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Efficient Human Resources Department concentrates on competitive cost and expenditure for the organization and employees. It is not a part of Accounting rather part of Human Resource Management because it involves to use the optimum human resources for the organization to reach the organizational goals and objectives..
Human resource accounting on the basis of cost
This approach is based on personnel costs borne by the company,
And the costs of hiring and training and development costs and the costs of maintaining the
Human resources, and there are several methods to measure the costs of human resources such as costs
Historical and opportunity costs and replacement costs, where it can adopt any of the
These methods in the evaluation of human resources on the basis of cost.
The accounting treatment of human resources vary by primary objectives
The focus of the company to apply for accounting Moar human d and also depends on the size of the company
And the diversity of human resources in the company
Three methods of accounting treatment of human resources:
1. The first style: The creation of six accounts
- A human assets account
- To calculate the costs of obtaining human resources (recruitment costs)
- C expense of human resource development costs
- Dr. account accumulated depletion of human resources
- Its human capital account
G - Reserve Human Resources losses account
Since the costs of recruitment and development costs are taken into account assets
Human at the end of the period, and that the value of the depletion of human resources at the end of the period addressed in
Debtor to calculate the depletion of accumulated human resources side, and restrict the value of resource depletion
Human financial period within the operating expense of the period.
2. The second method: the construction of four accounts, are:
- A calculation of the costs of access to human resources
- To account for the costs of the development of human resources
- C account of human assets
- Dr. account for the depletion of accumulated human resources
And accounting treatments are similar to the first method
3. The second method: the creation of two accounts: the investment in human resources account,
And another account for the depletion of investments in human resources, as is the establishment level
Second of all accounts are taken to invest in human resources account, is
Accounts of the various costs of human resources, recruitment and costs as costs
Training, and the costs of maintaining the human resources.
The foundation of human resource accounting is to disclose the cost of human resources
Them in later periods in the balance sheet that can be used instead of what is happening it
The case in traditional accounting, as are disclosed all costs pertaining to resources
Human in the income statement as Aiardih costs.