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Application of manpower resource fiscal and research 2
From;    Author:Stand originally

6, "Manpower resource invests profit and loss " account. The profit and loss that company of this account business accounting invests what produce to manpower resource.
Of course, the limitation of manpower resource cost also is apparent. Above all, begin an import accountant of manpower resource cost, just manage fiscal to expand simply; Amendatory mode also is programs of pair of original accountant business accounting only is improved, the manpower resource value that reflects according to place of manpower resource accountant namely, production charge just includes in will traditional accountant, the development of concerned manpower resource such as overhead expenses obtains fee, grant by certain means classify as a way of changes value of asset of metric humanness force originally, have no a breakthrough. Next, the ability that accountant of cost of manpower resource history does not have pair of people and produce offer value to undertake metric, that is to say, the manpower resource assets on account face does not represent creation of manpower resource place or the value that can create. Also cannot reflect the real economy value that gives manpower resource thereby. Finally, more important is, what fail to make clear the droit of manpower resource as a result of manpower resource cost is attributive, is the pay sth used to one's own advantage that gets on expenditure in manpower resource only melt into a sole asset, consequently also cannot from the immanent initiative that follows this getting on to move worker.
(2) accountant of manpower resource value
Manpower resource value is accumulate the can bring economic profit potential labor capacity that is contained within human body, the person is OK in the process that uses capacity of this kind of labor innovation gives new value. The person is immanent the value of labor ability can figure only, judge and cannot accurate and metric, but it creates the explicit value that give is quantifiable however. To manpower resource value metric and OK it is metric foundation with creating the value that give in the past, manpower resource accountant is the value that has to manpower resource itself undertakes metric with the report. The manpower resource value that it can reflect can be the value that manpower resource created in the past already, also can be the value that manpower resource can create in the future
Value. Manpower resource accountant basically is not the metric foundation that regards manpower resource as value with throwing value to be worth in order to produce offer a price however. This makes of pair of manpower resource value metric cannot absolutely correct, and can use computative method only. Current, common metric method has economic value standard, business praise pay of evaluation technique, pay is folded now law, sale price standard, random pay value standard. Because fiscal of manpower resource value is metric,not be a foundation with real cost, its metric method has be contrary to at traditional accounting principle, this makes accountant of manpower resource value was not mixed with financial accounting be in harmony up to now in the west, is to regard administrative fiscal as force of humanness of a branch only resource management provides accountant information.
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