عنوان فارسی مقاله: حسابداری منابع انسانی


عنوان انگلیسی مقاله:

Human Resource Accounting And Inventory




 

فهرست مطالب

Human Resource Accounting  And Inventory

HUMAN RESOURCE ACCOUNTING 

Need for HRA

Methods of HRA:-

Need for HRA

Replacement cost method:-

Capitalization of salary method:-

Economic valuation  method:-

Return on efforts employed method:-

Adjusted discounted future wages method:-

Reward valuation method:-

Standard Cost Method :-

Currant Purchasing Power Method :-

Human Resource Inventory

Management Inventory Card

Management Manpower Replacement Chart



بخشی از مقاله

Capitalization of salary method

 The advocates of this method Baruch Lev and Aba Schwartz have used the concept of human resources in terms of economic value in this model. According to them the salaries payable to employees during their stay with the organization may be used as a replacement for the value of human resources, in view of the close co-relation between employees’ compensation and their value to the organization. Thus the value of human resources is the present value of future earnings of homogeneous group of employees. 






 

کلمات کلیدی: 

[PDF]Human resource accounting and international developments ... www.aabri.com/manuscripts/09342.pdf by ML Bullen - ‎Cited by 53 - ‎Related articles Human resource accounting and international developments: implications for measurement of human capital. Maria L. Bullen. Clayton State University. Kel-Ann Eyler. Wesleyan College. Abstract. Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to ... [PDF]Human Resource Accounting - European Online Journal of Natural ... european-science.com/eojnss/article/download/1266/508 by P Mahmoodi - ‎2014 - ‎Related articles Human Resource Accounting: From Theory to Practice. Payam Mahmoodi1, Fatemeh Babaei2, Jamal Mohamade3. 1Sama Technical and Vocational Training Collage & Mashhad Branch, Islamic Azad University, Mashhad, Iran; 2Payame- Noor. University, Zanjan; 3Supreme Audit Court of Iran, Mashhad, Iran. Abstract. Searches related to Human Resource Accounting approaches of human resource accounting human resource accounting methods ppt importance of human resource accounting human resource accounting pdf human resource accounting notes human resource accounting models objectives of human resource accounting advantages of human resource accounting