人力資源外文翻譯---對印度人力資源會計(jì)的研究-人力資源(編輯修改稿)
2025-02-24 06:59 本頁面
【文章內(nèi)容簡介】 ension of cost incurred by the anization for all the personnel function. Hence the issue is to be addressed is how to measure the economic value of the people to the anization and various cost based measures to be taken for human resources. The two main ponents of Human Resources Accounting were investment related to employees and the value generated by them. Investment in human capital included all costs incurred in increasing and upgrading the employees? skill sets and knowledge of human resources. The output that an anization 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 anization, 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 anization 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 anizational roles, and renders service to the anization. It presupposes that a person will move from one state in the anization, 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 anization. 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 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 investment patterns usually include the following matters 1) Expenditure on advertisement for recruitment 2) Cost of selection 3) Training cost
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