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A Study on Human Resource Accounting

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A Study on Human Resource Accounting

Reshma B | Dr. Babu V

Reshma B | Dr. Babu V "A Study on Human Resource Accounting" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1, February 2024, pp.139-141, URL: https://www.ijtsrd.com/papers/ijtsrd61328.pdf

Human Resource Accounting (HRA) is another branch of accounting. It follows the conventional idea that all consumption on human resources development is taken as a charge against the income of the period as it does not make any physical resources current view is that cost brought about on any resources as Human Assets should be promoted as it gives benefits quantifiable in financial terms. Estimation of cost and worth individuals to coordinate is a profoundly significant expense caused in enlistment, choice, recruiting, preparing and advancement of representatives the idea of HRA has been characterized by the American Accounting Affiliation as "The method involved with distinguishing and estimating information about Human Asset and correspondence this data to closely involved individuals. The investigation of this paper shows the meaning, goal, significance, and different strategies for Human Resource Accounting.

Human resource, Human resource accounting, Historical cost, Replacement cost, Opportunity cost

Volume-8 | Issue-1, February 2024
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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