human-resource accounting
- human-resource accounting
An attempt to recognize the human resources of an organization, quantify them in monetary terms, and show them on the balance sheet A value is placed on such factors as the age and experience of employees as well as their future earning power for the company. Although this approach has aroused some interest, in practice considerable difficulty has been met in quantifying the value of human resources.
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Human resource accounting — Historical cost approachThis was the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters:… … Wikipedia
human-resource accounting — human asset accounting An attempt to recognize the human resources of an organization, quantify them in monetary terms, and show them on the balance sheet. A value is placed on such factors as the age and experience of employees as well as their… … Accounting dictionary
human-asset accounting — human resource accounting … Accounting dictionary
Human Resource Accounting — ⇡ Humanvermögensrechnung … Lexikon der Economics
Human resource management — Human Resources Manager redirects here. For the 2010 Israeli film, see The Human Resources Manager. Human Resource Management (HRM, HR) is the management of an organization s employees.[1] While human resource management is sometimes referred to… … Wikipedia
List of human resource management topics — * Organizational studies an overview * Organizational development ** Collaborative method ** Management development *** Mentoring *** Coaching *** Job rotation *** Professional development *** Upward feedback *** Executive education ***… … Wikipedia
Human Resources — Humankapital bezeichnet in der Wirtschaftswissenschaft die „personengebundenen Wissensbestandteile in den Köpfen der Mitarbeiter“. [1] In der Humankapitaltheorie der Volkswirtschaftslehre wird Humankapital unter dem Gesichtspunkt von… … Deutsch Wikipedia
Human resources — Humankapital bezeichnet in der Wirtschaftswissenschaft die „personengebundenen Wissensbestandteile in den Köpfen der Mitarbeiter“. [1] In der Humankapitaltheorie der Volkswirtschaftslehre wird Humankapital unter dem Gesichtspunkt von… … Deutsch Wikipedia
Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects … Wikipedia
Human security — is an emerging paradigm for understanding global vulnerabilities whose proponents challenge the traditional notion of national security by arguing that the proper referent for security should be the individual rather than the state. Human… … Wikipedia
