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本文以互联网企业目前的发展状况为背景,以互联网企业的成本构成为现实依据,
以人力资源管理及人力资源成本管理相关理论为理论依据,将人力资源管理理论、人力
资源成本理论及人力资源会计相关理论作为切入点,阐述并总结了相关理论及其产生的
经济背景及发展历史,综合会计学科和人力资源管理学科的相关经典书籍,提出适用于
企业进行人力资源成本确定、监控的方法。然后根据互联网行业人力资源的特点,结合
会计学科的相关核算方式,对互联网企业人力资源成本进行确定及核算
最终,依托对互联网企业人力资源成本的确定及核算成果,以互联网初创企业豆相
科技为例,根据互联网企业人力资源成本的构成结构,提出针对互联网企业人力资源成
本的不同构成部分的控制方法及途径
关键词:互联网;人力资源成本;人力资源成本核算;人力资源成本确定华北电力大学硕士学位论文
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Abstract
The Internet industry is one of the most important industry which can promote national
economic development and innovation, with the domestic information industry infrastructure
gradually become integrated and capital continually penetrate into Internet industry, Internet
companies face more ruthless and more frequently challenge. As the main part of the Internet
enterprise cost, human resource cost is directly related to the market competitiveness of the
enterprise and enterprise profits directly. Whether the enterprise human resources and human
resources, reasonable management and cost control is the key for companies survival and
develop in competition with other companies. Human resources cost management as an
important part of enterprise cost management, can directly reflect the income distribution of
the enterprise. Internet enterprise human resources cost includes not only the human resources
cost, at the same time, including enterprise for acquisition, security, development, staff
recruitment, training and other activities. Internet companies for the management of human
resource cost, not absolute saving approach, but should be under the condition of considering
the factors such as ethics, output, in order to use and control of human resources in a
reasonable manner.
Based on not only the present state of development of the Internet enterprises and
Internet companies cost but also human resources management and human resources cost
management related theory, the human resources management theory, human resources cost
theory and human resources accounting related theory, elaborated and summarized the related
theories and its economic background under development history of comprehensive
accounting and human resources management disciplines related classic books.
In the end, based on the cost of human resources on the Internet relative determined and
the calculation results, under the composition of Internet enterprise human resources cost
structure, aimed at the different part of the Internet enterprise human resources cost control
method and the way.
Keywords: the Internet,Human resources cost,Human resources cost accounting,Human
resources cost determination华北电力大学硕士学位论文
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目 录
摘要.....I
AbstractII
第 1 章 绪论......1
1.1 研究背景和意义 .......... 1
1.1.1 研究背景1
1.1.2 研究意义2
1.2 国内外研究现状 .......... 3
1.2.1 国外研究现状 .... 3
1.2.2 国内研究现状 .... 3
1.3 研究内容 .......... 4
1.3.1 研究体系4
1.3.2 研究方法5
1.4 创新之处 .......... 5
1.4.1 理论创新5
1.4.2 实践创新6
第 2 章 互联网企业人力资源成本管理的理论研究..7
2.1 人力资源管理 .. 7
2.2 人力资源成本管理理论 .......... 9
2.2.1 人力资源成本会计 ........ 9
2.2.2 人力资源成本管理体系 .......... 10
2.3 本章小结 ........ 11
第 3 章 互联网企业人力资源成本现状研究12
3.1 互联网企业成本构成分析 .... 12
3.2 互联网企业招聘现状分析 .... 14
3.3 互联网企业人力资源成本现状分析16华北电力大学硕士学位论文
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3.3.1 互联网企业人力资源成本构成分析 .. 16
3.3.2 互联网企业人力资
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