Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident
Premium Balance sheet Human resources Human resource management
Objectives of HRP: • To recruit and retain the human resource of required quantity and quality. • To foresee the impact of technology on work‚ existing employees and future human resource requirements‚ meeting the needs of the programs of expansion‚ diversification and to estimate the cost of human resources. • To improve the standards‚ skills‚ knowledge‚ ability‚ discipline etc. • To assess the surplus or shortage of human resources and take measures accordingly thereby minimising the imbalance
Premium Future Supply and demand Forecasting
Auditing Human Resources as a Method to Evaluate the Efficiency of Human Resources Functions and to Control Quality Check on Human Resource Activities International Business Research Journal‚ Vol. 5‚ No. 3 PP.122-129 © Canadian Center of Science and Education Introduction Objectives of the article include: • To evaluate the efficiency of human resources at all levels in the organization through Human Resource Audit • To measure the effectiveness of human resources and to provide
Premium Human resources Human resource management
Human resource planning is the foundation of human resource management and it can be defined as the process that the human resource department continues using when hiring new employees. The main objective of HR planning ensures that they have the right number of people in the right place at the right time. HR planning is really helpful for some large companies in meeting their goals in the future with suitable employees. There are five different objectives in Human resource planning. The first
Premium Management Human resources Labour economics
Management Science and Engineering Vol.1 No.1 September 2007 THE MODE OF HUMAN RESOURCE MANAGEMENT IN DEVELOPED COUNTRIES AND IT’S ENLIGHTENMENT FOR ENTERPRISES OF CHINA Wang Dianhua1 Abstract: The human resource management expresses different characteristics in different countries‚ different professions and different enterprises. It is the breakthrough for current deep investigation in the realm of human resources management to abandon form elephant factors‚ to proceed to solve the “Black
Premium Management Human resource management Human resources
production is an active factor. Human resource Management is‚ perhaps‚ the oldest and most widely researched subject in management. Yet‚ as technologies change‚ cultural diversities occur and people’s expectations undergo fundamental shifts towards newer and newer dimensions. In this rapid revolutionary changing environment‚ human resource development‚ a part of human resource management plays an important factor in determine an organization’s success. Human Resource Development is important to any
Premium Human resource management Human resources
* HUMAN RESOURCE MANAGEMENT “A strategic and coherent approach to the management of an organization’s most valued assets”- the people working there who individually & collectively contribute to the achievement of its objectives. An organization is made up of resources Men‚ Machine‚ Money‚ Material & methods. Of these the first one is living i.e human & other three are non living i.e non-human. It’s the human resources therefore that activate other resources. Hence‚ it’s the human or people that
Premium Human resource management Human resources
Human resources is one of the most evolved departments within a business over the past century. Human resources as a department wasn’t even thought of prior to the last few decades. The idea of human capital at that time was immature where employee interests and focus wasn’t completely developed. Human resources departments were developed when businesses noticed a growing trend of increased employee sizes and tasks organization. Chief Executive Officers would either handle the human resources tasks
Premium Human resources Human resource management
Human resources is a “resource for humans” in the workplace. The HR department manages employees within the organization; there are many responsibilities in this department. HR may also act like a “middleman” between the employees and management. Human Resources handle many issues pertaining to the employees who work for the company. A manager will oversee department functions and manages employees within the department. They must be a knowledgeable human resources point of contact in this department
Premium Human resource management Employment Human resources
HUMAN RESOURCES ACTIVITIES The important human resources services common to many businesses are • EMPLOYMENT Employment is the one area most people associate with human resources management. The employment function of human resources involves all activities required to maintain an adequate number of qualified employees in the company. Employment activities include determining the need to hire employees‚ recruiting applicants‚ determining the qualifications of applicants‚ and hiring the most
Premium Human resources Employment Management