An overview of Human Resource Accounting

Authors

  • K. Kanaka Raju Andhra University, Tadepalligudem

DOI:

https://doi.org/10.33516/maj.v49i12.49-55p

Abstract

Human Resource Accounting where the best manpower inventory can be framed is the best possible way to select the right person for the right job. Till today the amount of expenses incurred on human resources of an organization has been treated as revenue expenditure (period cost), but practically, there is a timing difference between expenditure incurred and benefit derived regarding recruitment costs, induction and training costs, salary compensation for retained talent.

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Published

2014-12-01

How to Cite

Kanaka Raju, K. (2014). An overview of Human Resource Accounting. The Management Accountant Journal, 49(12), 49–55. https://doi.org/10.33516/maj.v49i12.49-55p

Issue

Volume 49, Issue 12, December 2014

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

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