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KMID : 0615219830080010129
Journal of Kwangju Health
1983 Volume.8 No. 1 p.129 ~ p.154
A Study on Human Resource Accounting
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Abstract
This paper deals with the problem of measuring and reporting the people¢¥s value as organizational resources in business. This problem can potentially help enlarge the scope of accounting in accordance with A Statement of Basic Ascounting Theory (1966).
Upon this theory. The objective of accounting is to provide in information relevant to the decision of users. Human resource value information seems have relevance to accounting¢¥s objective because management performance results from acusal and intervening variables of human resource rather than end variables of financial resources.
So, this problem important to management, investor and accountant as well as others users.
The model presented in this paper is intended as a first step toward a developing the accounting information of human resource value in organization.
Measuring and reporting models are two type-cost value and service potential value.
Cost value model means outlay cost, replacement cost and opportunnity or marginal cost model and service potential model treats with economic value, organizational value, service state value, individual value and whole power value model.
This study conlist with following contents; introduction, objectives of this paper, the theory and historical background, approach methodology, characteristics of human resource accounting information, model of measuring human resource value and concluding.
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