人力資源會計(jì)外文翻譯

1、<p>　　2800單詞，1.6萬英文字符，5200漢字</p><p>　　出處：Achoki G. Human Resource Accounting[J]. International Advances in Economic Research, 1999, 5(3):386-394.</p><p><b>　　原文：</b></p>

2、<p>　　Human Resource Accounting</p><p>　　Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution from accounting literature

3、and the European legal framework. Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984,1993] and the American Accounting Association

4、 [1970].After that, a detailed revision is made of the main costs related to human resources: training and selection c</p><p>　　1 Introduction </p><p>　　Human resource accounting is not a new i

5、ssue in economics. Economists consider human capital as a production factor, and they explore different ways of measuring its investment in education, health, and other areas. Accountants have recognized the value of hum

6、an assets for at least 70 years. Research into true human resource accounting began in the 1960s by Rensis Likert [Bowers,1973]. Likert defends long-term planning by strong pressure on human resources' qualitative v

7、ariables, resulting in g</p><p>　　The American Accounting Association [1970] defines human resource accounting as "the human resources identification and measuring process and also its communication to

8、 the interested parties." There are two reasons for including human resources in accounting [Ripoll and Labatut,1994].First, people are a valuable resource to a firm so long as they perform services that can be quan

9、tified. The firm need not own a person for him to be considered a resource. Second,the value of a person as a resourc</p><p>　　2 BARCONS VILA ELL ET AL.: HUMAN RESOURCE ACCOUNTING</p><p>　　Conce

10、ptual Frame </p><p>　　Human resources, like any other asset, bring with them several costs (Table 1). Using criteria to determine elements that can be recorded [Financial Accounting Standards Board,19

11、84,1993; International Accounting Standards Committee,1989,1994],Table 2 shows the possibilities of considering human resources as an asset [Financial Accounting Standards Board,1984,1993] and as a current expens

12、e.</p><p><b>　　TABLE 1</b></p><p>　　The Costs of Human Resources</p><p>　　Costs Definitions </p><p>　　Original Financ

13、ial flows originating when hiring and training becomes necessary.</p><p>　　Substitution Incurred today to substitute resources used in a determined activity.</p><p>　　Oppourtunity The value

14、 of human resources in its most favorable, alternative use. </p><p>　　Source: [Flamholtz, 1976].</p><p><b>　　TABLE 2</b></p><p>　　Assets and Expense of Human Resources

15、</p><p>　　Assets Expense </p><p>　　1. In the future, the enterprise will 1. Reasons for considering human</p><p>　　probably o

16、btain profits. Zubiarre resources as an asset come from</p><p>　　[1995] states that profit generation avoiding the problems when</p><p>　　is a subjective item.

17、 considering them as an asset.</p><p>　　2. Asset costs must be measured </p><p>　　easily. This is determined through </p><p>　　a simple external, not an internal, <

18、;/p><p>　　operation. </p><p>　　3. This is good for human resource </p><p>　　control. The firm does not own </p><p>　　human resources like it owns other </p><p&g

19、t;　　assets. </p><p>　　Legal Frame </p><p>　　Following the fourth directive of Community Economical European [1978],no party that is

20、 referred to human resources is considered in the different balance sheet models, and only in the profit and loss account are the costs most directly related to them, such as salaries and staff welfare expenses (includin

21、g pensions).The number of employees classified in categories is mentioned only in the explanatory report, he same as the board of directors' payment. In Spain, the treatment followed by the Pla</p><p>　　

22、3 Training and Selection Cost Analysis </p><p><b>　　Concept </b></p><p>　　No doubt, when a firm invests in human resources by acquisition and training, it anticipates a future gener

23、ation of profits and services that will be produced by these assets. Referring to training, the Asociaction Espafiola de Contabilidad y Administraction (AECA) [1994] states that one of the techniques showing a greater c

24、apacity to stimulate efficiency is based on the idea that an employee who is induced to get to know his job better is more productive and quicker on the job.</p><p>　　Training in firms is an activity that de

25、velops the worker's capacity to improve efficiency and job quality, therefore, the enterprise increases its profitability. The training concept is generally used to define three different issues which, in practice, a

26、re difficult to distinguish: capacitation, training, and development [Guzmin et al., 1996].Capacitation is the worker's acquisition of knowledge and skills necessary for his job. Training better adapts the worke

27、r to the job, and developmen</p><p>　　Even though there are different training classifications, the one proposed by Marqu6s [1974] reports several criteria:</p><p>　　1) When does training take p

