حسابداری و موجودی منابع انسانی به زبان انگلیسی

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Human Resource Accounting And Inventory 

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HUMAN RESOURCE 

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“Human Resource accounting is the measurement of costs and value of the people for the organization.” - Flamholtz 

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Need for HRA Accounting is very much needed to provide effective & efficient management within the organization. | *Ifthere is any change in the structure of manpower, it is | HRA which provides information on it to the management. * It gives a platform to the management by providing factors for better decision-making for future investment. * The/return on Investment on human capital is best evaluated through HRA. RA communicates to the 0 ae & public about tHe worth of human resources & also its proper allocation ‘ithin the organization. HR helps the management in eset principles by classifying the financial consequences of the various practices. 

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Methods of HRA:- Historical cost method Replacement cost method Opportunity cost method Capitalization of salary method Economic valuation method ./ Return on efforts employed method . Adjusted discounted future wages method . Reward valuation method 9. Standard Cost Method 10. Currant Purchasing Power Method 

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1)Historical cost method:- This method developed by ‘lamholtz and Pyle. According to this e actual cost incurred on recruiting, resources of an _ enterprise are ized and written off over the expected 

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Any amount spent on training and developing human resources increase its efficiency, hence capitalized. The amortization of human resource asset is also done in the same way as that of other physical asset. The ‘is written off over its useful life. If the asset is liquidated prematurely then underwritten - off amount is charged evenue account. On the other hand, if has a longer life then expected, its mortization is reschedule. 

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2) Replacement cost method:- / This method was developed by Kensis Uikert and Eric G. Flamholtz. The cost_of ‘eplacing employees is used as the measure f company’s human resources. The human esources of a company are to be valued on the assumptions as to what it will cost the concern if existing human resources are required to be replaced with other persons of equivalent experience and talent. 

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This method | corresponds to the historical cost method | mentioned earlier except that it allows for changes in the cost of acquiring and developing employees in place of taking their historical cost. in this method the cost/of recruiting, selecting, training etc. of mew employees to reach the level of petence of existing employees are 

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order to ov QRROTHHB INARI IOALD OR replacement cost method, Hekimian and Jones suggested the use of opportunity cost method which determines the value f human resource on the fof an employee’s in alternative uses. is based on his cost-the rice for the services of an loyee working in another 

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Thus, the value of an employee would be high if he has several alternative uses for employment in the various division of an enterprise. This brings to light an important fact that the opportunity cost is linked with scarcity. This method determines the value of human resources establishing competitive bidding ithin an organization. 

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4) Capitalization of salary method:- Phe ‏سل‎ of this wethod @onwk bev on Oba Schwartz kwe wed the powept oP ‏موم‎ resvurves in tercos oF ‏ام توس‎ ia this wodel. ‏ها لسوت‎ 

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۱۶ ‏امه لوا كد خاج مشطامب‎ the Pollowiag steps! < ‏مسر‎ oP exopbyees ‏جح ص مها و‎ The | ‏وحم رواب و سا‎ division tuchide their oe, { ‏يو‎ shill oer tests; 7 Oeteroknaiog of fhe wera ‏وه امه‎ pack wow oP ewpbyers} 

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5) Economic valuation method:- Covwwwir volvaicd wethod ooasiders the presed worty the ‏راوج‎ Puture service expected to be derived durtay sty wits the ‏جه موه‎ the vdlue oP Pie's ‏معا‎ ‎. Blkouh there ae sowe resewbkewes betweed eater wodel t.c., coptdtzaiog of scary wethod oad this wodel, vet they dPPer wih ook ver. The ecowwir volvetivd wodel recowwends the copickzaicct, 

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,لاه من وه 9 لو uotue oP howe resvurces is detercvice vo the busis oP the pxperied serves oF the ewployers ia puck service state thot they | ‏تما شبد تیوه وا ول حور رو‎ 

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6) Return on efforts employed method:- / This weed weasures the volue oP the Pirco’s resources oo the busis oP ‏له‎ wade by the iendvickral the oryeuizeivad beachis. Nese ePPorts ane evaluated tc the the Polowiery Pactors | Qosiicas oa ewployer keke; Orwer of exceleuse exploper uchieves; ۱ probe oF the exper. 

