【正文】 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 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。不久以后 ,制造行業(yè)也似乎察覺(jué)到了人力的重要性，并開始覺(jué)察將它的雇員作為戰(zhàn)略性資產(chǎn)。 在分析完組織中人力資源的投資模式之后現(xiàn)代人力資源成本就可以確定了。這可能是個(gè)人的價(jià)值，團(tuán)體的價(jià)值或是整個(gè)人類組織的價(jià)值。在這些方法中的有機(jī)會(huì)成本方法、標(biāo)準(zhǔn)成本法、現(xiàn)實(shí)購(gòu)買力方法 , 經(jīng)濟(jì)價(jià)值投資法，而列弗與舒瓦茲提出了一種新的模型即未來(lái)收益現(xiàn)值模型和隨機(jī)獎(jiǎng)勵(lì)評(píng)枯模型。 人力資源會(huì)計(jì)包括組織中人為功能所能消耗的尺寸。人力資源會(huì)計(jì)，也被稱為人類資產(chǎn)賬戶，涉及識(shí)別、計(jì)量、采集、跟蹤和分析人力資源的潛能，公司的合作和交流信息的有關(guān)公司利益相關(guān)者。他現(xiàn)在還在致力于和財(cái)務(wù)管理研究方法論有關(guān)的課程，并且目前任職于 BGWC 大學(xué)的研究所。 關(guān)于近代人力資源會(huì)計(jì)的起源人們正在努力去接受，它必須很明白地去認(rèn)識(shí)到，人力資源會(huì)計(jì)是一種會(huì)計(jì)確認(rèn)和計(jì)量系統(tǒng)，在過(guò)去十年間大量的文獻(xiàn)已被發(fā)表，關(guān)于為計(jì)量人力資源會(huì)計(jì)而設(shè)置的各種程序。同樣，在醫(yī)院、學(xué)術(shù)機(jī)構(gòu)、咨詢公司等，組織的總價(jià)值主要取決于員工的技能和他們所提供的服務(wù)。在以前，物理資產(chǎn)比如設(shè)備、機(jī)械、材料等是極其重要的。必須強(qiáng)調(diào)，對(duì)人的投資因素是在任何公司中最重要的投入。當(dāng)前會(huì)計(jì)系統(tǒng)是不能提供員工的能力和知識(shí)的實(shí)際價(jià)值。在全國(guó)國(guó)際會(huì)議討論并發(fā)表過(guò) 20 篇論文，并且對(duì)于在該地區(qū)的金融和人力資源管理國(guó)家期刊上也發(fā)表過(guò) 20 多篇論文。在這里就不必在說(shuō)明其人力資源的重要性了，但是在二十年前在商業(yè)組織中人力資源是常被會(huì)計(jì)師們忽視的一個(gè)重要的因素。人力資源會(huì)計(jì)是用來(lái)測(cè)量組織中所有的人員的表現(xiàn)，當(dāng)這是提供給那些利益相關(guān)者的一份報(bào)告形式的時(shí)候，這就能幫助他們把握關(guān)鍵的投資決策。其前提是，一個(gè)人將會(huì)在一段具體的時(shí)間段中，從一個(gè)單體轉(zhuǎn)移到一個(gè)群體之中。它也能幫助指導(dǎo)管理，制定關(guān)于人力資源管理的政策。 在這樣的背景下，可以鄭重的說(shuō)明人力資產(chǎn)價(jià)值的重要性，早在 20 世紀(jì) 90 年代早期就被提及的，也就是當(dāng)人力資源對(duì)于公司的服務(wù)，技術(shù)和 一些其他的知識(shí)領(lǐng)域有了大幅提高時(shí)。這是多種的方法背后的一種原因并且它被人力資源會(huì)計(jì)使用于廣泛的目的而加以強(qiáng)調(diào)，例如，作為一個(gè)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。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 organization. After analyzing the investment pattern in the human resources of an organization the current cost of human resources can be ascertained. For this purpose, current cost is defined a