. All of these are the places the author should study and work in the future.