| id: | 26266 |
|---|---|
| Title: | Investments in human capital. Accouting aspect |
| Authors: | Pravdyuk N.L., Pokynchereda V.V. |
| Keywords: | human capital, nature and structure of investment, accounting system |
| Date of publication: | 2021-01-15 10:31:30 |
| Last changes: | 2021-01-15 10:31:30 |
| Year of publication: | 2013 |
| Summary: | Basic scientific approaches to determining the nature and structure of investments in human capital of the enterprise employees are considered. Current state of accounting recording of investments in human resources at the domestic nterprises is analyzed. It has been found that one of the reasons that adversely affects the scale of investments in human capital of the enterprise is a current accounting system, which due to its traditionalism does not allow to treat human resources as an object of investments. Economic feasibility of recording in the enterprise accounting system of investments in the human capital through the integration of the cost and investment approaches is proved. The necessity to change existing principles of accounting policy regarding investments in human capital caused by the growing information needs of internal users has been established. |
| URI: | http://ir.vtei.edu.ua/card.php?id=26266 |
| Publication type: | Стаття у закордонних наукових виданнях |
| Publication: | Zarządzanie finansami i rachunkowość. 2013. № 1 (2). P. 71-81 |
| In the collections: | Статті/ Видання інших установ/ |
| Published by: | Адміністратор |
| File : 26266.pdf Size : 186873 byte Format : Adobe PDF Access : For all | |
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