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7)Adjusted discounted future wages method:- et Roger W. Werwoosvd developed this where he recowweads weasuroy te value oP buco ou ihe basis oP retaive oP Ppteay ‏موه من خر‎ teksty. This wodel refites the volue of ‏و موم‎ wits the extra profit the ‏مود و‎ over and above the ‏مصلها‎ ‏.جوصلهادجدوج‎ Ia Pact, this swodel utributes the diPPereue ict ‏همم‎ roes betwerd Pires oP ooo industry to ‏ع‎ ‎oP their hucvod resvurves. 

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tis with this ucproed Wervosvd sugested fo weosure the vohue oP the ‏و وم‎ vo the copied ‏لد‎ oP othe excess Puture proPits redized by the Pirxv. ‏رل سوه‎ the volvotiog oP oo Pino's ‏حوس دمجا‎ iwolves the Policy step: 

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8) Reward valuation method:- = Os ‏من‎ iteprovewedt ‏وی و ره‎ ‏سم امه اصله نامام عامام) لاه‎ Gtockestic Rewards Odluatica Orthod. Che wethod serks to the volue oP hua resources oo the bosis oP ood '5 ide joao pryseizaiod of vorivus services shies ‏تا قارع‎ ache al ‏للب 949ب‎ workicy te wits the ‏نی جما“ مسر‎ kos ‏لام‎ the wir vortubles whick ‏لا تمه‎ vdue oP oo todividudt too Parse. 

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9) Standard Cost Method :- This wethod ewisnes estublishwerd oP a post per wok oP ewpbyer, wird ery peo. ‎produced should be cooled ood woukl Porc o‏ مه( ‎fsePul basis Por coool. Repcewedt ‏وه‎ cod be used t7 ‎develop ‏و وه للجم‎ recruited, troy ord develope ‎fodviduas, suck strodacds vod be used to powpure ‏لو امه‎ those plocced. 

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10) Currant Purchasing Power Method :- Onder it, ‏لصو‎ oP tabicy the ‏سوه‎ ‎to vupidized, the cupitdized Aistoric post oP ‏مهم‎ to resources & poWwerted fa curred purckestay power of wovey with ‏.میم لو ان ماع‎ Vis yredt udvautage is ite siwpliciy eves though it wight produce voly upproxwote unwers ced upproxiwotely correct dot. 

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Human Resource Inventory 

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Inventory is a term that is use to count le objects like goods and raw materials. The inventory of human resources is also prepared in the same way but it is not imply the counting of heads that are available t present but cataloguing the present and ture potentials. The human resources of the anagement inventory is related with the agement personnel 

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The process of preparing a human | resource inventory involves the determination of personnel whose inventory is to be made, cataloging the factual information of each employee, systematic and detailed appraisal of these employees and a thorough study of tle individuals who have potential for 

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an Resource Inventory: Human Resource Inventory consists of | information about the characteristics of | organization members. This focuses on the past performance and future potential and the objective is to keep management up to date about the possibilities for filling a position from within. inventory should indicate which individuals in the organization would be propriate for filling a position if it lecomes available. alter S. Wikstrom proposed that okganizations keep 3 types of records that 

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Management Inventory Card jIt includes both an organizational history of the ;employee and cues on how she might be used in | the future. It can include details like : 

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1 ۸06, | Year of Employment, Present Position, ' Duration of current Posting, ' Performance Ratings, strengths and Weaknesses, ' Positions to which the employee can be moved, " By when would she be able to take the new role, ' What new training and development required for the same. 

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Position Replacement Form This record focuses on position centered |information rather than people cantered | information. The position information form is helpful in determining what would happen to a present position, if the current incumbent is moved to some other post or leaves the organization. 

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Management Manpower Replacement 'This Chart presents a composite view of the | individual’s management considers significant for human resource planning. The current incumbent’s performance rating and promotion potential can be easily compared with those of the other loyees when a company is trying to termine which individual would most propriately fill a particular position 

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these 3 forms together help the gement answer the questions: | What is the organizational history of an | individual and what potential does the person possess? If a position becomes vacant, who might be 3 to fill it? are the merits of one individual being considered for a position compared to those f another individual under consideration? 

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