28、lace? It can be at the contracting moment or any moment during employment. </p><p>　　2) How long is the training period? It can take from one or two days to one or two weeks. In some cases, it can take six

29、months, one year, or more. </p><p>　　3) Does this training relate to the nature of the job by updating an employee's knowledge and teaching new techniques or does it open doors to new skills not related

30、to the worker's professional activity? </p><p>　　4) Is there internal or external training taking place? </p><p>　　The criteria based on the job's nature is also proposed by AECA [1994]

31、in its managerial accounting document Number 6 where it distinguishes between creative training and competitive strategy training. Therefore, creative training comes from the firm's planning process and makes personn

32、el capable of doing their job. On the contrary, competitive strategic training maintains the firm's competitive level. Inside creative training, three different actions can be distinguished that will incur some ex<

33、;/p><p>　　Treatment from a Financial Accounting Perspective </p><p>　　Following the definitions already explained, as long as future benefits are expected to come from these training costs, they ca

34、n be treated as assets. However, this does not hold true in reality. As Cea Garcia [1990] states: </p><p>　　"There is a clear absence of correspondence between the real assets in the present firms and t

35、hose recognised in the balance sheet... In fact, assets are too related to its juridical conception (that is, owned by the firm...), in front of a pure economic approach where asset is every instrument or way that can be

36、 used in the production-distribution firm's process or, in general, every category of economic value which can be transformed into goods or service or any instrument at the service of th</p><p>　　So, a d

37、iagnosis is reached about the predominant asset concept. This situation can be explained by two important problems that are met when referring to intangibles: Identify the assets cost and estimate the period in which the

38、 asset should be amortized. </p><p>　　In international accounting, besides clearly recognizing some items as assets (cash, stock, machinery, and so on) there is great debate whether certain other items are c

39、onsidered capitalization. These are known as deferred charges in English accounting literature [Hendriksen,1992].It can be said then that not only are the limits unclear between intangible, fixed assets and deferred char

40、ges, but also which elements are considered assets and which elements are considered expenses.</p><p>　　Treatment from a Managerial Accounting Perspective </p><p>　　Personnel working for a deter

41、mined enterprise is actually participating in a value-creation process. That is, any economic activity makes the firm incur costs. One traditional classification takes into account the cost categories of raw materials, i

42、ndustrial plants, and personnel. When adding income flow to an organization's market goods and services, if it is superior to the cost flow, it becomes added value. This value is a consequence of the interaction betw

43、een material and human resources in</p><p>　　Historical Costs </p><p>　　When referring to training costs, historical costs means the sacrifice necessary to hire and train people. Determining tra

44、ining costs is difficult when training takes place in house, considering teachers' and organizers' dedication, occupied rooms, s100alaries and staff welfare expenses with no remuneration, general expenses, and so

45、 on. It is much easier to have external training. Ortigueira Bouzada [1977] divides all these costs into the groups of acquisition costs and learning costs. Table 3 f</p><p><b>　　TABLE 3</b></

46、p><p>　　Acquisition Costs</p><p>　　Costs Definitions </p><p>　　Recruiting Originates with the search for human resources. Included in this is </

47、p><p>　　publicity, mailing, and so on. Costs corresponding to rejected</p><p>　　applicants are applied to the contracted applicants.</p><p>　　Selection Corresponds to the selected pe

48、rsonnel. Its most important components are derived from the candidate's interview (traveling, hotels, and so on),elaboration and organization of exams, and other selective tests. As with recruiting costs, total selec

49、tion costs are applied to those contracted applicants.</p><p>　　Contracting Begins once personnel is elected. This refers to formulating the contract, travel expenses, and similar concepts.</p><

50、;p>　　Placing Includes a variety of administrative costs, produced by the </p><p>　　necessity of situating the new employee in his job. </p><p>　　TABLE 4 (CONT.)</p>&l

51、t;p>　　Costs Definitions </p><p>　　Orientation This is hardly estimable and refers to familiarizing the new employee with the personnel policy, products and services of the enterpri

52、se, and the organization in general. This cost generally includes adapting the person to the organization as a whole and not to a particular job.</p><p>　　Promotion Originates every time an employee chan

53、ges his job whether in the same category or another. This normally is a relevant part of the total cost.</p><p>　　Improvement Maintains and improves the real potential capacity of every employee. This cost

