NAME: PRASHANT RAJU GAIKWAD

DIVISION: A
ROLL NO: 14
STANDARD: M.COM[PART1] [SEM2]
SUBJECT:FINACIAL ANALYSIC AND
CONTROAL
TOPIC : HUMAN RESOURCES ACCOUNTING
 MEANING OF HUMAN RESOURCES
ACCOUNTING:
. Human resource accounting is a important
assets for every organisation. The success or
failure of any organisation depends upon skill
and performance of its employees.
. Cost of human resource: it is in team of
hiring, recruitment, selection, training, and
development of employees.
 DEFINITION OF
HRA :
“Human resources accounting is a process
of identifying and measuring data about
human resources and communicating this
information to interested parties”.
-American
Accounting society
 Objective of
INTRENAL HRA EXTRNAL
OBJECTIVE OBJECTIVE
. To Improve Human
Resource Management . To Provide HR Capacity
. To Finding information to the
Depreciation or
Appreciation Among
. To Create
Investors

. HR
To Effective Utilization
Goodwill In The
Market
of manpower
. To Attract Best
.
To Find Out Total Investment In HR Employees
 METHOD OF HRA
COST BASED VALUE BASE
METHODS
. Historical Cost . Present Value of Future
METHOD

Approach . Net Benefit Model

Earning Model

. Replacemen . Aggregate Average

t Cost Payment Model
. Approach
Opportunity . Input/output Control
Cost Method Method
 ADVANTAGES OF HRA :
. Information for Manpower Planning
. Utilization of Human Resources
. Increasing Morale And
Motivation
 LIMITATION OF HRA:

NOT EASY TO VALUE HUMAN

ASSETS

NO EVIDENCE

Employees And Unions May Not Like

The Idea
 CONCLUSION

Human resource accounting

provides information about the
value of human assets, which helps
the management to take a
decisions regarding the human
resources
THANK YOU