The accounting of human resources in the context of changing environment

被引：0
|
作者：
Victoria, Firescu
机构：
来源：
Changes in Social and Business Environment | 2006年
关键词：
human capital; intellectual capital; accounting treatment; employees' benefits; replacement cost; updating;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The accountancy of human resources is an accounting model which aims at including the human capital in the process of evaluating both the performance and the company's patrimony. The human capital is one of the main components of the company which creates value, but unlike a normal capital it can not be controlled and evaluated exactly in monetary terms. We are aware of the cost of the human capital and its profit, but we do not know what it contains. It is still a difficult matter to evaluate the intellectual capacity of a company.
引用
收藏
页码：41 / 44
页数：4
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