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| 煤炭企业人力资源成本会计问题研究 | |
| 引用本文： | 刘玉文. 煤炭企业人力资源成本会计问题研究[J]. 煤炭技术, 2013, 0(6): 264-266 |
| 作者姓名： | 刘玉文 |
| 作者单位： | 承德石油高等专科学校 |
| 摘 要： | 文章探讨了人力资源成本会计的内涵,论述了煤炭企业施行人力资源成本会计的必要性与意义,从理论与实例方面分析了煤炭企业施行人力资源成本会计的确认与计量,并提出了相关的对策。 |
| 关 键 词： | 煤炭企业 人力资源 成本会计 |
Research of Coal Enterprise Human Resources Cost Accounting |
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| LIU Yu-wen. Research of Coal Enterprise Human Resources Cost Accounting[J]. Coal Technology, 2013, 0(6): 264-266 | |
| Authors: | LIU Yu-wen |
| Affiliation: | LIU Yu-wen(Chengde Petroleum College,Chengde 067000,China) |
| Abstract: | The article explores the meaning of the human resources Cost Accounting,and discusses the necessity and significance of coal enterprises,human resources Cost Accounting,recognition and measurement of coal enterprises,human resources Cost Accounting theory and examples,and put forward relevant countermeasures. |
| Keywords: | coal enterprises human resources cost accounting |
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