文档介绍：XX 学院 2012 届本科毕业生论文(设计) i 摘要当今社会,人才是企业的第一竞争力,而招聘是吸引人才的关键渠道。在实际工作中,企业为了得到人才,对招聘投入成本的态度各不相同。有的企业不在乎招聘成本,花费重金招聘人才;有的企业过于节约成本,不舍得花钱招人;有的企业投入了成本,但却招不到合适的人才等等,这些问题都牵涉到了企业应如何高效率的使用招聘成本。由于我国对招聘成本的理论研究只在初步阶段,招聘成本的定义、构成、影响因素等还没有统一的界定,出现了百家争鸣的现象。为了清晰地阐述文章所研究的招聘成本的角度, 本文首先对招聘成本进行了理论上的分析,使企业对招聘的概念有所了解;其次, 结合企业在招聘成本方面存在的问题,如:对招聘成本认识不够全面、招聘成本过高、招聘成本核算等进行系统分析;然后, 提出解决企业招聘成本问题的措施;最后,案例分析理论联系实际,对 M 公司在招聘成本方面存在的问题提出解决措施。关键词:招聘成本人才降低 XX 学院 2012 届本科毕业生论文(设计) ii ABSTRACT In today's society, the talen t is the petitiveness on the enterprise , which is the key to attracting talent recruitment channels . In practical work , the enterprise to get talent , have different views on recruitment cost. Some enterprises donot care about the cost, spend money hiring; some enterprises are cost savings ,not willing to spend money hiring; some enterprises invested cost, but couldn't find suitable talents and soon, these problems involve an enterprise how to should the use of efficient recruitment cost. As a result ofour country on the cost theory research is only at the preliminary stage, cost definition, composition, effects of factors such asno uniform definition, appeared the phenomenon of contention ofa hundred schools of thought. In order to clearly explain the research cost angle, this paper firstly cost is analyzed theoretically, make the enterprise on the recruitment of some concepts; secondly, combined with the enterprise in the cost problems, such as: lack prehensive understanding of recruitment costs, recruitment, recruitment cost accounting etc. system analysis; and then, put forward to solve the problem of enterprise recruitment cost measures; finally, analyze the problems. Key word :R ecruitment C ost T alent R educe XX 学院 2012 届本科毕业生论文(设计) iii 目录 1导论........................................................................................................................ 1 选题的目的及意义........................................................................................ 1 国内外研究现状.....