Human Resource Accounting Practices in Indian Industries
Published: 2012
Author(s) Name: Mamta Ratti
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Abstract
Human resource accounting has very high
significance not only for the management, but also
for analyst and even for employees. It helps
management in better utilization, planning
management of human resources in the organization
while for analyst, Even today, when a good deal of
work has been done in this field, it is very much
unfortunate that there is not only set pattern or
generally accepted method either for valuation of
human resource or for their recording in books of
accounts or for the disclosure of information by means
of different statements. The study focuses on the
calculation of the value of human resources at
different levels of organization & to determine the
human resource efficiency quotient. Five Public
Sector Undertakings are examined in the study. The
present study based on the primary data related to
the reporting of human resources. The incorporation
of the value of HR is very expensive and not easy to
calculate the value of HR and if they calculate it,
then the value will not indicate the true position of
human resource.
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