دانلود رایگان پاورپوینت حسابداری منابع انسانی (انگلیسی)

Human Resource Accounting And Inventory
HUMAN RESOURCE ACCOUNTING
Need for HRA
Methods of HRA:-
Need for HRA
Replacement cost method:-
Capitalization of salary method:-
Economic valuation method:-
Return on efforts employed method:-
Adjusted discounted future wages method:-
Reward valuation method:-
Standard Cost Method :-
Currant Purchasing Power Method :-
Human Resource Inventory
Management Inventory Card
Management Manpower Replacement Chart

Capitalization of salary method
The advocates of this method Baruch Lev and Aba Schwartz have used the concept of human resources in terms of economic value in this model. According to them the salaries payable to employees during their stay with the organization may be used as a replacement for the value of human resources, in view of the close co-relation between employees’ compensation and their value to the organization. Thus the value of human resources is the present value of future earnings of homogeneous group of employees.