HUMAN RESOURCE ACCOUNTING
The Non accounting of human resources and the change occurring therein, of an
organization may provide a poor picture of the profits and profitability of the
organization.
Likert
Objectives of the Study:
This unit aims to provide a basis for the conceptual framework of Human
Resource Accounting. An attempt is made to highlight the following aspects.
 Development of the Concept of HRA
 An Historical Score Card
 Meaning and Definition of HRA
 Importance
 Objectives of Human Resource Accounting
 Limitations of Human Resource Accounting
 HRA for managers & HR Professionals
 Investment in Human Resources
 Quality of Work Force and Organizations’ Performance
 Efficient use of Human Resource
 Enumerating the Assets
 Calculating the Market Value of Assets
 Human Capital.

From India, Coimbatore
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