外文翻譯---對于印度的人力資源會計研究-人力資源-文庫吧
2025-04-17 09:57 本頁面
【正文】 就被提及的，也就是當(dāng)人力資源對于公司的服務(wù)，技術(shù)和一些 其他的知識領(lǐng)域有了大幅提高時。在這些領(lǐng)域的企業(yè)，無形資產(chǎn)，特別對是人力資源，為股東價值的提高提供了重要的貢獻(xiàn)。而它成功的關(guān)鍵因素是在任何公司中的勞動力的知識技能所體現(xiàn)的。不久以后 ,制造行業(yè)也似乎察覺到了人力的重要性，并開始覺察將它的雇員作為戰(zhàn)略性資產(chǎn)。例如，如果兩個制造公司，有相似的資本和用類似技術(shù) ,然后只有他們的員工是最主要的不同因素。由于以上所提及的發(fā)展 ,企業(yè)需要重視人力資產(chǎn)除了傳統(tǒng)的越來越有經(jīng)驗的有形資產(chǎn)會計之外，還要重視無形資產(chǎn)的發(fā)展。 從上面的討論，有人覺得，人力資源會計提供了關(guān)于人力資產(chǎn)的定量信 息，能夠幫助人力最高管理層作出決定以充足企業(yè)的人力資源。并且人力資源會計可以被看作是一種技術(shù)性的哲學(xué)問題。這是多種的方法背后的一種原因并且它被人力資源會計使用于廣泛的目的而加以強(qiáng)調(diào)，例如，作為一個為內(nèi)部和 /或外部使用的信息工具 (員工、客戶、投資者 ,等等 )，并且作為人力資源管理的一種決策工具。因此，可以認(rèn)為，人力資源是不可缺少的，只有發(fā)展好人力資源會計才能使企業(yè)在現(xiàn)代行業(yè)競爭中得到更好的發(fā)展。 本科畢業(yè)設(shè)計（論文）外文翻譯 21 原文： For India39。s human resource accounting research Tom Albright, India social science journals, The past few decades have witnessed a global transition from manufacturing to service based economies. The fundamental difference between the two lies in the very nature of their assets. In the former, the physical assets like plant, machinery, material etc. are of utmost importance. In contrast, in the latter, knowledge and attitudes of the employees assume greater significance. For instance, in the case of an IT firm, the value of its physical assets is negligible when pared with the value of the knowledge and skills of its personnel. Similarly, in hospitals, academic institutions, consulting firms etc., the total worth of the organization depends mainly on the skills of its employees and the services they render. Hence, the success of these organizations is contingent on the quality of their Human Resource its knowledge, skills, petence, motivation and understanding of the organizational culture. In knowledge –driven economies therefore, it is imperative that the humans be recognized as an integral part of the total worth of an organization. However, in order to estimate and project the worth of the human capital, it is necessary that some method of quantifying the worth of the knowledge, motivation, skills, and contribution of the human element as well as that of the organizational processes, like recruitment, selection, training etc, which are used to build and support these human aspects, is developed. Success of corporate undertakings purely depends upon the quality of human resources. It is accentuated that。 Human element is the most important input in any corporate enterprise. The investments directed to raise knowledge。 skills and aptitudes of the work force of the organization are the investments in human resource. In this context, it is worth while to examine and human resource accounting practices in corporate sector in India. Human resource accounting is of recent origin and is struggling for is clearly said that, Human resources accounting is an accounting measurement system and a large body of literature has been published in the last decade setting for the various procedures for measurement. At the same time the theory and underlying concepts of accounting measurement have received sizeable attention from academics and a substantial body of literature has developed. The conventional accountings of human resources are not recognized as physical or financial assets. 本科畢業(yè)設(shè)計（論文）外文翻譯 22 What is needed is measurement of abilities of all employees in a pany, at every level, to produce value from their knowledge and capability. “Human Resource Accounting (HRA) is basically an information system that te
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