【正文】 ce 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 power internally is fundamental to the analysis. If the cost of internal power production is overstated, the manager might decide to shut down the internal power department in favor of buying power from an outside pany, whereas a more accurate cost assignment might suggest the opposite. It is easy to see that assignments can prove to be costly.The relationship of costs to objects can be exploited to help increase the accuracy of cost assignments. Costs are directly or indirectly associated with cost objects. Indirect costs are costs that cannot be traced easily and accurately to a cost object. Direct costs are those costs that can be traced easily and accurately to a cost object. For costs to be traced easily means that the costs can be assigned in an economically feasible way. For costs to be traced accurately means that the costs are assigned using a causal relationship. Thus, traceability is simply the ability to assign a cost directly to a cost object in an economically feasible way by means of a causal relationship. The more costs that can be traced to the object, the greater the accuracy of the cost assignments. One additional point needs to be emphasized. Cost management systems typically deal with many cost objects. Thus, it is possible for a particular cost item to be classified as both a direct cost and an indirect cost. It all depends on which cost object is the point of reference. For example, if the plant is the cost object, then the cost of heating and cooling the plant is a direct cost。 希望通過以上的建議對企業(yè)在人力資源成本預(yù)算與控制方面有所幫助，改進(jìn)目前企業(yè)人力資源成本預(yù)算與控制的現(xiàn)狀。其具體措施就是對經(jīng)營中的各個環(huán)節(jié)實施嚴(yán)密的控制和監(jiān)督，增強企業(yè)內(nèi)部信息系統(tǒng)的管理，實現(xiàn)成本的降低。[15]第三、加強對企業(yè)人力資源成本預(yù)算中所需對應(yīng)的現(xiàn)金流入的管理，為企業(yè)的人力資源成本預(yù)算提供更方便的條件。基本上，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%。[14]第二、適當(dāng)調(diào)整使用成本中的工資、福利比重。企業(yè)應(yīng)當(dāng)加強根據(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。[13]因此，本文針對目前企業(yè)人力資源成本預(yù)算與控制的現(xiàn)狀提出的以下幾種建議：第一、適當(dāng)?shù)卣{(diào)整企業(yè)人力資源成本構(gòu)成比重，降低使用成本，增加激勵成本。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。[12]結(jié) 論在相當(dāng)長的時間內(nèi),企業(yè)中的會計工作只局限于做分錄、記錄賬目、制定報表；人事部門也只是進(jìn)行獨立的人事管理。對其中的可控制成本進(jìn)行有效的控制。第三、要解決共同成本的分配標(biāo)準(zhǔn)問題。人力資源成本的事后控制是指生產(chǎn)發(fā)生之后將實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。在達(dá)到控制目標(biāo)臨界點時發(fā)出預(yù)警信號。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)與實際發(fā)生的成本進(jìn)行比較。企業(yè)內(nèi)的各個部門按照該計劃組織生產(chǎn)，實現(xiàn)人力資源成本的有效控制。該系統(tǒng)可以保證實現(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。目前大部分的企業(yè)主要側(cè)重于事前的控制，因為公司每年要審批年度預(yù)算。[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：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、加強人力資源成本的控制。而傳統(tǒng)意義上的成本分配是事后的。在企業(yè)管理系統(tǒng)的經(jīng)營業(yè)績評價中，各個成本中心或利潤中心會對成本分配做出積極的反應(yīng)，所以成本分配在企業(yè)的組織內(nèi)部具有一定的激勵作用，從而起到成本控制的作用。而在我國絕大部分企業(yè)成本分配的目的在于確定成本。[10]一般地，將共同成本分配到成本對象的主要的原因是：第一、了解成本對象的成本將有利于企業(yè)的管理者進(jìn)行合理有效的管理決策。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。識別動因和評價因果關(guān)系的質(zhì)量所花費的成本比直接追溯法和主觀分配要高得多。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。三種方法之一的直接追溯法是最精確的，因為它建立在可實物觀察到的因果關(guān)系上。目的是盡可能的精確計量和分配成本對象所耗用資源的成本。我們所說的“精確”不是在了解某種隱含的“真實”成本的基礎(chǔ)上進(jìn)行評估的。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。[9] 成本分配理論與人力資源成本控制相結(jié)合成本分配是成本會計體系中的一個關(guān)鍵過程。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。這樣處理不利于企業(yè)有效地利用人力資源，同時也歪曲了企業(yè)的當(dāng)期收益。傳統(tǒng)的會計計量模式中，僅對人力資源投入作當(dāng)期費用處理，而沒有對人力資源的收入進(jìn)行處理。顯然，人力資源成本核算能為企業(yè)管理者提供與以上決策相關(guān)的信息。 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：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。其借方發(fā)生額應(yīng)反映企業(yè)當(dāng)期計提的人力資源投資損失準(zhǔn)備，及員工中途離職時轉(zhuǎn)銷的人力資源投資的剩余未攤銷額和企業(yè)支付給離職職工的離職補償金；貸方發(fā)生額則反映員工在簽訂的合同期內(nèi)離職所支付給企業(yè)的違約金等。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，及時計提一定數(shù)量的人力資源投資損失準(zhǔn)備。但實際上并非企業(yè)的每一位員工都能給企業(yè)帶來好的經(jīng)濟(jì)效益，有的員工由于缺乏責(zé)任感、工作能力差等原因，往往會給企業(yè)帶來負(fù)效益。第五、設(shè)置“人力資源投資損失準(zhǔn)備”賬戶。該賬戶貸方發(fā)生額反映當(dāng)期計入生產(chǎn)經(jīng)營成本的人力資源投資攤銷額；平時借方無發(fā)生額；當(dāng)員工從企業(yè)退出時，借記該賬戶，沖減人力資源投資總額；該賬戶期末貸方余額為人力資源取得和開發(fā)成本的累計攤銷額。該賬戶可按員工的類別設(shè)置明細(xì)賬戶。通過設(shè)置“人力資源投資”賬戶核算企業(yè)在人力資源的取得和開發(fā)方面所引起的人力資源投資的增加額，以及由于員工離職而導(dǎo)致人力資源投資的減少額?！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。核算企業(yè)在人力資源開發(fā)方面投資總額的增加、減少及其余額。該賬戶可按人力資源的類別設(shè)置明細(xì)賬戶。該賬戶的借方發(fā)生額反映企業(yè)在取得人力資源時投資的增加額；貸方發(fā)生額則反映轉(zhuǎn)入“人力資源投資”