人力资源重置成本

同时增加了企业人力资源重置成本，损失严重的企业有可能破产。

To enterprises , brain-drain also raises replacement cost of human resources , it can cause bankruptcy in some bad situations .

该模式忽视了员工业绩，导致近年来人员流动频繁、制约着优秀教师队伍的建设、影响各部门工作的正常开展、增加了人力资源的重置成本，同时也影响着企业的绩效。

The model ignores employee performance , resulting in frequent staff turnover in recent years , restricting the outstanding teachers in the building , affecting the normal development of the sector , increasing the replacement cost of human resources , but also impact on corporate performance .

人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；

The human resource accounting mainly includes the confirming and calculating of its cost and value . The human resource cost includes human resource history cost and human resource replacement cost .