豆相科技人力资源成本管理体系构建研究

发布时间：2018-04-05 03:34

本文选题：互联网　切入点：人力资源成本　出处：《华北电力大学(北京)》2017年硕士论文

【摘要】：互联网产业是促进国家经济发展与创新的重要产业,随着国内信息产业基础设施的逐步完善,资本对互联网产业的不断渗透,互联网企业之间面临着日趋激烈的竞争。作为互联网企业成本的主要构成部分,人力资源成本直接关系到企业的市场竞争力及企业的直接利润。能否对企业人力资源及人力资源成本进行合理的管理及控制,是互联网企业能否在市场竞争中占据领先身位的关键。人力资源成本管理作为企业成本管理的重要组成部分,其投入能够直接反映企业在员工之间的收益分配情况。互联网企业人力资源成本不仅包括人力资源使用成本,同时包括企业为获取、保障、开发员工而进行的招聘、培训等活动所产生的成本。互联网企业对于人力资源成本的管理,不能绝对的采取节约的方法,而是应该在考虑伦理、产出、发展以及战略等因素的条件下,对人力资源进行合理的调配和控制。本文以互联网企业目前的发展状况为背景,以互联网企业的成本构成为现实依据,以人力资源管理及人力资源成本管理相关理论为理论依据,将人力资源管理理论、人力资源成本理论及人力资源会计相关理论作为切入点,阐述并总结了相关理论及其产生的经济背景及发展历史,综合会计学科和人力资源管理学科的相关经典书籍,提出适用于企业进行人力资源成本确定、监控的方法。然后根据互联网行业人力资源的特点,结合会计学科的相关核算方式,对互联网企业人力资源成本进行确定及核算。最终,依托对互联网企业人力资源成本的确定及核算成果,以互联网初创企业豆相科技为例,根据互联网企业人力资源成本的构成结构,提出针对互联网企业人力资源成本的不同构成部分的控制方法及途径。
[Abstract]:Internet industry is an important industry to promote national economic development and innovation. With the gradual improvement of domestic information industry infrastructure and the continuous penetration of capital to the Internet industry, Internet enterprises are facing increasingly fierce competition.As the main component of the cost of Internet enterprises, the cost of human resources is directly related to the market competitiveness of enterprises and the direct profits of enterprises.Whether or not to manage and control the human resources and the cost of human resources reasonably is the key for Internet enterprises to occupy the leading position in the market competition.As an important part of enterprise cost management, human resource cost management can directly reflect the income distribution among employees.The cost of human resource of Internet enterprise includes not only the cost of using human resource, but also the cost of recruiting and training for obtaining, protecting and developing employees.The management of human resource cost of Internet enterprises can not take the method of saving absolutely, but should take into account the factors of ethics, output, development and strategy, and carry on reasonable allocation and control to the human resource.This paper is based on the current development of Internet enterprises, the cost composition of Internet enterprises as the realistic basis, human resources management and human resources cost management theory as the theoretical basis, the human resources management theory,The theory of human resource cost and the theory of human resource accounting are discussed and summarized, including the economic background and development history of the related theories, the classical books on the subject of comprehensive accounting and the subject of human resources management.This paper puts forward a method to determine and monitor the cost of human resources in enterprises.Then, according to the characteristics of human resources in the Internet industry and the related accounting methods of accounting discipline, the cost of human resources of Internet enterprises is determined and accounted for.Finally, relying on the determination and accounting results of the human resource cost of Internet enterprises, taking the Internet start-up as an example, according to the structure of human resource cost of Internet enterprises,The control methods and approaches for different components of human resource cost in Internet enterprises are put forward.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F49

【参考文献】