| 论企业人力资源培训成本的计量 |
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| 引用本文： | 傅亮,辛金国. 论企业人力资源培训成本的计量[J]. 杭州电子科技大学学报, 2005, 25(4): 78-81 |
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| 作者姓名： | 傅亮 辛金国 |
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| 作者单位： | 杭州电子科技大学财经学院,浙江,杭州,310018 |
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| 摘 要： | 在目前我国企业人力资源培训受重视程度日渐增强，对其投入越来越大的背景下，该文试图以企业人力资源培训成本的计量为切入点，以人力资源会计分析为主要方法，并通过对实习单位客户和培训市场总体状况的调查，从成本计量的角度对企业如何评估人力资源培训的成本这一问题做出分析，以帮助解决企业人力资源培训成本计量遇到的问题。
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| 关 键 词： | 企业培训 人力资源会计 培训成本 成本计量 |
| 文章编号： | 1001-9146（2005）04-0078-04 |
| 收稿时间： | 2005-07-01 |
| 修稿时间： | 2005-07-01 |
The Measurement of Human Resource Training Cost |
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| FU-Liang,XIN Jin-guo. The Measurement of Human Resource Training Cost[J]. Journal of Hangzhou Dianzi University, 2005, 25(4): 78-81 |
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| Authors: | FU-Liang XIN Jin-guo |
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| Abstract: | The paper talked about the measurement of human resource training cost through the human resource accounting method, investigation of the intern company and the whole training market, and cost measurement perspective in the China's current economic environment in which the enterprises are emphasizing and increasingly investing the human resource training. Based on the discussion above, we gave some advices and tools for solving the two main problems in the measurement of human resource training cost in order to help the enterprises in the current practice. |
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| Keywords: | training human resource accounting training cost cost measurement |
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