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| Author: | Hamel, W. |
| Title: | Personal als Investition? |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:12, p. 1079-1087 |
| Index terms: | PERSONNEL MANAGEMENT HUMAN RESOURCE ACCOUNTING |
| Language: | ger |
| Abstract: | At the decisions of personnel-management it is not sufficiently recognized that a total view is needed, i.e. the cost and earning impacts for the whole time where the decision has its influence. There are different causes for the insufficient view on the problems. It is first of all important to draw the right consequences for the personnel decision behaviour. A calculation of personnel management gives information about the result efficiency of the decisions of personnel management. This information represents the base for real decisions which, relying on specific human performance have to lean not only on economic but on human and social criteria as well. |
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