Номер части:
Журнал
ISSN: 2411-6467 (Print)
ISSN: 2413-9335 (Online)
Статьи, опубликованные в журнале, представляется читателям на условиях свободной лицензии CC BY-ND

СИСТЕМА HRA – НОВЫЙ ВЗГЛЯД НА УЧЕТ И ОТРАЖЕНИЯ АКТИВОВ НА ПРЕДПРИЯТИЯХ КЫРГЫЗСКОЙ РЕСПУБЛИКИ (14-18)



Науки и перечень статей вошедших в журнал:
DOI: 10.31618/ESU.2413-9335.2019.1.69.471
Дата публикации статьи в журнале: 2020/01/11
Название журнала: Евразийский Союз Ученых — публикация научных статей в ежемесячном научном журнале, Выпуск: 69, Том: 1, Страницы в выпуске: 14-18
Автор: Ермекбаев А.З.
, Международная академия управления, права, финансов и бизнеса (МАУПФиБ), Бишкек
Автор: Ким С.А.
, Международная академия управления, права, финансов и бизнеса (МАУПФиБ), Бишкек
Анотация: Современное управление человеческими ресурсами изменило общее перспективы того, как рабочая сила должна рассматриваться. Масштабные изменения в психике работодателя: от коммунистического подхода правительства к инновационному, ориентированный на сотрудников подход. HRA включает учет расходов, связанных с работой человека. Такая стоимость должна рассматриваться как инвестиция в трудовые ресурсы, следует рассматривать как актив, а не как расход или обязательство
Ключевые слова: Человеческие ресурсы, учет,анализ и аудит человеческого капитала,активы,справедливая стоимость,
Данные для цитирования: Ермекбаев А.З. Ким С.А. . СИСТЕМА HRA – НОВЫЙ ВЗГЛЯД НА УЧЕТ И ОТРАЖЕНИЯ АКТИВОВ НА ПРЕДПРИЯТИЯХ КЫРГЫЗСКОЙ РЕСПУБЛИКИ (14-18) // Евразийский Союз Ученых — публикация научных статей в ежемесячном научном журнале. Экономические науки. 2020/01/11; 69(1):14-18. 10.31618/ESU.2413-9335.2019.1.69.471

Список литературы: 1. Flamholtz E.G. Human Resource Accounting / E.G.Flamholtz. − N.Y.: Jossey-Bass Publ., 1985. – 45 p. 2. Jaggi B.L. The valuation of human resources in a firm. Chartered Accountant (India), 1974.-p.467-470. 3. Jauch, R. and Skigen, M. Is human resource accounting really practical? Management review, 1974, p. 63, 40-42.


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