历史成本法。历史成本法也称为原始成本法，它是以企业取得幵发和使用人力资

Historical cost method. The historical cost method is also called the original cost method. It is an accounting method that measures the cost of human resources based on the actual expenditures incurred when the enterprise acquires, develops and uses human resources. It reflects the actual cost of enterprise human resources. This method complies with the accounting principles and methods of traditional accounting, and the accounting information provided is objective and easy to verify. However, the historical cost method is not without its shortcomings. It completely ignores the assessment and measurement of employees' own value to the organization. Therefore, it does not show the rationality of human resource investment. <br>Replacement cost method. The replacement cost method of human resource cost accounting is based on all the expenditures that must be incurred by an enterprise to regain a certain employee, part of the employee, or all employees that it currently owns or controls to a certain level under realistic price conditions. An accounting method for current human resources costs. <br>Opportunity cost method. The opportunity cost of human resources is the economic loss caused by the failure of enterprise employees to participate in the production and operation process of the enterprise when they are not in the enterprise. The decline in productivity caused by the inactivity of the resigned employees in the period before resignation, which brings economic losses to the enterprise, etc. The opportunity cost method is an accounting method for measuring human resource costs based on the economic losses suffered by the company when its employees study off-duty or leave the company.

Historical cost method. The historical cost method, also known as the original cost method, is an accounting method that measures the cost of human resources based on the actual expenses incurred by enterprises in acquiring, developing, and using human resources. It reflects the actual cost of human resources in enterprises. This method is in line with traditional accounting principles and methods, and the accounting information provided is objective and easy to verify. However, the historical cost method is not without its drawbacks, as it completely ignores the assessment and measurement of employees' own value to the organization. Therefore, its rationality in investing in human resources has not been demonstrated.<br>Replacement cost method. The replacement cost method of human resource cost accounting is a method of calculating the cost of a company's current human resources, based on the fact that, under current price conditions, a company needs to regain all expenses that must be incurred by a certain employee, some employees, or all employees who have reached a certain level of ownership or control.<br>Opportunity cost method. The opportunity cost of human resources refers to the economic losses incurred by employees who fail to participate in the production and operation process of the enterprise during their absence. The decline in productivity caused by the period of inaction of resigned personnel before leaving, and the economic losses brought to the enterprise by these factors. The opportunity cost method is an accounting method that measures the cost of human resources based on the economic losses suffered by employees when they study or resign from work.

Historical cost method. Historical cost method, also known as original cost method, is an accounting method to measure the cost of human resources based on the actual expenses incurred by enterprises when they acquire and use human resources. It reflects the actual cost of enterprise human resources. This method conforms to the accounting principles and methods of traditional accounting, and the accounting information provided is objective and easy to verify. However, the historical cost method is not without its shortcomings. It completely ignores the evaluation and measurement of employees' own value to the organization. Therefore, the rationality of its investment in human resources has not been shown.<br> Replacement cost method. The replacement cost method of human resource cost accounting is an accounting method of the current human resource cost of the enterprise, which is based on the fact that under the realistic price conditions, the enterprise wants to regain all the expenses that must be incurred by an employee, some employees or all employees who have reached a certain level at present.<br> Opportunity cost method. The opportunity cost of human resources is the economic loss caused by employees' failure to participate in the production and operation of enterprises during their absence. The productivity decline caused by the passive slacking of the resigned personnel for a period of time before leaving the company, and the economic losses brought to the enterprise. Opportunity cost method is an accounting method to measure the cost of human resources based on the economic losses suffered by enterprises when employees leave their jobs.