Mednarodno vrednotenje zaposlenih /
Human Resource Accounting tries to introduce human capabilities in the balance sheet. The latter are ceirtainly the most important part of enterprise assets, yet unlike the other basic elements of the business process they not figure in the classical balance sheet. There are several reasons for that...
Shranjeno v:
| Glavni avtor: | |
|---|---|
| Format: | Book Chapter |
| Jezik: | Slovenian |
| Teme: | |
| Sorodne knjige/članki: | Vsebovano v:
Naše gospodarstvo |
| Oznake: |
Označite
Brez oznak, prvi označite!
|
| Izvleček: | Human Resource Accounting tries to introduce human capabilities in the balance sheet. The latter are ceirtainly the most important part of enterprise assets, yet unlike the other basic elements of the business process they not figure in the classical balance sheet. There are several reasons for that. Human resource accounting apponents reproach its defenders that accounting has not so far succeeded in forming an acceptable and, contemporary, professionally indisputable model of evaluation of human resources. The article introduces us to the most important models of nonmonetary evaluation of human resources. |
|---|---|
| Fizični opis: | str. 97-104. |
| ISSN: | 0547-3101 |