| id: | 26261 |
|---|---|
| Title: | Human resource accounting in the system of value-based business management |
| Authors: | Pokynchereda V.V., Gudzenko N.M., Nastenko M.M. |
| Keywords: | management, accounting, human resources, human assets, rights to use human assets |
| Date of publication: | 2021-01-15 10:28:47 |
| Last changes: | 2021-01-15 10:28:47 |
| Year of publication: | 2017 |
| Summary: | Modern economic conditions are characterized by dynamism and complexity, increased competitive confrontation at product markets, rapid changes of the marketenvironment that leads to intensification of the search for advanced approaches to human resource management. Employees, their qualifications and experience are one of the most important factors, without which any prospects of economic growth are neutralized. The purpose of this paper is to substantiate the essence of human resources as a category of accounting, which is a prerequisite for formation of theoretical and methodological basis of their representation in the context of value-based business management implementation policy. The article substantiates the essence of human resources as the total number of employees at the company, who are carriers of human assets accumulated in themselves and inseparable themselves, such as physical abilities, education, experience and professional knowledge that, in conjunction with using the elements of accounting method, creates the basis for presentation of human assets as the company’s right to use them as a part of intangible assets. Implementation of suggested approach to understand accounting nature of human resources, based on recognition of company’s right to use human assets carried by employees, creates a prerequisite for displaying information about them in the system of accounts and reports of the company that meets the needs of value-based management. |
| URI: | http://ir.vtei.edu.ua/card.php?id=26261 |
| Publication type: | Стаття Scopus |
| Publication: | Investment management and financial innovations. 2017. Vol. 14, Iss. 2. P. 386-393 |
| In the collections: | Публікація у Scopus/ Публікації в наукометричних базах даних/ Видання інших установ/ |
| Published by: | Адміністратор |
| File : 26261.pdf Size : 426149 byte Format : Adobe PDF Access : For all | |
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