山东澳星集团人力资源成本管理研究
发布时间：2018-07-29 12:29
【摘要】：随着社会经济的迅速发展，我们进入了一个知识经济的时代，企业越来越重视人力资源，重视人才。而成本管理理论也逐渐完善和成熟，，并且在企业的运作过程中有着广泛的运用，但企业的人力资源成本管理却没有受到足够的认识。随着人力资本理论的发展成熟，人力资源成本管理理论也得到了相应的发展，国内外的学者都开始关注人力资源成本的研究并取得了一定的成果，特别是人力资源会计的发展，这些成果为人力资源成本管理应用到企业的成本管理中奠定了理论基础，人力资源成本管理成为了企业成本管理不可或缺的一部分。如何在控制人力资源成本的前提下，又最大限度地满足企业现有业务职能的发展需要，是企业进行人力资源成本管理时必然会面临的两难选择。 本文主要采用实际调研法、文献分析法、问卷调查法以及专家约谈法等通过对企业的人力资源成本的研究找到其对企业成本管理的重要意义，并从基本的意义出发研究其对于企业成本管理的重要作用，结合成本管理的内容和要点，选择关键指标和相应方法进行分析，并选取具体案例，探讨人力资源成本在其中的应用问题及其解决对策。基本的逻辑结构是从一般到具体的分析方法，基本思路是基于企业人力资源成本管理理论选取了山东澳星集团作为具体的案例分析企业人力资源成本管理的现状及存在的问题，并在理论的基础上提出了如何构建人力资源成本管理体系。
[Abstract]:With the rapid development of social economy, we have entered an era of knowledge economy. Enterprises pay more and more attention to human resources and talents. However, the theory of cost management is becoming more and more mature, and it is widely used in the process of enterprise operation, but the cost management of human resources is not well understood. With the development of the theory of human capital, the theory of human resource cost management has been developed accordingly. Scholars at home and abroad have begun to pay attention to the research of human resource cost and have achieved certain results, especially the development of human resource accounting. These results have laid a theoretical foundation for the application of human resource cost management to enterprise cost management, and human resource cost management has become an indispensable part of enterprise cost management. Under the premise of controlling the cost of human resources, how to meet the needs of the development of the existing business functions to the maximum extent is the dilemma that enterprises will inevitably face when carrying out the cost management of human resources. This article mainly uses the actual investigation method, the literature analysis method, the questionnaire survey method and the expert interview method through the research to the enterprise human resource cost to find its important significance to the enterprise cost management. And from the basic significance of the study on the important role of enterprise cost management, combined with the content and key points of cost management, select key indicators and corresponding methods to analyze, and select specific cases. This paper discusses the application of human resource cost and its solution. The basic logic structure is from general to specific analysis method. The basic idea is to select Shandong Aoxing Group as a specific case to analyze the current situation and existing problems of enterprise human resource cost management based on the enterprise human resource cost management theory. On the basis of the theory, the author puts forward how to construct the cost management system of human resources.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F406.7
本文编号：2152677
[Abstract]:With the rapid development of social economy, we have entered an era of knowledge economy. Enterprises pay more and more attention to human resources and talents. However, the theory of cost management is becoming more and more mature, and it is widely used in the process of enterprise operation, but the cost management of human resources is not well understood. With the development of the theory of human capital, the theory of human resource cost management has been developed accordingly. Scholars at home and abroad have begun to pay attention to the research of human resource cost and have achieved certain results, especially the development of human resource accounting. These results have laid a theoretical foundation for the application of human resource cost management to enterprise cost management, and human resource cost management has become an indispensable part of enterprise cost management. Under the premise of controlling the cost of human resources, how to meet the needs of the development of the existing business functions to the maximum extent is the dilemma that enterprises will inevitably face when carrying out the cost management of human resources. This article mainly uses the actual investigation method, the literature analysis method, the questionnaire survey method and the expert interview method through the research to the enterprise human resource cost to find its important significance to the enterprise cost management. And from the basic significance of the study on the important role of enterprise cost management, combined with the content and key points of cost management, select key indicators and corresponding methods to analyze, and select specific cases. This paper discusses the application of human resource cost and its solution. The basic logic structure is from general to specific analysis method. The basic idea is to select Shandong Aoxing Group as a specific case to analyze the current situation and existing problems of enterprise human resource cost management based on the enterprise human resource cost management theory. On the basis of the theory, the author puts forward how to construct the cost management system of human resources.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F406.7
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