人力資源外文翻譯---對(duì)印度人力資源會(huì)計(jì)的研究-人力資源(已修改)
2025-02-04 06:59 本頁(yè)面
【正文】 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 anization depends mainly on the skills of its employees and the services they render. Hence, the success of these anizations is contingent on the quality of their Human Resource its knowledge, skills, petence, motivation and understanding of the anizational culture. In knowledge –driven economies therefore, it is imperative that the humans be recognized as an integral part of the total worth of an anization. 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 anizational 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 anization 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. 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 tells management what changes are occurring over time to the human resources of the business. HRA also involves accounting for investment in people and their replacement costs, and also the economic value of people in an anization,”say , the director of strategic developmentintercontinental operations, of india39。s human resource accounting leaders. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a pany, as each year the cost on human resource development and rec
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