Human Resource Accounting

Human Resource Accounting PDF

Author: Jens V. Frederiksen

Publisher: Development of Vocational Training

Published: 1998

Total Pages: 66

ISBN-13:

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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 PDF

Author: Eric G. Flamholtz

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 393

ISBN-13: 1461563992

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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 Management and Accounting

Human Resource Management and Accounting PDF

Author: Parmatam Parkash Arya

Publisher:

Published: 1999

Total Pages: 468

ISBN-13:

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Contributed articles presented at the National Seminar on Human Capital and its Accounting, organized by University Business School, Panjab University on March 28, 1998.

Human Capital

Human Capital PDF

Author: Sally Coleman Selden

Publisher: CQ Press

Published: 2008-07-21

Total Pages: 295

ISBN-13: 1483370968

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With the shift from "human resources" to "human capital management" (HCM), public agencies are striving to strategically manage their workforces. Sally Selden’s groundbreaking book moves far beyond describing best practices and offers the context in which innovative practices have been implemented. She details how agencies are creating performance-aligned workforces by adopting systems and policies that are driven by their strategic missions. This book covers core topics of personnel courses—including hiring, training, retention, performance, and recognition—but also includes integrated coverage on measuring success through assessment. Further helping readers grasp how HCM works, the book uses original data from the Government Performance Project and incorporates many comparative examples across a wide range of states, plus federal and municipal agencies. Unlike anything else available, Human Capital fills a critical gap for both students and public personnel professionals.

The ROI of Human Capital

The ROI of Human Capital PDF

Author: Jac FITZ-ENZ

Publisher: AMACOM Div American Mgmt Assn

Published: 2009-02-23

Total Pages: 338

ISBN-13: 0814413358

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The lifeblood of any business enterprise is its people. Yet it wasn’t until the publication of the groundbreaking book The ROI of Human Capital that there was a reliable way to quantify the contributions of people to corporate profit. Completely updated with new metrics, the book shows executives and HR professionals how to gauge human costs and productivity at three critical levels: organizational (contributions to corporate goals) • functional (impact on process improvement) • human resources management (value added by five basic HR department activities) The second edition contains new material on topics including corporate outsourcing, developments in behavioral science, and advances in trending and forecasting that have dramatically changed the way organizations measure the bottom line effect of employee performance. Utterly up-to-date, this is the go-to resource for organizations performing the essential task of measuring the value of their people.

The Human Resource Crisis in the Public Sector

The Human Resource Crisis in the Public Sector PDF

Author: Larry Lane

Publisher: Praeger

Published: 1990-08-13

Total Pages: 256

ISBN-13:

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This volume focuses on what many see as an iminent crisis in the public sector, and particularly in the federal government-the possibility that, due to the realities of workforce demographics, poor leadership, lack of competitiveness in the labor market, and demotivating worker conditions, the public service will not maintain its capacity to manage programs, execute laws, and effectively deliver services for the American people. Larry Lane and James Wolf examine the significant human resource problems now confronting federal agencies, addressing these issues from a demographic, organizational, political, and cultural perspective. Arguing that the revitalization of the public service demands an effective, responsible, energetic, and committed workforce, they recommend concrete solutions and strategies aimed at stabilizing the current situation and contributing to a stronger and more effective public service over the long term. Following an introductory statement of major issues, Lane and Wolf explore the crucial roles of the public service in a democratic system of governance and assess the factors that now put the system at risk. They then introduce four conceptual lenses that can be used as an analytical tool to understand the problems of the public service and to develop solutions for assuring the supply, preparedness, productivity, and dedication of government employees. The authors first look at employment flow-the problem of maintaining workforce cadres over time. They examine problems of attraction and retention, inadequacies in system personnel policies, and the necessity for workforce planning. Turning to a discussion of competence in the workforce, the authors examine systemic blocks to the development of competence and offer strategies for addressing the competence issue. The next two chapters treat the concepts of energy and commitment, exploring ways to foster an organizational culture that encourages productivity, continuous improvement, and a long-term commitment to public service. The final chapter presents a detailed set of proposals, options, and initiatives for rebuilding the public service. Administrators, policy-makers, personnel officers, and students of public administration will find this work a significant contribution toward understanding and resolving the public sector's intensifying human resource problems.

Human Resource Management in the Public Sector

Human Resource Management in the Public Sector PDF

Author: John Daly

Publisher: Routledge

Published: 2015-01-28

Total Pages: 299

ISBN-13: 1317468430

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This affordable text covers the management of both human resource systems and employees in local government settings. It focuses on the significant changes facing local governments, especially the growing demand for increased Work-Life balance as an integral component of human resource management.

Human Resource Accounting

Human Resource Accounting PDF

Author: Edwin H. Caplan

Publisher:

Published: 1974

Total Pages: 176

ISBN-13:

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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.