【正文】 成本的影響。由于工資、當(dāng)月獎金、福利費(fèi)、保險費(fèi)的制訂是參照企業(yè)的歷史經(jīng)驗(yàn)和同行業(yè)標(biāo)準(zhǔn)，應(yīng)該具有較高的可信度和準(zhǔn)確度，故此類常規(guī)成本仍應(yīng)當(dāng)期費(fèi)用化處理，按員工別或部門別設(shè)置三級科目，以便將來對人力資源成本進(jìn)行核算。此外，離職人員所應(yīng)該承擔(dān)而未攤銷完的取得、開發(fā)成本也應(yīng)費(fèi)用化確認(rèn)。也就是說，如果一個員工原來的薪酬是一年10萬元，他跳槽到其他企業(yè)或因?yàn)槟撤N原因離職，那么在一年之內(nèi)，公司投入在新員工身上的費(fèi)用，也就是大約15萬到30萬，這還只是花在員工更替上的看得見的費(fèi)用。 假設(shè)某個企業(yè)投入在一個員工身上的年度總成本是4萬美元。同樣，以國內(nèi)的企業(yè)為例，以每個員工年度總成本10萬元人民幣計(jì)算，如果員工流動率降低5%，就可以給企業(yè)節(jié)省750萬元人民幣。因此，對人力資源成本預(yù)算與控制研究也變得十分必要。對于如和運(yùn)用合理的預(yù)算方法和有效的成本控制對人力資源成本進(jìn)行有效的管理，以及何種因素會影響成本預(yù)算等不是很了解。 人力資源成本中各項(xiàng)成本所占比重2001200220032004取得成本%%%%使用成本 %%%%開發(fā)成本%%%%激勵成本%%%%離職成本———%在該公司的實(shí)際的成本構(gòu)成中，大部分的成本費(fèi)用都用在了使用成本方面。 企業(yè)中存在的問題及分析第一、該企業(yè)對人力資源成本的認(rèn)識不足。依據(jù)成本管理理論，制定合理的成本結(jié)構(gòu)，將有利于企業(yè)取得很好的管理收益。第四、人力資源成本預(yù)算過程中存在一些問題。第五、沒有對人力資源成本進(jìn)行可控制性分析，人力資源成本控制的作用不是十分明顯。由于管理人員的經(jīng)濟(jì)利益和職業(yè)都可能受到預(yù)算的影響，所以預(yù)算有著一個非常重要的行為影響。當(dāng)企業(yè)的管理者采用某一項(xiàng)成本支出計(jì)劃而放棄另一項(xiàng)計(jì)劃時，要綜合考慮采用的計(jì)劃是否能為企業(yè)帶來收益。 第二、要充分考慮貨幣時間價值對人力資源成本預(yù)算的影響。企業(yè)的任何一項(xiàng)成本支出，都將面臨著沒有收益的可能性。例如，在作企業(yè)的激勵成本支出、培訓(xùn)成本支出預(yù)算計(jì)劃的時候，需要充分考慮到員工的需求。由于市場經(jīng)濟(jì)是不斷發(fā)展變化的，這就要求預(yù)算編制方法具有多樣性和靈活性，以適應(yīng)商品經(jīng)濟(jì)的需要。當(dāng)作為作控制手段時，彈性預(yù)算可以幫助管理人員在評價業(yè)績時進(jìn)行“同等水平的比較”。企業(yè)要有效的控制人力資源成本，應(yīng)該分析人力資源成本中哪些是固定成本，哪些是變動成本。實(shí)際上，大部分企業(yè)都很重視對員工的教育培訓(xùn)，通常會單獨(dú)的預(yù)算一筆培訓(xùn)費(fèi)用列入公司的管理費(fèi)用之中。因此，企業(yè)要適當(dāng)?shù)目刂迫肆Y源成本總體支出的規(guī)模和占企業(yè)總成本的比重?？梢姡肆Y源成本中的固定成本是不可以輕易降低的。因此，在企業(yè)的經(jīng)營業(yè)績沒有下滑時，激勵成本是不可以隨便降低的。所以，應(yīng)當(dāng)控制和降低變動成本中的取得成本、離職成本，而不能降低激勵成本。 設(shè)置人力資源成本賬戶其具體核算的方法如下：第一、在企業(yè)的財(cái)務(wù)賬戶中設(shè)置“人力資源取得成本”賬戶。該賬戶可按人力資源的類別設(shè)置明細(xì)賬戶?！叭肆Y源開發(fā)成本”賬戶一般采用多欄式賬簿，分設(shè)置崗教育成本、崗位培訓(xùn)成本、脫產(chǎn)培訓(xùn)成本三個明細(xì)專欄，按人力資源的類別設(shè)置明細(xì)賬戶。該賬戶可按員工的類別設(shè)置明細(xì)賬戶。第五、設(shè)置“人力資源投資損失準(zhǔn)備”賬戶。因此，一方面企業(yè)應(yīng)該對人力資源的取得和開發(fā)成本應(yīng)予以資本化；另一方面，充分的遵循謹(jǐn)慎性原則，及時計(jì)提一定數(shù)量的人力資源投資損失準(zhǔn)備。 設(shè)置人力資源成本賬戶的作用成本核算的具體作用可以體現(xiàn)為以下幾點(diǎn)：第一、為企業(yè)管理者進(jìn)行人力資源決策提供所需要的信息。傳統(tǒng)的會計(jì)計(jì)量模式中，僅對人力資源投入作當(dāng)期費(fèi)用處理，而沒有對人力資源的收入進(jìn)行處理。為了使員工能清楚地衡量自身在企業(yè)中的價值，激勵員工充分發(fā)揮生產(chǎn)積極性，就必須借助富有說服力的數(shù)字加以說明，通過人力資源成本核算提供的各種信息資料，提高人力資源的使用率。成本分配是指將已發(fā)生的共同成本分配到不同的 成本對象上。目的是盡可能的精確計(jì)量和分配成本對象所耗用資源的成本。動因追溯法在動因這樣的因果因素之上向成本對象分配成本。但主觀分配是精確性最低的成本分配方法，而且要盡可能地避免它的使用。而在我國絕大部分企業(yè)成本分配的目的在于確定成本。[11] 人力資源成本控制應(yīng)注意的問題企業(yè)的管理者在對人力資源成本進(jìn)行控制時需要注意以下幾點(diǎn)：第一、在總體上將企業(yè)的人力資源成本理解為共同成本；第二、加強(qiáng)人力資源成本的控制。該系統(tǒng)可以保證實(shí)現(xiàn)既定的目標(biāo)成本和盈利水平所進(jìn)行的一系列成本控制。在人力資源成本形成的過程中，要及時、持續(xù)地將控制標(biāo)準(zhǔn)與實(shí)際發(fā)生的成本進(jìn)行比較。人力資源成本的事后控制是指生產(chǎn)發(fā)生之后將實(shí)際人力資源成本與目標(biāo)成本進(jìn)行比較和分析，找出其中存在的差異。對其中的可控制成本進(jìn)行有效的控制。隨著經(jīng)濟(jì)的發(fā)展，人才的重要性日益在企業(yè)中顯露出來。企業(yè)應(yīng)當(dāng)加強(qiáng)根據(jù)公司經(jīng)營業(yè)績、員工個人工作績效情況制定的考核獎勵制度?；旧?，企業(yè)的使用成本中工資占70%、社會保險占20%、其他福利占10%。其具體措施就是對經(jīng)營中的各個環(huán)節(jié)實(shí)施嚴(yán)密的控制和監(jiān)督，增強(qiáng)企業(yè)內(nèi)部信息系統(tǒng)的管理，實(shí)現(xiàn)成本的降低。[12] 奚玉芹，金永紅. 企業(yè)薪酬與績效管理體系設(shè)計(jì)[M]. 北京：機(jī)械工業(yè)出版社，2004，94110..[13] Rosemary Harrison，Joseph Kessels. Human Resource Development in a Knowledge Economy [M]. Pal grave Ma 1cmillan，2004，3639.[14] 托馬斯B威爾遜. 薪酬——以薪酬戰(zhàn)略撬動企業(yè)變革[M]. 北京：中國社會科學(xué)出版社，2004，97100.[15] [M]. 北京：機(jī)械工業(yè)出版社，2002，227230.