54、constitute an important item in historical </p><p>　　costs. </p><p>　　From the management accounting point of view, an accurate estimation of the l

55、earning factor is essential to obtain a good prediction of the product cost and is also important in the labor force. On the other hand, the enterprise can make decisions about its human resource investments if it knows

56、which benefits will be reported. In this sense, the learning factor or experience curve provides information for decisionmaking and resolution of problems regarding the rising costs of the labor force w</p><p

57、>　　Substitution Costs </p><p>　　Likert [Bowers,1973] imagines an extreme situation for the firm's management: "Suppose that tomorrow all the jobs are empty, but you still have available all the

58、rest of the resources: buildings, factories, industrial plants, patents, stocks, money, and so on; except, of course, for the personnel. How much time would it take you to recruit the necessary personnel, train it until

59、they are able to assume all the existing functions at the present competitive level and integrate it in the organisat</p><p>　　The mental exercise necessary to rebuild an organization is an excellent way to

60、attract attention to human resources, which is now seen in a new light.Certainly,Professor Likert's fiction includes the implicit posing of human resource valuation under substitution (or replacement) cost criteria.

61、 </p><p>　　Even though Likert's proposal is very unlikely, it enables calculating the cost of totally substituting (or replacing) human resources. To calculate substitution cost, figure in the cost of sa

62、crifice to replace a human resource that is already employed. This cost includes exit costs of the leaving employee and recruiting and training of the replacement.</p><p>　　Opportunity Costs </p><

63、p>　　Some authors consider that opportunity costs are not the alternative to historical costs nor substitution costs, but estimates these costs without mistake. Opportunity costs are considered as "an asset value

64、when [they are] the target of an alternative use"[Hekimian and Jones,1967]. </p><p>　　Cost valuation is based upon the conflict of interest that can take place in a firm's internal, fictitious marke

65、t where several organizational units (divisions) participate. These units must be profit centers, that is, their objectives must be expressed in terms of profitability.</p><p>　　4 Exit Cost Analysis </p

66、><p>　　Concept: Exit costs can be classified into the three categories [RipolI and Labatut,1994] of lost efficiency prior to separation, job vacancy cost during the new search, and termination pay. </p>

67、<p>　　Treatment </p><p>　　It is difficult to put a value on lost efficiency prior to separation. Productivity per employee seems to be the most adequate measure. However, this measure (generally calcula

68、ted by means of a ratio) is not problem-free. For example, consider administrative or management jobs where productivity is so hard (if not impossible) to identify. The vacancy cost prevents taking into account how much

69、the firm ceases to gain because the employee is not working there anymore. If this loss is expressed acc</p><p>　　Referring to the indemnity accounting treatment, is it necessary to record a provision for th

70、e total possible indemnities of the staff? That is,does an expense or loss exist, whether potential or real, and is the provision necessary? Use the example of an employee who spends his entire professional life in a fir

71、m from the beginning through retirement. It is obvious that the provision is not necessary. The provision has been recorded to the debit of expenses, therefore, it remains that the previo</p><p>　　Do any res

72、trictive factors exist for recording it? Not only is this not trivial, but it poses an important problem. It is obvious that if a firm cannot financially afford the indemnities because it does not have enough cash, then

73、the provision must not be recorded. Since the firm is not able to pay it, the liability does not exist.</p><p>　　Referring to the indemnities accrued or paid to the staff when finishing their contracts, two

74、questions arise that are heavily discussed in accounting literature. Must the indemnities be classified in the profit and loss account as operating or extraordinary expenses? Can indemnities be considered an asset? At th

75、is point, two different situations can be distinguished. There are those firms that because of their size,activity, or other factors, have a high personnel turnover, therefore, indemniti</p><p>　　It can be c

76、oncluded that personnel indemnities are a necessary expense for the firm,so they should never be considered an asset.The reason is obvious.As a general rule,an asset is a good or a right that the firm owns in a determine

77、d moment.Other elements are also considered assets such as prepayment adjustments or capitalized expenses,which are neither a good nor an expense but are considered assets for other reasons.Indemnities,because of their n

78、ature,cannot be included in any of the previous c</p><p>　　Some authors argue that if accrued indemnities make it possible for a firm to increase its profits by means of decreasing the firm's expenses,th

79、en these indemnities should logically be registered as assets and considered as deferred expenses,strictly following the principle of income and expense correlation.Real situations are considered above accounting princip

