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Human resource accounting is the process of identifying and reporting investments made in the human resources of an organization that are presently unaccounted for in the conventional accounting practices. It is an extension of standard accounting principles. Measuring the value of human resources can assist organizations in accurately documenting their assets. ==Objectives== # To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing, and maintaining human resources in order to achieve cost effective organizational objectives. # To monitor effectively the use of human resources by the management. # To have an analysis of the Human Asset, i.e. whether such assets are conserved, depleted, or appreciated. # To aid in the development of management principles and proper decision making for the future, by classifying financial consequences of various practices. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「human resource accounting」の詳細全文を読む スポンサード リンク
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