پارس پروژه پرتال خدمات دانشگاهی
| مقالات مرتبط با این موضوع |
کد محصول: H341
سال نشر: ۲۰۱۷
نام ناشر (پایگاه داده): journalcra
نام مجله:International Journal of Current Research
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۵ صفحه PDF
تعداد صفحه ی ترجمه فارسی: ۱۶ صفحه WORD
قیمت فایل ترجمه شده: ۱۸۰۰۰ تومان
عنوان فارسی:
مقاله ترجمه شده حسابداری ۲۰۱۷ : روش های حسابداری منابع انسانی در شرکت Infosys TECHNOLOGIES LTD
عنوان انگلیسی:
Human Resources Accounting practices In Infosys Technologies LTD
چکیده فارسی:
در سازمان کارمند یکی از مهمترین دارایی ها برای دستیابی به اهداف سازمانی است، و برای محقق شدن این اهداف به اطلاعات کافی از هزینه، ارزش و عملکرد منابع انسانی نیاز است. این اطلاعات بر اساس مدیریت موثر مؤلفه های انسانی در هر سازمان است. با توجه به ارائه اطلاعات قابل توجهی در مورد مدیریت مؤثر منابع انسانی، شاخه ای جدید و تخصصی از حسابداری توسعه یافته است و به عنوان حسابداری منابع انسانی (HRA) شناخته می شود. حسابداری منابع انسانی؛ نوعی حسابداری است که شامل شناسایی، اندازه گیری، طبقه بندی، خلاصه سازی اطلاعات مربوط به منابع انسانی و گزارش این اطلاعات به سرمایه گذاران است تا در رابطه با منابع انسانی یک سازمان بتوانند به طور مؤثر تصمیم گیری کنند. در این مقاله تلاش شده است حسابداری منابع انسانی توضیح داده شده و ارزیابی شود، که برای این منظور شرکت اینفوسیس انتخاب شده است.
مقدمه
امروزه منابع انسانی مهم ترین دارایی هر شرکت است و نقش مهمی را در سازماندهی فرآیند تولید ایجاد می کند. یک سازمان دارای منابع فیزیکی و مالی است. هر سازمانی که منابع انسانی دارد باید کل هزینه های مربوط به منابع انسانی را بداند و همچنین اطلاعات بیشتری مانند تأثیر منابع انسانی بر درآمد، سود خالص، بازده سرمایه گذاری و غیره را نیز داشته باشد. برای دستیابی به این اهداف نیازی به ایجاد سوابق مناسبی از منابع انسانی و اطلاعات صحیح مربوط به منابع انسانی است
Abstract
in the organization employee is one of the most important asset for the achieving organizational objective there is arise need of proper information about the cost, value and performance of their human resources. This information is the basis of effective management of human elements in any organization. With a view to provide significant information about effective human resource management, a new and specialized branch of accounting has been developed and it is known as human resource accounting (HRA). Human Resources Accounting is an accounting of identifying, measuring, classifying, summarizing and reporting the data about human resources to the investors for effective decision-making regarding the human resources of an organization. In this paper attempt has been made to explain and evaluate the Human Resources Accounting (HRA) practices of Infosys technology limited (ITL).
Introduction
In present Human resources is most important asset of an organization. Human resources are playing key role in an organization for process of production. An organization having physical and financial resources .Each and every organization having human resources in this case every organization must know the total cost incurred towards that human resources and also further information like impact of human resources on income, net profit, revenue etc. For this purpose there is need arise to maintain proper records of human rescores and fair information regarding to human resources. Because of all this records organization can know about the use of their human resources and in case of lake of proper records organization May not effective use of human resources and it may be unable to achieve objective. Financial statements are the main source of information about the performance and position of the resources held by an organization.
Traditional accounting system provides this information about the physical and financial resources only and not about the human resources of an organization, which may resulted into the unfair presentation of financial statements. This serious limitation of traditional accounting system was noticed in the 1950 by behavioral scientists, economists and various scholars in the area of accountancy. And efforts of these scholars has introduce new branch of accounting known as Human resource accounting (HRA). Human Resource Accounting (HRA) has been defined by the Committee on Human Resource Accounting of the American Accounting Association as “the process of identifying and measuring data about human resources and communicating this information to interested parties” In the words of Eric G. Flamholtz, “Human Resource Accounting involves measuring the cost incurred by business firms and other organizations to recruit, select, hire, train and develop human assets. It also involves measuring the economic value of people to organizations.
estimate the money value of human beings was made around 1691 by Sir William Petty considered labour the “father of wealth” and thus felt that labour must b estimate of national wealth. Accordingly, this first attempt at human asset valuation estimated the value of the stock of human capital by capitalizing the wage bill in perpetuity at the market interest rate; the wage bill being determine deducting property income from national income. Schultz, who received Nobel Prize for his work, published a paper “Investment in Human capital” in 1961.He stated that “From a Macro Economic view point, the services which are provided by people can potentially constitute a form of capital. In the year 1962, William Paton opined that “In a business enterprise well-organized and loyal personnel may be a much more important asset than a stock of merchandise. However, origin of human resource accou Resins Likert who was the first person to use the term ‘human asset’ in the late 1950s. This term was replaced by the term human resources by the scholars.