80、les,whether generally accepted or not.An asset is an asset and by no means can an element be recorded as an asset only to justify an acc</p><p>　　5 Conclusions</p><p>　　In a systematic way, this

81、 paper presented the accounting treatment for human resources in organizations. First, general costs relating to human resources have been analyzed, considering the possibility of including them as assets in financial st

82、atements. Second, this paper has focused on the training costs, studying different alternatives regarding recording. After a detailed exposition, it is concluded that training costs can be treated in a similar way as an

83、y other capitalized expense. Last, </p><p><b>　　譯文：</b></p><p><b>　　人力資源會計(jì)</b></p><p>　　人力資源會計(jì)是經(jīng)濟(jì)學(xué)研究中的一個(gè)舊領(lǐng)域，通過會計(jì)處理反映出來。這篇論文的觀點(diǎn)來自會計(jì)文獻(xiàn)和歐洲的法律體系。各個(gè)體制對人力資源會計(jì)的不同態(tài)度

84、來自財(cái)務(wù)會計(jì)準(zhǔn)則委員會[1984，1993]和美國會計(jì)協(xié)會[1970]。此后，與人力資源會計(jì)相關(guān)的主要成本被進(jìn)行了一次詳細(xì)的修改，它包括訓(xùn)練費(fèi)用、選擇成本和退出成本。從內(nèi)部會計(jì)和外部會計(jì)，歷史成本和機(jī)會成本的觀點(diǎn)出發(fā)，對人力資源會計(jì)進(jìn)行分析。最后，雖然沒有給出解決這個(gè)問題的唯一方法，但所有可能的方案都進(jìn)行了評估和公開討論。</p><p><b>　　一、簡介</b></p>

85、<p>　　人力資源會計(jì)在經(jīng)濟(jì)學(xué)領(lǐng)域不是一個(gè)新問題。經(jīng)濟(jì)學(xué)家把人力資本作為一種生產(chǎn)要素，他們探索并衡量其在教育，衛(wèi)生和其他領(lǐng)域的不同投資方式。會計(jì)師已確認(rèn)人力資產(chǎn)的價(jià)值至少70年。20世紀(jì)60年代，瑞森斯·利克特[鮑爾斯，1973] 開始了真正意義上的人力資源會計(jì)的研究。利克特在人力資源定性變量的強(qiáng)大壓力下作出了長期規(guī)劃，使它能造成長期的更大的利益。</p><p>　　美國會計(jì)協(xié)會[1970

86、]把人力資源會計(jì)定義為“它是人力資源的鑒定和測量過程，也是與相關(guān)使用者的溝通過程?！卑讶肆Y源歸為會計(jì)要素有兩個(gè)原因 [瑞普和拉伯特，1994]。第一，人是企業(yè)中一種寶貴的資源，只要他們履行服務(wù)，就能被量化。公司不需通過其他方式就能把它當(dāng)成一種資源。第二，把人的價(jià)值作為一種資源取決于他是如何被雇傭的。因此管理風(fēng)格也將影響人力資源價(jià)值。</p><p>　　二、巴肯斯·維拉埃利特：人力資源會計(jì)</p

87、><p><b>　　（一）概念框架：</b></p><p>　　人力資源和其他任何資產(chǎn)一樣，會產(chǎn)生一些成本（見表1）。采用可以被記錄的標(biāo)準(zhǔn)來確定要素[財(cái)務(wù)會計(jì)準(zhǔn)則委員會，1984，1993；國際會計(jì)標(biāo)準(zhǔn)委員會，1989，1994]。表2顯示把人力資源作為資產(chǎn)和當(dāng)期成本的可能性[財(cái)務(wù)會計(jì)準(zhǔn)則委員會，1984，1993]。</p><p><

88、b>　　表1</b></p><p><b>　　人力資源的成本</b></p><p>　　成本 定義 </p><p>　　原始成本 必要的雇傭和培訓(xùn)時(shí)產(chǎn)生的資金流動(dòng)</p><p>　　替代成本 今天產(chǎn)生的資源替代將來

89、確定的活動(dòng)中產(chǎn)生的資源</p><p>　　機(jī)會成本 在最有利的選擇下產(chǎn)生的人力資源的價(jià)值</p><p>　　來源： [弗萊姆浩特，1976]。</p><p><b>　　表2</b></p><p>　　人力資源的資產(chǎn)和費(fèi)用</p><p>　　資產(chǎn)

