haku: @indexterm HUMAN RESOURCE ACCOUNTING / yhteensä: 100
viite: 17 / 100
Tekijä:Milost, F.
Otsikko:The consequences of the integration of the human resources value into the accounting statements
Lehti:Nase gospodarstvo
1995 : VOL. 41:5-6, p. 554-559
Asiasana:HUMAN RESOURCE ACCOUNTING
BALANCE SHEETS
FINANCIAL STATEMENTS
Kieli:slv
Tiivistelmä: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.
SCIMA tietueen numero: 142495
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