Research On The Application Of Human Resource Accounting In Football Club

The 21 st century is the century of talent competition,both enterprises and countries are very concerned about talent competition.Along with people's attention to talents,the study of human resource accounting has been paid more and more attention by accounting scholars.In this environment,the case study on the application of human resource accounting is helpful to combine theory with practice.Since the state council released the Chinese football development reform program,football has been developing rapidly in our country,and football clubs have been developing at a speed in these years.But with the rapid expansion of football clubs,the problem of the price and transfer of football players is becoming more and more prominent.This paper selects the domestic famous football club,Guangzhou Evergrande Taobao Football Club,to conduct human resource accounting research.On the one hand,Evergrande Taobao is leading the domestic football club,and this year has been impressive.On the other hand,Guangzhou Evergrande Taobao Football Club has been deteriorating since the 2015 listing,and in May 2018,the company has been given a special deal with the national share transfer system company because of its net worth.This kind of ice fire is a common phenomenon in football clubs,so the application of the human resource accounting of Guangzhou Evergrande Taobao Football Club will be highly representative and can provide reference for the application of human resources accounting in other football clubs.Firstly,this paper analyzes the cost of human resources acquisition,development,use and guarantee cost in combination with the actual situation of human resources of the company,and discusses the cost capitalization and non-capitalization of the resource cost.In this paper,the company should capitalize the cost of its players' human resources and capitalize on the development cost of the qualified youth training players.Secondly,this paper applies the theory of human resource value to the Guangzhou Evergrande Taobao Football Club,and discusses the differences between the measurement results of the different modes of human resource value accounting.Through the use of the value accounting of human resources,this paper thinks that the value of human resources of the company is difficult to cover the cost of the human resources,which means that the existing human resources expenditure of the company is very illogical,and it is necessary to make the scientific budget of the human resource expenditure of the company,otherwise it will be easy to get the company to fall into the financial crisis.Finally,this paper applies the theory of human resource accounting information disclosure,and combines the information disclosure of human resources accounting of the international famous football club,Manchester united club,and puts forward the disclosure of the relevant policies,regulations and industry regulations of human resources accounting.To complete the disclosure of the information on the human resources of the club and complete its information disclosure on the cost of human resources in different categories.Through the application of human resource accounting in the Guangzhou Evergrande Taobao Football Club,this paper forecasts the future application of human resource accounting.It is expected that in the future,more and more scholars will conduct more case studies on human resource accounting and apply human resource accounting theory to more industries and enterprises.