人力资源成本会计是较早提出、比较成熟的人力资源会计计量模式。上个世纪70年代,美国会计学者弗兰霍尔茨就将其定义为:“为取得、开发和重置作为组织的资源的人所引起的成本的计量和报告。”人力资源成本会计的特点是通过单独计量人力资源招聘、选拔、安置、培训等成本,将有关人力资源取得和开发成本进行资本化形成人力资产,然后按受益期转作费用。人力资源成的核算方法主要有历史成本法、重置成本法和机会成本法。其中 Human resource cost accounting is proposed earlier, more mature human resource accounting measurement model. In the 1970s, the American accounting scholar Frank Holtzly defined it as: “The measurement and reporting of costs incurred by those who acquire, develop, and relocate resources as an organization.” Features of Human Resource Cost Accounting It is through the separate measurement of human resources recruitment, selection, placement, training and other costs, the relevant human resources acquisition and development costs to capitalize the formation of human assets, and then transferred to the cost of beneficiary period. Human resources into accounting methods are mainly historical cost method, replacement cost method and opportunity cost method. among them