90、 費(fèi)用</p><p>　　1、在未來，企業(yè)將可能獲得的利 1、把人力資源作為一種資產(chǎn)的</p><p>　　潤。扎比爾[1995]指出，將可能 原因來自當(dāng)把它們當(dāng)成資產(chǎn)時(shí)可</p><p>　　獲得的利潤視為資產(chǎn)。 以逃避

91、一些問題。</p><p>　　2、資產(chǎn)成本必須被簡單的計(jì)量。</p><p>　　通過一個(gè)簡單的外部操作而不是</p><p><b>　　一種內(nèi)在運(yùn)作。</b></p><p>　　3、這有利于人力資源控制。該公</p><p>　　司沒有像擁有其他資產(chǎn)一樣擁有</p><

92、p>　　人力資源。 </p><p><b>　?。ǘ┓煽蚣?lt;/b></p><p>　　歐洲社區(qū)經(jīng)濟(jì)[1978]的第四號指令指出，不同的資產(chǎn)負(fù)債表的模型沒有考慮人力資源的締約方，而且只有在損益表中有與他們最直接相關(guān)的費(fèi)用，諸如工資和員工福利

93、開支（包括養(yǎng)老金）。劃分的雇員人數(shù)的類別只在披露報(bào)告中提到，他和董事一樣有相同的支付手段。在西班牙，根據(jù)經(jīng)濟(jì)計(jì)劃[經(jīng)濟(jì)莊園效應(yīng)，1990]，或多或少被證實(shí)，這意味著該計(jì)劃的延續(xù)。</p><p>　　三、培養(yǎng)和選拔成本分析</p><p><b>　　（一）概念</b></p><p>　　毫無疑問，企業(yè)通過收購和培訓(xùn)進(jìn)行人力資源投資，它預(yù)期的

94、利潤，由這些資產(chǎn)的未來的服務(wù)來產(chǎn)生。談到培訓(xùn)，AECA[1994]，呈現(xiàn)出更大的能力，以刺激員工提高效率為基礎(chǔ)，誘導(dǎo)員工更好的了解自己的工作，從而使員工在工作中提高生產(chǎn)效率。</p><p>　　企業(yè)的培訓(xùn)能開發(fā)勞動(dòng)者的能力，提高工作效率和工作質(zhì)量，因此，為企業(yè)增加其盈利能力。培訓(xùn)的概念通常用在實(shí)踐中難以區(qū)分的三個(gè)不同的問題來定義：能力，培訓(xùn)和發(fā)展[1996]。能力是工人的知識和技能，培訓(xùn)使員工更好地適應(yīng)他的工作

95、，發(fā)展的重點(diǎn)在于推廣更高的工作水平。</p><p>　　培訓(xùn)存在幾個(gè)要素，馬奎斯 [1974]提出了這些要素：</p><p>　　1）培訓(xùn)是什么時(shí)候發(fā)生的？可以在就業(yè)的合同期間或任何時(shí)刻。</p><p>　　2）培訓(xùn)時(shí)間有多長？它可以從一兩天到一兩個(gè)星期。在某些情況下，可以采取半年，一年，甚至更多的時(shí)間。</p><p>　　3）培訓(xùn)是

96、否涉及工作的性質(zhì)，包括更新員工的知識，培訓(xùn)員工利用新技術(shù)或打開員工學(xué)習(xí)不涉及本職工作性質(zhì)的新技術(shù)的大門？ </p><p>　　4）是否有內(nèi)部或外部的培訓(xùn)正在發(fā)生？</p><p>　　AECA [1994]在管理會計(jì)的6號文件中以工作的性質(zhì)為基礎(chǔ)，區(qū)分了創(chuàng)造性培訓(xùn)和競爭策略性培訓(xùn)。因此，創(chuàng)新精神的培養(yǎng)來自于公司的規(guī)劃過程，將他們的個(gè)人能力利用到工作中。相反，有競爭力的戰(zhàn)略培訓(xùn)能保持企業(yè)的

