دانلود رایگان مقاله انگلیسی حسابداری سرمایه انسانی در سیستم بر پایه ی ارزش مدیریت کسب و کار - 2017

Abstract

Modern economic conditions are characterized by dynamism and complexity, increased competitive confrontation at product markets, rapid changes of the market environment 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 from 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.

CONCLUSION

Under the conditions of post-industrial society, special relevance is given to the issues of theoretical and practical nature, resulting from the existing uncoordinated positions of scientists concerning the place and role of the human factor in business entity operation. In order to solve this problem, the author has reasonably interpretated the concept of human resources, as the total number of employees who, possessing human assets, such as physical abilities, education, experience and professional knowledge, are able to ensure the production process. The suggested approach to understand the essence of human resources made it possible to identify the rights to use human assets the carries of which they are by the accounting items which creates prerequisites for the development of accounting method components for their presentation in business reporting as part of intangible assets. The implementation of these suggestions contributes to increase of high-quality information support for human resources management under conditions of knowledge economy development and meets the needs of value-based business management, which aims to maximize the company value.