文档介绍：房地产开发企业人力资源会计管理问题探讨
【提要】遥尼年房遗产秀发金盐{乍巍瀵赞赣域静黄金产篷发震迅速,翌内入圭瑟普遍取得共识,人力资源怒房地产开发的决定性因索。本文通过研究房地产开发企业的特点,认为在房地产开发企业实行人力资源会计管理具有可能性。本文认凳在赛遗产秀发金盈实瑟入力资滚会诗餐毽霉疆扶入力资源藏本会诗帮久力资源价值会计两方筒着手。在人力资源成本会计上,人力资源的取得、开发、使用、保障成本以投入价值即历史成本入账,离职成本以机会成本入账。在入力资源价篷会诗孛,戳久力瓷源数产窭徐藿入账。零文虢兔影鹃房蟪产秀发念监入力资源个人价值的阏索主要有四个:从业时间、工作能力、王作态度、职业道德。在魔地产开发企业,人力资源使用价值计爨方法以人力资源的工资和人力资源所创造鲶浚蓥尧谤爨依据,|美王炎{擘建天力资滚徐壤计量豹麓蘧。考虑戮警蔻久力资源会计尚未形成一套完善的理论体系和科学严密的处理方法,计量因索过于复杂, 笔者认为,现阶段房地产开发企业可以将人力资源会计独立于传统会计账下进行核算楚瑾,农内部报告孛糖零,秀金照久力资源管瑷提供更客鼹鸯蘧静簧惠。
【关键词】房地产开发众姚人力资源人力资源成本会计人力资源价值会计
Abstract
In recent year s,real estate has e the golden industry in the consumer world and i S developing insiders univer sallY recogni se that human resources i S a deci Sive element in the further development of the real estate the research of certain characteri StiC S of real estate enterpri see,thi S thesi S proposes that there i S a posSibility that these enterpri SeS can employ human resources accounting S thesi S propounds that real estate enterpri ses can real ize human resources account ing management through human resource COS t account ing and human resource va lue account HR COS t account ing. the COStS of the gains,development,employment,and insurance of human resources are recorded as investment valBe and thus hi Storical COSt;the COSt of resignation i S recorded aS opportunity HR value account ing,human resources are recorded as the value of the product ion
of the thesiS expounds that there are 4 important elements that influence HR personal value of real estate enterpri ses:employment time,ability,work attitude and profes Sional Teal estate enterpri SeS,the calculation of the value of employing human resources depends on the salary and alI the benefit S that human resources create, with saIary being the basi S of the consideration that current HR accounting has not yet developed a perfect theoretical system and a dependable SCientific method t