[16] Lawrence H. Peters，Charles R. Greer, Stuart A. Youngblood. The Blackwell Encyclopedic Dictionary of Human Resource Management [M]. 北京：對外經(jīng)濟(jì)貿(mào)易大學(xué)出版社，2000，6667.附 錄附錄A： Cost ManagementHansen, Don RCosts are incurred to produce future benefits. In a profitmaking firm, future benefits usually mean revenues. As costs are used up in the production of revenues, they are said to expire. Expired costs are called expenses. In each period, expenses are deducted from revenues in the ine statement to determine the period’s profit. Cost assignment is one of the key processes of the cost accounting system. Improving the cost assignment process has been one of the major developments in the cost management field in recent years.Management accounting systems are structured to measure and assign costs to cost objects. A cost object is any item, such as products, customers, departments, projects, activities, and so on, for which costs are measured and assigned. For example, if we want to determine what it costs to produce a bicycle, then the cost object is the bicycle. If we want to determine the cost of operating a maintenance department within a plant then the cost object is the maintenance department. If we want to determine the cost of developing a new toy, then the cost object is the new toy development project. As a final example, activities should be mentioned. An activity is a basic unit of work performed within an organization. An activity can also be defined as an aggregation of work performed within an organization useful to managers for purposes of planning, controlling, and decision making. In the recent years, activities have emerged as important cost objects. Activities play a prominent role in assigning costs to other cost objects and are essential elements of an activitybased management accounting system.Assigning costs accurately to cost objects is crucial. Our notion of accuracy is not evaluated based on knowledge of some underlying “true” cost. Rather it is a relative concept and has to do with the reasonableness and logic of the cost assignment methods that are being used. The objective is to measure and assign as accurately as possible the cost of the resources used by a cost object. Some cost assignment methods are clearly more accurate than others. For example, suppose you want to determine the cost of lunch for Elaine Day, a student who frequents Hideaway, an offcampus pizza parlor. One cost assignment approach is to count the number of customers Hideaway has between 12:00 . and 1:00 . and then divide the total receipts earned by Hideaway during this period. Suppose that this divides out to $ per lunchtime customer. Thus, based on this approach we would conclude that Elaine spends $ per day for lunch. Another approach is to go with Elaine and observe how much she spends. Suppose that she has a slice of pizza and a medium drink each day, costing $. It is not difficult to see which cost assignment is more accurate. The $ cost assignment is distorted by the consumption patterns of other customers (cost objects). As turn out, most lunchtime clients order the luncheon special for $ (a minipizza, salad, and medium drink). Distorted cost assignments can produce erroneous decisions and poor evaluations. For example, if a plant manager is trying to decide whether to continue producing power internally or to buy it from a local utility pany, then an accurate assessment of how much it is costing to produce the