Volume : II, Issue : III, December - 2012

A Survey of Managerial Uses of Human Resource Accounting

Rakholiya Nisha Rasikbhai, Dr. Prashant Makwana

Abstract :

Human resources are truly the most valuable resources a firm can possess because effective utilization of physical and financial resources depends upon quality of human resources. Effective Human Resource Management is important as people produce profit whereas machines and capital merely enhance the profit making capability. Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties. Basically HRA is an information system that tells management what changes over time are occurring to the human resources of the organization. The present paper summarizes the result of the survey conducted to know the perception of managers regarding utility of human resource accounting in their different managerial decisions.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Rakholiya Nisha Rasikbhai, Dr. Prashant Makwana A Survey of Managerial Uses of Human Resource Accounting Indian Journal of Applied Research, Vol.II, Issue.III December 2012


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