97、競爭水平。內(nèi)部創(chuàng)新精神的培養(yǎng)，三個(gè)不同的行為可以被區(qū)分，這將招致一些開支[羅夫萊達(dá)，1994]。這些培訓(xùn)費(fèi)用與就業(yè)和職業(yè)發(fā)展，改進(jìn)全球服務(wù)，創(chuàng)新或改變項(xiàng)目有關(guān)。在任何情況下，創(chuàng)造性的培訓(xùn)費(fèi)用被認(rèn)為是長期的，因?yàn)樗鼈冊黾恿似髽I(yè)的附加值。換句話說，通過創(chuàng)新精神的培養(yǎng)，企業(yè)將變得更有競爭力，并可以增加其收入。從競爭戰(zhàn)略培訓(xùn)中所得的費(fèi)用將被視為當(dāng)期費(fèi)用，因?yàn)樗鼈冿@示為一個(gè)短期行動(dòng)，能保持公司的競爭水平，盡管它的缺失可能導(dǎo)致員工的資歷下降。<

98、;/p><p>　　從財(cái)務(wù)會計(jì)的視角對其下定義，只要能預(yù)計(jì)未來的收益來自這些培訓(xùn)費(fèi)用，它們就可以被視為資產(chǎn)。但是，這在現(xiàn)實(shí)中并不真正成立。像塞阿加西亞[1990]陳述的：“有一個(gè)明確的要素缺失存在于目前公司的實(shí)際資產(chǎn)和資產(chǎn)負(fù)債表內(nèi)。其實(shí)，資產(chǎn)也是與法律相關(guān)的概念?！痹谝粋€(gè)純經(jīng)濟(jì)的方法前面，資產(chǎn)是可用于生產(chǎn)流通企業(yè)的過程中的任一工具或方法。在一般情況下，不管其法律狀態(tài)如何，每一個(gè)經(jīng)濟(jì)價(jià)值的類別，可分為商品，服務(wù)或在公司

99、使用服務(wù)的工具。盡管公司現(xiàn)在不擁有這些商品和權(quán)利，但憑借抵押合同或協(xié)議可以促使將來擁有。</p><p>　　因此，這些判斷主要是通過資產(chǎn)的概念達(dá)到的。這種情況可以通過兩個(gè)重要問題來解釋，如何確定無形資產(chǎn)的成本，估計(jì)該資產(chǎn)應(yīng)在哪個(gè)期間進(jìn)行攤銷。</p><p>　　在國際會計(jì)中，除明確承認(rèn)的一些作為資產(chǎn)的項(xiàng)目（現(xiàn)金，股票，固定資產(chǎn)等）其他一些項(xiàng)目是否被視為資本存在很大的爭議。這些在英國會計(jì)

100、文獻(xiàn)[亨德里克森，1992]中被稱為遞延費(fèi)用的項(xiàng)目，可以說，不僅是無形資產(chǎn)、固定資產(chǎn)和遞延費(fèi)用之間的界限不清楚，而且哪些元素是資產(chǎn)和哪些是元素是費(fèi)用的界限也不清楚。</p><p>　?。ǘ墓芾頃?jì)視角處理問題</p><p>　　人事工作實(shí)際上是一個(gè)參與企業(yè)價(jià)值創(chuàng)造過程的決定性環(huán)節(jié)。也就是說，任何經(jīng)濟(jì)活動(dòng)使企業(yè)承擔(dān)費(fèi)用。一個(gè)傳統(tǒng)的分類要考慮到原材料、工業(yè)廠房和人員的費(fèi)用類別。當(dāng)增加企

101、業(yè)的市場產(chǎn)品和服務(wù)的現(xiàn)金流量時(shí) ，如果它是流動(dòng)成本，它的優(yōu)勢是它能增加價(jià)值。這個(gè)價(jià)值是在生產(chǎn)中物質(zhì)與人力資源相互作用的結(jié)果。因?yàn)樗茈y了解和衡量價(jià)值，如收購成本，替代成本，機(jī)會成本，甚至取代歷史成本的措施[馬切斯，1974]。</p><p><b>　　1、歷史成本</b></p><p>　　當(dāng)提到培訓(xùn)費(fèi)用，歷史成本是指聘用和培訓(xùn)人員必要的耗費(fèi)。培訓(xùn)費(fèi)用在內(nèi)部培訓(xùn)

102、發(fā)生時(shí)難以確定，考慮到教師和組織者的奉獻(xiàn)，被占用的房間和沒有工資報(bào)酬的成本，員工福利等支出。外部培訓(xùn)更容易發(fā)生費(fèi)用。奧特杰瑞·邦德 [ 1977] 把所有這些費(fèi)用分為采購成本和學(xué)習(xí)成本兩組。表3進(jìn)一步劃分采購成本，表4進(jìn)一步劃分學(xué)習(xí)成本。</p><p><b>　　表3</b></p><p><b>　　采購費(fèi)用</b></p