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  • 标题:HUMAN RESOURCES ACCOUNTING – ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE
  • 本地全文:下载
  • 作者:Vatasoiu Cristian Ionel ; Cornescu Alina ; Motoniu Ioan Dumitru
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2010
  • 卷号:XIX
  • 期号:02
  • 页码:925-925–931
  • 出版社:University of Oradea
  • 摘要:Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise – the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.
  • 关键词:Human Resources Accounting, human capital, knowledge, intangible assets, Lev & Schwartz model
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