인적자원회계(HRA) 도입을 위한 선결과제

• 영문명: Prerequisite for Human Resource Accounting
• 발행기관: 관광경영학회
• 저자명: 이수명(Soomyung Lee)
• 간행물 정보: 『관광경영연구』제6권 제3호, 193~215쪽, 전체 23쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2002.10.31

영문 초록

Human resource accounting is developing rapidly. The approaches and objectives of human resource accounting models are closely tailored to individual users. The focus of this paper on human resource accounting is as a general term and publication which putts a value on human capital. In spite of the broad consensus of publication of human resource accounting there are some constraints to report human resource 1) human resource is not owned by the companies 2) the value of human resource can not be estimated properly Through literature studies and case studies this paper explore possibility to produce human resource accounting information and so-called non financial statements. To grasp the value of human resource and properly produce the report of that the followings are needed; 1) developing index for human resource accounting 2) expansion of credit loan based on intangible assets 3) tax system and financial support for the company which produce human resource accounting report

목차

I. 서론

II. 인적자원의 회계적 측정에 관한 이론적 고찰

III. 인적자원회계의 일반화 모형

IV. 인적자원회계의 적용사례 연구

V. 인적자원회계 도입을 위한 선결과제 및 제언

참고 문헌

키워드

인적자원회계 인적자원측정 투입가치 산출가치 input output