【正文】
d the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (preemployment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed)。narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Preemployment cost of labor is often difficult to use historical