随着市场竞争日益激烈，企业间的竞争不仅是物质资源之间的竞争，更加关键的是人力资源之间的竞争，高素质的人力资源是企业在竞争中获得胜利的关键因素。人力资源越来越被企业重视，被称为企业最宝贵的“资源”。企业一方面要控制成本，一方面要增加收益，那么构建人力资源成本管理体系不但可以有效提高人力资源管理效果，而且可以进一步提高企业的经济效益和社会效益。 本文以神新能源公司为研究背景，采取综合概括与具体分析相结合、体系与逻辑关系相结合、比较分析法、理论与实践相结合和文献研究等方法对企业人力资源成本管理进行了研究。通过对前人相关研究的总结与分析，从理论上构建了一个关于企业人力资源成本管理体系，包括：人力资源成本预算、人力资源成本控制、人力资源成本核算、人力资源成本分析和人力资源成本考核。通过现场调研，发现神新能源公司在人力资源成本管理方面主要存在的三个问题：缺少相应的人力资源成本预算；人力资源成本控制手段单一；缺乏相应的考核指标。进而将神新能源公司的实际情况与理论知识相结合，构建了适合神新能源公司发展的人力资源成本管理体系。最后对其效果进行分析，发现其对公司的人力资源成本管理起到了很好的推动作用，经过一个阶段的努力，公司在业绩上有了一定幅度的提高，相关指标数值得到控制。

With the increasingly fierce market competition, the competition among enterprises is not only the material resources competition, the more critical is the competition of the human resources, high-quality human resources is a key factor for enterprises to win in the competition. Human resource is more and more taken by the enterprise, be called the most valuable "resource". On the one hand enterprises to control costs, on the one hand to increase revenue, so the construction of human resource cost management system can not only improve the effectiveness of human resources management, and can further improve the economic efficiency of enterprises and social benefits. In this paper, Shenxin Energy Cor. Ltd as the research background, take the comprehensive summary and specific analysis of the combination, system and logic combination, comparative analysis, combining theory with practice and literature research has conducted the research to the enterprise human resources cost management. Through analysis and summary on the predecessor studies, theoretically constructed a about the enterprise human resources cost management system, including: human resources cost budget, cost control of human resources, human resources cost accounting, human resources cost analysis and cost assessment of human resources. Through field investigation, found that three of Shenxin Energy Cor. Ltd mainly existing in the human resource cost management: the lack of human resources cost budget accordingly; human resources cost control measures; the lack of appropriate assessment indexes. Then the reality of Shenxin Energy Cor. Ltd and a combination of theoretical knowledge, construct the human resource cost management system suitable for Shenxin Energy Cor. Ltd development. Finally analyses the results, it is found that there are some guiding significance for Shenxin Energy Cor. Ltd human resources cost management.