【正文】 導(dǎo)致人力資源的價(jià)值越來(lái)越大，這樣采用歷史成本法容易低估人力資源成本，使人力資源的成本不能合理地?cái)備N(xiāo)。因此，該計(jì)量方法適用于在物價(jià)變動(dòng)，幣值不穩(wěn)定的情況，采用重置成本法將比歷史成本法更好。 我認(rèn)為應(yīng)該采用歷史成本法對(duì)人力資 源 成本進(jìn)行計(jì)量， 理由如下： 人力資產(chǎn)成本不同于傳統(tǒng)物力，人力資產(chǎn)成本的變化速度慢，變化小，頻率少，并且人力資產(chǎn)成本的變化有一定的規(guī)律性，例如開(kāi)發(fā)成本、維持成本在該會(huì)計(jì)年度一般是不變的，一般是在新的會(huì)計(jì)年度才會(huì)產(chǎn)生變化，并且變化幅度并不大，所以并沒(méi)有必要對(duì) 其進(jìn)行復(fù)雜的重置成本計(jì)量和機(jī)會(huì)成本計(jì)量。 按照人力資源成本會(huì)計(jì)的計(jì)量要求，人力資源成本的會(huì)計(jì)核算可以區(qū)分為資本性支出和收益性支出。但是對(duì)技術(shù)知識(shí)型企業(yè)，人力資源創(chuàng)造價(jià)值超大的企業(yè)可以采用重置成本與機(jī)會(huì)成本計(jì)量方法。問(wèn)題越辯越清，但是卻也阻礙著實(shí)踐的發(fā)展。我國(guó)的人力資源成本會(huì)計(jì)理論發(fā)展起步晚，但在理論上還是有很大進(jìn)展。但是人力資源并不是完全不同于傳統(tǒng)資源。 人力資源成本會(huì)計(jì)不能得到重視，既不利于企業(yè)內(nèi)部控制的完善，也阻礙會(huì)計(jì)體系的完善。當(dāng)然，人力資源成本會(huì)計(jì)的發(fā)展問(wèn)題不能在短時(shí)間解決，在實(shí)行過(guò)程中還會(huì)遇到各種問(wèn)題，采用歷史成本法也并不是最完美的，但是在人力資源會(huì)計(jì)發(fā)展的初期，我們應(yīng)該采取簡(jiǎn)單結(jié)合實(shí)際的理論來(lái)發(fā)展新事物，最重要的是讓它付諸實(shí)踐，而不是一味地追求理論的完美，追求理論完美只能無(wú)休止的爭(zhēng)論，阻礙人力資源成本會(huì)計(jì)的發(fā)展。s actions by paring the actual results of business outes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control. Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions。s attention on those items in which actual performance significantly differs from the standard. Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to enpass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report. Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue. While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management39。 一些成本控制的支持者認(rèn)為，這種戰(zhàn)略的成本削減計(jì)劃必須慎重，因?yàn)椴⒎撬薪档统杀镜姆椒?，都?huì)對(duì)企業(yè)產(chǎn)生有利的影響。而雇員的行為最終影響目標(biāo)的成功。根據(jù)財(cái)政歷年的進(jìn)步形式，將預(yù)算與實(shí)際結(jié)果作比，生成新的計(jì)劃和經(jīng)驗(yàn)教訓(xùn)，用 以評(píng)價(jià)目前的行動(dòng)。例如會(huì)計(jì)部門(mén)，人力資源管理部門(mén)，內(nèi)部服務(wù)和類(lèi)似提供內(nèi)部服務(wù)的部門(mén)。 反饋：提供一種測(cè)量實(shí)施后的控制基礎(chǔ)。 控制報(bào)告能提供管理層足夠的信息量，使管理人員可從最初的預(yù)算中分析的成本差異的原因。因此，管理性能的優(yōu)良可從其運(yùn)作的成本控制方面進(jìn)行評(píng)價(jià)。正如管理結(jié)構(gòu)的預(yù)算，它勾畫(huà)出一 21 個(gè)路線(xiàn)圖，指導(dǎo)企業(yè)的工作。 由于企業(yè)成功的關(guān)鍵因素（如種類(lèi)和數(shù)量）是在變化的，所以會(huì)計(jì)控制報(bào)告必須及時(shí)修改。管理部門(mén)還通過(guò)發(fā)展監(jiān)督程序 ,收集、記錄、評(píng)估反饋。例如，生產(chǎn)線(xiàn)或一個(gè)獨(dú)立的業(yè)務(wù)部門(mén)可能會(huì)被認(rèn)為是利潤(rùn)中心。 管理是一個(gè)過(guò)程，將其分為兩個(gè)階段： 規(guī)劃是指管理計(jì)劃的方式，希望人們?nèi)藗兡軌驁?zhí)行的程序，而控制是指受雇于這些計(jì)劃的程序是否符合實(shí)際表現(xiàn)。另一方面，績(jī)效評(píng)估措施是通過(guò)比較預(yù)定成功的標(biāo)準(zhǔn)與雇員的實(shí)際結(jié)果。 鄧?yán)战夤土顺汕先f(wàn)的工人和出售企業(yè)的業(yè)務(wù) ,在他擔(dān)任 CEO 兩年內(nèi)貢獻(xiàn)不大，公司的競(jìng)爭(zhēng)地位和股票的價(jià)格大幅下滑。s specialty is in the control function, yet its analysis is indispensable to the planning process. Accounting adjusts and interprets data to allow for changes in pany specific, industry specific, and economywide conditions. BUDGET AND CONTROL ADMINISTRATION The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although operating managers have the main responsibility of planning, accounting piles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices. STRATEGIC COST CONTROL Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for 18 costcutting measures. For instance, in mass layoffs, the pany may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not. To determine the strategic impact of costcutting, management has to weigh the effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the pany in the bigger picture, ., it may lose sales. In such scenarios, managers require the discipline not to place shortterm savings over longterm interests. One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to daytoday managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottomup cost control measures and encourage a widespread consensus over cost management strategies. SUMMARY Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity39。s effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a twophased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance plies with these plans