摘 要：由以生产型为主向科技服务型为主的转变已经成为现代经济发展的一种趋势。这一转变使得人力资源在企业生产经营和国家经济发展中所起的作用变得更为关键。加之国际竞争的日渐激烈亦使得人们对人力资源更加重视起来。人力资源成本管理成为企业经营者和人力资源管理部门实现经营目标必须思考的重要问题。要想在竞争中站稳脚跟，中小企业的人力资源管理成本必须得以合理管理。本文就人力资源成本的管理水平如何直接关系到企业的经济效益，在现阶段加强人力资源成本管理的重大意义以及如何做好中小企业人力资源成本管理的问题做出研究。

关键词：中小企业  人力资源  成本管理

Abstract: The production technology service to give priority to with the change of modern mainly has become a tendency of economy development. The change makes human resources in the production and operation of enterprises and national economic development, the role of become more key. Together with the international competition intensifying also make people more attention to human resource up. Human resource cost management to become the enterprise operator and the human resources administration departments achieve business objectives must think about important issues. In the competition to stand firm, small and medium-sized enterprise human resources management must be reasonable cost management. This paper human resource cost management level is directly related to the economic benefit of enterprise, at the present time, strengthen the human resource cost management and how to do well the significance of the small and medium-sized enterprise human resources management of cost to study.

Keywords: Small and medium-sized enterprise     human resource     cost management