human resource accounting的意思|示意

Human resource accounting refers to the measurement and assessment of the value of employee resources within a company. It is also known as \"human capital accounting\" or \"people accounting\". It includes both financial and non-financial methods for measuring and valuing the economic value of a company's employees.

Human resource accounting involves assessing and determining the economic value of employee-related assets, such as skills and knowledge, that are not explicitly identified on a company's balance sheet. It is important for a company to have an accurate understanding of the human capital that it possesses. This understanding can provide insight into the potential profit of a business and its ability to compete in the marketplace.

Examples of human resource accounting include calculating employee salary costs, tracking employee turnover, estimating the value of training and development investments, assessing the value of an employee's intellectual property, and measuring the value of an employee's network of contacts.

Human resource accounting can help a company to make better decisions regarding investing in its human capital. Companies that make use of human resource accounting are better able to assess and measure their human capital investments, identify any potential areas of improvement, and develop strategies to increase the value of their workforce.

Human resource accounting is not just limited to private companies. Governments also use human resource accounting to assess and evaluate the value of their workforce. This information can help governments to better plan their budgets and allocate resources in order to optimize human capital investments.

In conclusion, human resource accounting is an important and useful tool that can help companies and governments measure and evaluate their human capital investments. By accurately assessing the value of their employees, companies and governments can make better decisions about how to use their resources and maximize their potential profits.