Titlebook: Human Resource Accounting; Advances in Concepts Eric G. Flamholtz Book 1999Latest edition Springer Science+Business Media New York 1999 Hum

先驱

Introduction: The Development and State of the Art of Human Resource Accountingtage of development, from 1960 to 1966, was marked by interest in HRA and the derivation of basic HRA concepts from related bodies of theory. The initial impetus for the development of HRA came from a variety of sources, including the economic theory of human capital, organizational psychologists’ c

ensemble

Uses for Managers and Human Resource Professionalsficiently. This chapter examines the role of human resource accounting in the process of managing people in organizations and presents a model depicting how human resource accounting provides the information needed to acquire, develop, allocate, conserve, utilize, evaluate, and reward human resource

enhance

贪婪性

First-Generation Accounting Systems for Human Resource Costssystems of accounting for their . in human resources, while others began to account for the . of their human resources. This chapter surveys selected cases of these initial attempts to develop systems of accounting for human resource costs and examines the intended use of these systems in managing h

恸哭

Second-Generation Accounting Systems for Human Resource Costsresource cost accounting have continued A variety of profit-oriented enterprises in such industries as communications, aerospace, brokerage, computers, oil refining, and advertising, to cite just a few, began accounting for their investments in people and the replacement cost of people on an experim

正论

Determining Human Resource Value: Concepts and Theorysources. Both monetary and nonmonetary measures are needed for use in decision making involving the acquisition, development, and allocation of human resources and in monitoring and evaluating the degree to which management has effectively and efficiently utilized human resources.

FLUSH

锡箔纸

Nonmonetary Measurement Methodsasurement of human resource value. Next it presents certain concepts and techniques that may be used to measure human resource value in nonmonetary terms. Finally, the chapter discusses how these methods may be applied in measuring human resource value. Specifically, it examines how they can be used

Biofeedback

脱水

Second and Third Generation Accounting Systems for Human Resource Valuees. Low, medium, and high production categories were determined by dividing the total gross production figure for each year into thirds. Management reports on gross production per individual were used to facilitate this process. These reports also provided the information necessary to classify each