International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064

Downloads: 119 | Views: 181

Research Paper | Management | India | Volume 4 Issue 12, December 2015

?Employees on the Balance Sheet? Revenue Based Model in Human Resource Accounting?An Empirical Study

Uma Hattikal [2] | Dr Prakash M [3]

Abstract: Human Resource is the most valuable asset to any organisation. Unlike other assets people are the only greatest potential liability. Organisations are comprised of three types of major assets that are necessary for an organisations ability to produce goods and services namely, Financial Assets, Physical Assets and Intangible assets. Intangible assets include intellectual capital (product patents, Product designs, and process technology), goodwill and Human Capital, Which is most valuable intangible asset. Human capital is not just the people working in an organization. Its broad combination of their experience, attitudes, abilities, culture education, knowledge which contributes for the success of the organization.

Keywords: Human Capital, Physical Assets, Human Resource Accounting HRA

Edition: Volume 4 Issue 12, December 2015,

Pages: 1199 - 1203

How to Download this Article?

Type Your Valid Email Address below to Receive the Article PDF Link

Verification Code will appear in 2 Seconds ... Wait