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(文件)
【正文】 agerial purposes. The anizational 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. 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。s human resource investment patterns usually include the following matters 1) Expenditure on advertisement for recruitment 2) Cost of selection 3) Training cost 4) On the job training cost 5) Subsistence allowance 6) Contribution to provident Fund 7) Educational tour expenses 8) Medical expenses 9) Exgratia payments 10) Employee?s Welfare Fund All these items influence directly or indirectly the human resources and the productivity of the anization. After analyzing the investment pattern in the human resources of an anization the current cost of human resources can be ascertained. For this purpose, current cost is defined as the cost incurred with which derives benefit of current nature. These are the costs, which have little bearing on future cost. Thus, the expenses incurred for the maintenance of human resources are termed as current costs. Current cost consists of salary and wages, Dearness allowance, overtime wages, bonus, house rent allowance, special pay and personal pay. Amidst this background, it is significant to mention that the importance and value of human assets were recognized in the early 1990s when there was a major increase in
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