Human Resource Accounting – A Conceptual Analysis
| Vol-2 | Issue-11 | November 2017 | Published Online: 27 November 2017 PDF ( 161 KB ) | ||
| Author(s) | ||
Dr. R. Shenbagavalli
1;
S. Senthil kumar
2
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1Assistant Professor, Department of Management, GSS Jain College for Women, Chennai (India) 2Assistant Professor, Department of Business Administration, Asan Memorial College of Arts and Science, Chennai (India) |
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| Abstract | ||
Management of any concern continuously strives hard for obtaining maximum efficiency. In order to measure the effectiveness of any firm the normal method is to examine financial statements. These statements include balance sheets in which physical assets such as cash accounts receivables, inventory and plant are recorded. These statements normally do not mention the productive capacity of the workers or goodwill of the company. |
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| Keywords | ||
| Human accounting, HRA Process, Physical assets | ||
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