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PPT : Introduction of human resource accounting (HRM)
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What is human resource accounting?
* To record, report and analysis human resource related figures through accounting system
* The result can be use for decision making purpose
What is the value of human?
* Human is priceless.
* Human capital can be counted.
o How do you calculate the value of an employee in the company?
+ Minimum value = The present value of her(his) salary in the future, by considering the possibility of early absence.
Why human resource accounting?
* Human capital becomes the most important asset in the corporation to extract value
* Present accounting system ignores the importance of human resource value
* Managers lack information about the effectiveness and efficiency of human resource investment
Human capital becomes the most important asset in the corporation
* More service(human intelligence) oriented company than before
o Higher Tobin’s Q(Price/Equity)
o Higher Return on Assets(ROE)
* The importance of capital shifts from financial capital to intellectual capital
* Intellectual capital including
o human capital,
o organizational capital
+ Relation capital(outside)
+ Customer capital(outside)
+ Process capital(inside)
+ Learning and development capital(inside)
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