An Analysis of Human Resource accounting practices in Cement Corporation of India

Sanghani Amisha R.

Volume : VI, Issue : III, March - 2016

An Analysis of Human Resource accounting practices in Cement Corporation of India

Sanghani Amisha R.

Abstract :

Human resource is the most important asset of any organization. Human resource accounting helps management take important decisions related to human resource management which helps to improve overall efficiency. Present study is conducted with a view to know human resource accounting practices in Cement Corporation of India. To study HRA practices followed by CCI, five years data is gathered from annual reports of the company. The researcher found very great degree of disclosure of HRA information including total no of employees, professional profile of employees, age wise distribution of employees, category wise distribution of employees, average age, category wise value of human resource, model used for valuation, Social balance sheet including human assets etc.