Author: Eric G. Flamholtz
Publisher: Springer Science & Business Media
ISBN: 1461563992
Category : Business & Economics
Languages : en
Pages : 393
Book Description
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
Human Resource Accounting
Author: Eric G. Flamholtz
Publisher: Springer Science & Business Media
ISBN: 1461563992
Category : Business & Economics
Languages : en
Pages : 393
Book Description
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
Publisher: Springer Science & Business Media
ISBN: 1461563992
Category : Business & Economics
Languages : en
Pages : 393
Book Description
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
Accounting Applied to Human Resource Management
Author: Mohit Kumar Kolay
Publisher: Allied Publishers
ISBN: 9788177647891
Category :
Languages : en
Pages : 294
Book Description
Publisher: Allied Publishers
ISBN: 9788177647891
Category :
Languages : en
Pages : 294
Book Description
Human Resource Costing and Accounting
Author: Jan-Erik Gröjer
Publisher:
ISBN: 9789175225111
Category : Human capital
Languages : en
Pages : 114
Book Description
Publisher:
ISBN: 9789175225111
Category : Human capital
Languages : en
Pages : 114
Book Description
Costing Human Resources
Author: Wayne F. Cascio
Publisher: PWS Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
Book Description
Publisher: PWS Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
Book Description
Human Resource Accounting
Author: Eric Flamholtz
Publisher: Jossey-Bass
ISBN:
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s. Sentenced to death in 1849 for utopian socialist political activity, the 28-year-old Dostoevsky was subjected to a mock execution and then exiled to Siberia for a decade, including four years in a forced labor camp, where he experienced a crisis of belief. It has been influentially argued that the result of this crisis was a conversion to Russian Orthodoxy and reactionary politics. But Dostoevsky's Democracy challenges this view through a close investigation of Dostoevsky's Siberian decade and its most important work, the autobiographical novel Notes from the House of the Dead (1861). Nancy Ruttenburg argues that Dostoevsky's crisis was set off by his encounter with common Russians in the labor camp, an experience that led to an intense artistic meditation on what he would call Russian "democratism." By tracing the effects of this crisis, Dostoevsky's Democracy presents a new understanding of Dostoevsky's aesthetic and political development and his role in shaping Russian modernity itself, especially in relation to the preeminent political event of his time, peasant emancipation.
Publisher: Jossey-Bass
ISBN:
Category : Business & Economics
Languages : en
Pages : 414
Book Description
Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s. Sentenced to death in 1849 for utopian socialist political activity, the 28-year-old Dostoevsky was subjected to a mock execution and then exiled to Siberia for a decade, including four years in a forced labor camp, where he experienced a crisis of belief. It has been influentially argued that the result of this crisis was a conversion to Russian Orthodoxy and reactionary politics. But Dostoevsky's Democracy challenges this view through a close investigation of Dostoevsky's Siberian decade and its most important work, the autobiographical novel Notes from the House of the Dead (1861). Nancy Ruttenburg argues that Dostoevsky's crisis was set off by his encounter with common Russians in the labor camp, an experience that led to an intense artistic meditation on what he would call Russian "democratism." By tracing the effects of this crisis, Dostoevsky's Democracy presents a new understanding of Dostoevsky's aesthetic and political development and his role in shaping Russian modernity itself, especially in relation to the preeminent political event of his time, peasant emancipation.
"HUMAN RESOURCE ACCOUNTING AND AUDITING"
Author: NISAMUDHEEN. T
Publisher: Lulu.com
ISBN: 1365402576
Category : Education
Languages : en
Pages : 182
Book Description
This unit aims to provide a basis for the conceptual framework of Human Capital Management. An attempt is made to highlight the following aspects.
Publisher: Lulu.com
ISBN: 1365402576
Category : Education
Languages : en
Pages : 182
Book Description
This unit aims to provide a basis for the conceptual framework of Human Capital Management. An attempt is made to highlight the following aspects.
Human Resource Accounting
Author: Gary E. Blau
Publisher: Scarsdale, N.Y. : Work in America Institute
ISBN:
Category : Human capital
Languages : en
Pages : 66
Book Description
Annotated bibliography and literature survey of publications relating to human resources accounting in the USA - focuses on the definition and the measurement of human resource value and cost accounting, and covers applications, implementation and managerial uses of human resource accounting systems. Diagrams.
Publisher: Scarsdale, N.Y. : Work in America Institute
ISBN:
Category : Human capital
Languages : en
Pages : 66
Book Description
Annotated bibliography and literature survey of publications relating to human resources accounting in the USA - focuses on the definition and the measurement of human resource value and cost accounting, and covers applications, implementation and managerial uses of human resource accounting systems. Diagrams.
Human Resource Accounting in Public Enterprises
Author: R. K. Patra
Publisher:
ISBN:
Category : Human capital
Languages : en
Pages : 256
Book Description
Study conducted at Bharat Heavy Electricals Limited, Bhopal, India.
Publisher:
ISBN:
Category : Human capital
Languages : en
Pages : 256
Book Description
Study conducted at Bharat Heavy Electricals Limited, Bhopal, India.
Commentary
Author: Jan-Erik Grojer
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Human Resource Controlling
Author: Johannes Lenhard
Publisher: GRIN Verlag
ISBN: 3640534131
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Seminar paper from the year 2009 in the subject Business economics - Personnel and Organisation, grade: 1.3, Zeppelin University Friedrichshafen, language: English, abstract: Intangible Asstes and especially human resources are crucial for the present and future success of a company. Many studies have found out the importance of human resources as a strategic resource following the argumentation of Prahalad and Hamelt and their resource based view. The need for a HR management system is therefore perceivable. Different approaches have been made including Human Resource Accounting and a Human Resource Balanced Scorecard. These attempts, however, are either not meaningful for the practical use or not holistic in terms of money and strategy. After discussing the problems of the various approaches, I tried to combine different means towards an adaption of the Human Resource Balanced Scorecard developed by Becker et al..
Publisher: GRIN Verlag
ISBN: 3640534131
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Seminar paper from the year 2009 in the subject Business economics - Personnel and Organisation, grade: 1.3, Zeppelin University Friedrichshafen, language: English, abstract: Intangible Asstes and especially human resources are crucial for the present and future success of a company. Many studies have found out the importance of human resources as a strategic resource following the argumentation of Prahalad and Hamelt and their resource based view. The need for a HR management system is therefore perceivable. Different approaches have been made including Human Resource Accounting and a Human Resource Balanced Scorecard. These attempts, however, are either not meaningful for the practical use or not holistic in terms of money and strategy. After discussing the problems of the various approaches, I tried to combine different means towards an adaption of the Human Resource Balanced Scorecard developed by Becker et al..