文章基本信息

标题：Cost Effective Metrics through HRA
本地全文：下载
作者：M. Rajalakshmi ; S Gomathi
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2015
卷号：6
期号：3
页码：251-256
DOI：10.5901/mjss.2015.v6n3p251
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：In an organisation, human resource is the most important resource for organisation development. These resources (HR) are directing and controlling the other resource (Machine and material) for production and organisation profitability. Even though the human resource is very much important to an organisation, but still it is not recognising as an asset factor in the financial balance sheet (financial Statement). This is due to because; there is no proper measurement model for the cost and value of human resource in HRA under many organisations. The Human Resource Accounting will help the organisation for the better future development like, acquisition, expansion, diversification of the organisation. This research is mainly a conceptual paper, which deals with the theoretical aspects of Human Resource Accounting, its measurement on HRA in the organisation and it explains about the influence of HRA in organisation decision making.
关键词：Human Resource Accounting;Human Resource;Cost and Value of Human Resource Accounting;Measurement and Valuation of Human Resource and Models of Human Resource Accounting.