Human Resource Accounting

Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s.

Human Resource Accounting

Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.

Human Resource Accounting

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Inhalt Abbildungsverzeichnis: II 1 ...

Human Resource Accounting

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Inhalt Abbildungsverzeichnis: II 1.Einleitung 1 1.1 Problemstellung 1 1.2 Zielsetzung 2 1.3 Vorgehensweise 2 2. Systematisierung des Personalcontrollings 3 2.1. Aufgaben des Personalcontrollings 3 2.2. Ebenen des Personalcontrollings 4 2.2.1 Kosten-Controlling (Kosten/Periode) 4 2.2.2 Effizienz-Controlling (Kosten/Prozess) 4 2.2.3 Effektivitätscontrolling (Leistungen/Kosten) 5 3. Unterschied Strategisches und operatives Personalcontrolling 6 3.1. Instrumente des ergebnisorientierten Personalcontrolling 6 3.2. Instrumente des prozessorientierten Personalcontrolling 7 4. Humanvermögensrechnung im Personalcontrolling 9 4.1. Kostenbasierte Verfahren („Outlay based approach“) 10 4.2. Wertbasierte Verfahren („Inflow based approach“) 11 5. Schlussbetrachtung 13 Literaturverzeichnis III 1.Einleitung 1.1 Problemstellung Humankapital - Es scheint, als ob die Unternehmen bezogen auf ihr Finanzkapital immer mehr wachsen, bezogen auf die beschäftigten Mitarbeiter, also ihr Humankapital, immer mehr schrumpfen. Dass diese Entwicklung für die deutsche Volkswirtschaft problematisch werden kann, siehe die Diskussion über den Fachkräftemangel, leuchtet ein . In Zeiten des steigenden Kostendruck einhergehend mit dem verschärften Wettbewerb durch z.B. die Globalisierung müssen alle Unternehmensbereiche laufend auf Ihre Wirtschaftlichkeit und mögliche Verbesserungen hin überprüft werden. Insbesondere die Personalkosten sind, in Abhängigkeit von der Branche gerade in einem Hochlohnland wie Deutschland, wesentlichem Kostenfaktor und rücken dabei in den Fokus. Vorhandende Potenziale zur Steigerung der Arbeitsproduktivität sollen aufgedeckt und ausgeschöpft werden. Das kann durch die klassische Arbeit in der Personalabteilung nicht geleistet werden . Die Quantifizierung von qualitativen Größen, d.h. z.B. die monetäre Bewertung des Mitarbeiterpotentials oder der Gründe für Mitarbeiterfluktuation treffen jedoch bereits bei der Datenerhebung und darüber hinaus auf eine Reihe von Problemen . Die Zuordnung des Personalcontrollings wird kontrovers diskutiert da es als Stabsstelle der Unternehmensleitung, Teil der Controlling- oder Personalabteilung sowie als Stabstelle der Personalabteilung eingeordnet werden kann. In der letztgenannten Form ist die übergreifende Funktion gesichert und die Gefahr fehlender Akzeptanz weitgehend gebannt .

Human Resource Accounting

Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s.

Human Resource Accounting

Dostoevsky's Democracy offers a major reinterpretation of the life and work of the great Russian writer by closely reexamining the crucial transitional period between the early works of the 1840s and the important novels of the 1860s. Sentenced to death in 1849 for utopian socialist political activity, the 28-year-old Dostoevsky was subjected to a mock execution and then exiled to Siberia for a decade, including four years in a forced labor camp, where he experienced a crisis of belief. It has been influentially argued that the result of this crisis was a conversion to Russian Orthodoxy and reactionary politics. But Dostoevsky's Democracy challenges this view through a close investigation of Dostoevsky's Siberian decade and its most important work, the autobiographical novel Notes from the House of the Dead (1861). Nancy Ruttenburg argues that Dostoevsky's crisis was set off by his encounter with common Russians in the labor camp, an experience that led to an intense artistic meditation on what he would call Russian "democratism." By tracing the effects of this crisis, Dostoevsky's Democracy presents a new understanding of Dostoevsky's aesthetic and political development and his role in shaping Russian modernity itself, especially in relation to the preeminent political event of his time, peasant emancipation.

Human Resource Accounting in Public Enterprises

Study conducted at Bharat Heavy Electricals Limited, Bhopal, India.

Human Resource Accounting in Public Enterprises

Study conducted at Bharat Heavy Electricals Limited, Bhopal, India.

Human Resource Accounting

In recent years, rising cost awareness has entered public service. This is apparent both in the areas of material and human resources.

Human Resource Accounting

In recent years, rising cost awareness has entered public service. This is apparent both in the areas of material and human resources. For instance, in the German state of Hessen (Hessia), cost-output accounting and double-entry bookkeeping have been introduced. Furthermore, all German states are subject to a debt brake to cut off new borrowings up to the end of the current decade. As a consequence, the steadily increasing public tasks must be managed by a decreasing number of staff. The 'value' of public employees, however, is not recorded anywhere.Andrea Seilheimer presents various operational in- and output-oriented methods of Human Resource Accounting and illustrates their application in the civil service. She also gives an overview of the legal framework and of the requirements for an implementation of Human Resource Accounting methods in the civil service. In addition to this, she gives structural recommendations for a Human Resource Accounting system in the public service.Seilheimer takes a new perspective combining the domains Controlling and Human Resources, presents cogent and well-funded arguments for the introduction of Human Resource Accounting methods into public service - e.g. by means of SAP -, and shows new research paths for the social sciences.

Human Resource Accounting

A biography of the fifteenth-century peasant girl who led a French army to victory against the English and was burned at the stake for witchcraft.

Human Resource Accounting

A biography of the fifteenth-century peasant girl who led a French army to victory against the English and was burned at the stake for witchcraft.

Human Resource Accounting

Human Resource Accounting


Human Resource Accounting

Human Resource Accounting


Human Resource Accounting

Human Resource Accounting


Human Resource Accounting

Recoge: 1. The rationale for the emergence of HRA - 2. Terms and definitions - 3. Identification of stakeholders - 4. Conclusion:key issues, stakeholders and HRA - 5. Human resource accounting in practice, some results - 6. Case studies.

Human Resource Accounting

Recoge: 1. The rationale for the emergence of HRA - 2. Terms and definitions - 3. Identification of stakeholders - 4. Conclusion:key issues, stakeholders and HRA - 5. Human resource accounting in practice, some results - 6. Case studies.

Human Resource Accounting

Human Resource Accounting


Human Resource Accounting

Human Resource Accounting


Personnel Management

Personnel Management