search query: @indexterm Human resource accounting / total: 100
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| Author: | Heinrich, D. |
| Title: | Personalbilanzen. Verfahren zur Bewertung von Humanvermogen (Human resource balances. A method of evaluating human capital) |
| Journal: | Betriebswirt
1991 : VOL. 32:4, p. 7-10 |
| Index terms: | HUMAN RESOURCE ACCOUNTING |
| Language: | ger |
| Abstract: | A cost-benefit analysis framework for the evaluation of a person's human capital is developed. Both positive and negative success factors are involved such as : wages and salaries, costs of training, failures made, career-consciousness, readiness to deputize etc. A concrete formula is given how to aggregate all these informations. |
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