外文翻譯---對(duì)于印度的人力資源會(huì)計(jì)研究-人力資源(參考版)
2025-05-17 09:57本頁面
【正文】 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 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 本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 25 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 employment in firms in service, technology and other knowledgebased sectors. In the firms in these sectors, the intangible assets, especially human resources, contributed significantly to the building of shareholder value. The critical success factor for any knowledgebased pany was its highly skilled and intellectual after, the manufacturing industry also seemed to realize the importance of people and started perceiving its employees as strategic assets. For instance, if two manufacturing panies had similar capital and used similar technology, then it was only their employees who were the major differentiating factor. Due to the above development, the need for valuing human assets besides traditional accounting of tangible assets was increasingly experienced,but it must take the intangible asset of development. From the above discussions, it is felt that, Human resource accounting provides quantitative information about the value of human asset, which helps the top management to take decisions regarding the adequacy of human resources. The accounting of human resources can be seen as just as much a question of philosophy as of technique. This is one of the reasons behind the variety of approaches and is further underlined by the broad range of purposes for which accounting human resources can be used, . as an information tool for internal and/or external use (employees, customers, investors, etc.), and as a decisionmaking tool for human resource management. Hence, It is Concluded that, the Human Resources are an indispensable， only developing human resource accounting to make enterprise in modern industry petition gets better development. 。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 recruitment increases. is a Post graduate in merce and Management. He received his doctoral degree from Alagappa University in 1997. He currently
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