search query: @indexterm Human resource accounting / total: 100
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| Author: | Milost, F. |
| Title: | The consequences of the integration of the human resources value into the accounting statements |
| Journal: | Nase gospodarstvo
1995 : VOL. 41:5-6, p. 554-559 |
| Index terms: | HUMAN RESOURCE ACCOUNTING BALANCE SHEETS FINANCIAL STATEMENTS |
| Language: | slv |
| Abstract: | Human resource may perhaps be the most significant element of the business process.However, their value is not directly included into the accounting statements.The value of human resources can be ascertainable only indirectly within the framework of the company's business value surplus.This contribution is concerned with the impact of the direct integration of the human resources value into the accounting statements on the balance sheet, the profit and loss account, and on the company,s financial results. |
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