haku: @indexterm human resource accounting / yhteensä: 100
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| Tekijä: | Milost, F. |
| Otsikko: | Historical development of economic thought about human resource accounting |
| Lehti: | Organizacija
1995 : VOL. 28:8, p. 463-468 |
| Asiasana: | HUMAN RESOURCE ACCOUNTING ECONOMIC THEORY HISTORY OF ECONOMIC THOUGHT |
| Kieli: | slv |
| Tiivistelmä: | Human resource is the most important part of each company's assets, however it is not presented as an asset in the classic balance sheet. As the result of this approach traditional accounting treats as cost also consumption of the element of business process, which, from the accounting point of view, has no worth. Human resource accounting deals with the employees (human resources) as the company's assets, what means that it gives human abilities a worth. The article presents historical development of economic thought about human resource accounting. |
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