外文翻譯---對于印度的人力資源會計研究-人力資源-wenkub
2023-05-19 09:57:44 本頁面
【正文】 ? skill sets and knowledge of human resources. The output that an organization generated from human resources was regarded as the value of its human resources. Human Resources accounting is used to measure the performance of all the people in the organization, and when this was made available to the stakeholders in the form of a report, it helped them to take critical investment the models stressed that human capital was considered an investment for future earnings, and not expenditure. For valuing human resources, different models have been developed. Some of them are opportunity cost Approach, standard cost approach, current purchasing power Approach, Economic value approach,Lev and Schwartz present value of future earnings Model and Flam holtz?s stochastic rewards valuation Models etc. Of these, the model suggested by Lev and Schwartz has bee popular. Under this method, the future earnings of the human resources of the organization until their retirement is aggregated and discounted at the cost of capital to arrive at the present value. About the Stochastic Rewards Model is a direct way of measuring a person?s expected conditional value and expected realizable value. It is based on the assumption that an individual generates value as he occupies and moves along organizational roles, and renders 本科畢業(yè)設(shè)計（論文）外文翻譯 24 service to the organization. It presupposes that a person will move from one state in the organization, to another, during a specified period of time. About the Economic value approach, value of an object, in economic terms, is the present value of the services that it is expected to render in future. Similarly, the economic value of human resources is the present worth of the services that they are likely to render in future. This may be the value of individuals, groups or the total human organization. The methods for calculating the economic value of individuals may be classified into moary and nonmoary methods. Human resources accounting system consists of two aspects namely: a) The investment made in human resources b) The value human resource Measurement of the investments in human resources will help to evaluate the charges in human resource investment over a period of time. The information generated by the analysis of investment in human resources has many applications for managerial purposes. The organizational human performance can be evaluated with the help of such an analysis. It also helps in guiding the management to frame policies for human resource management. The present performance result will act as input for future planning and the present planning will have its impact on future result. 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. Simi
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