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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-展示頁

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【正文】 f 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。 skills and aptitudes of the work force of the anization are the investments in human resource. In this context, it is worth while to examine and human resource accounting practices in corporate sector in India. Human resource accounting is of recent origin and is struggling for is clearly said that, Human resources accounting is an accounting measurement system and a large body of literature has been published in the last decade setting for the various procedures for measurement. At the same time the theory and underlying concepts of accounting measurement have received sizeable attention from academics and a substantial body of literature has developed. The conventional accountings of human resources are not recognized as physical or financial assets. What is needed is measurement of abilities of all employees in a pany, at every level, to produce value from their knowledge and capability. “Human Resource Accounting (HRA) is basically an information system that tells management what changes are occurring over time to the human resources of the business. HRA also involves accounting for investment in people and their replacement costs, and also the economic value of people in an anization,”say , the director of strategic developmentintercontinental operations, of india39。 College, Chennai for eight years. He was with the industry for a short term at Salzar Electronics Pvt. Ltd, Coimbatore. He has about 20 years of teaching experience and having research experience of 15 years. His interests are in Accounting and finance, Capital Market, Quantitative Methods. He underwent the Faculty Development Programme at Indian Institute of Management Ahmedabad during 202101. He has presented 20 papers in national and international conferences and has published twenty papers in the areas of Finance and Human resource Management in National Journals. Coauthored a book titled, ?Investors Protection, published by Raj Publications, New Delhi He has delivered lectures in contemporary finance topics at Pondicherry University. He has supervised a number of research projects in the area of corporate finance and Human Resource Management. In India the development of human resources accountancy plays play a very important Human Resources Accounting was introduced way back in the 1980s, it started gaining popularity in India after it was adopted and popularized by NLC. Human Resources accounting, also known as Human Asset Ac
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