حسابداری و موجودی منابع انسانی به زبان انگلیسی

حسابداری و موجودی منابع انسانی به زبان انگلیسی

اسلاید 1: Human Resource Accounting And Inventory Prepared By :- Deepak K Ajayan1

اسلاید 2: 2HUMAN RESOURCE ACCOUNTING

اسلاید 3: “Human Resource accounting is the measurement of costs and value of the people for the organization.” - Flamholtz

اسلاید 4: Need for HRA4 HR Accounting is very much needed to provide effective & efficient management within the organization. * If there 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. * HRA communicates to the organization & public about the worth of human resources & also its proper allocation within the organization. * HR helps the management in developing principles by classifying the financial consequences of the various practices.

اسلاید 5: 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 Standard Cost Method Currant Purchasing Power Method5

اسلاید 6: Historical cost method:- This method developed by Brummet, Flamholtz and Pyle. According to this method, the actual cost incurred on recruiting, selecting, training, placing and developing the human resources of an enterprise are capitalized and written off over the expected useful life of human resources. The procedure followed for human resource asset is the same as that of other physical asset. 6

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