عنوان فارسی مقاله: | مسئله حسابداری منابع انسانی و یک راه حل ممکن |
| عنوان انگلیسی مقاله: |
Problem with Human Resource Accounting and A Possible Solution |
چکیده
1. مقدمه
2. مفهوم حسابداری منابع انسانی (HRA)
3. چرا موافق و طرفدار حسابداری منابع انسانی هستیم؟
4. استدلال برعلیه حسابداری منابع انسانی
5. روشهای حسابداری منابع انسانی
1) مدل هزینه های اکتساب و خرید
محدودیت های مدل هزینه اکتساب و خرید
2) شیوه هزینه های تعویض
محدودیت های شیوه هزینه های تعویض و جایگزینی
3) ارزش فعلی سودهای آتی
محدودیت ها
4) ارزش برای سازمان
محدودیت ها
5) مدل هزینه ها
محدودیت های مدل پیشنهادی
6. چرا سخت و دشوار
7. یک راه حل ممکن
8. پیاده سازی و توصیه ها
کلمات کلیدی :
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