摘要
本文的分析是人力资源成本管理体系研究的一部分。着重于探讨在人力资源成本管理体系中 ,人力资源成本的预算与控制与该体系中其他几部分之间的关系 ;研究人力资源成本管理实践中成本预算与控制的理论基础 。
This article is a part of the research on the cost management system of human resource. It emphasizes the relation between the cost budget and control and other parts in the cost management system of human resource.The basis of the cost budget and control theory in the practice of cost management of human resource is discussed, and some new thoughts are put forward in this article.
出处
《运筹与管理》
CSCD
2001年第1期154-158,共5页
Operations Research and Management Science
关键词
人力资源
成本管理体系预算
控制
human resource
cost management system
budget and control
