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The classic concept of accountability for human resources: The first concept: accounting and human resources are the "wages accounting dealing with various counts of workers' dues by working to determine the components of the fare or worker's salary this definition, the definition of human resource accounting from the perspective of the wage or salary focuses definition of a derivative of the function of public accounting.The second concept: adds a definition for the first definition, which is based on the wage or salary various training and training expenses as defined intellectual capital accounting as "accounting, which means in addition to monitoring and follow-up salaries or wages and various configuration expenses and training, and thus are intellectual capital evaluation on the basis of Group to pay dues in addition to training and training expenses, "and I've been criticized for former definitions because they focus on the material value of the individual without side intangible such as performance care.
Second: The modern concept of accountability for human resources: Concept first: Among modern definitions we find a definition focuses on the intellectual capital evaluation in addition to the salary and expenses of the composition, and on the side of performance where he sees the Accounting HR mission is to "measure the physical and moral value of human resource within the organization by identifying the impact of performance and efficiency, and cost-effective supplier human on the cost-effectiveness of the institution. " The second concept: you know the American Accounting Association (AAA) as "the process of identifying and measuring human resources, supply and administrative units concerned with information."
Third concept: the "measuring and reporting on the human dynamics in the organization, a process that assess the state of human resources in the enterprise and measuring the change in this case, over time, it is also the process of providing information about individuals and groups of the business to decision makers both inside or outside the establishment. Accounting importance of human resources: The Human Resource Accounting contribute to achieving efficient use of manpower available through the following:1 / measure the value of human resources for the project using an appropriate subject for the practical application of scientific methods.2 / measurement of the cost of preparing and processing of human resources such as recruitment and training costs3 / measure the cost of the use of human resources of salaries and wages and so on.4 / measuring productive efficiency of human origins.5 / measure the profitability of the use of human assets.6 / measuring the rate of return on human investment.
Human capital is defined as "competitive asset in the process of development and creative based on innovation, which is leading the key to survival in a changing work environmentHuman resources are considered in the concept of economists source of income and can be measured by measuring the current value of goods and services as a result of the anticipated use of the facility and its interaction with other sources of income.Accounting problems of human origins: Once the decision was made to show the human value of the assets within the published financial statements, accountant faces five key problems must be based solve, these problems are as follows:1 / What are the costs to be capitalized as an asset?2 / How can this cost exhaustion?3 / What are the circumstances which gave rise to the exclusion or write off these assets?
4 / How can display this data in the published financial statements?5 / How can avoid the possibility of the administration's use of accounting for human resources as a means to manipulate the number of net profit? First: the capitalization of the cost of human resources: The main criterion for distinguishing between the origin and expense is expected of alimony in the future of services, cost is should be treated as an expense in the period in which the benefits are realized, and then if the cost benefits related to or benefit several years, it should be treated as an asset. For example, in1970 released the annual report Company "Electronic System Data System" company's balance sheet containing a special item for the cost of training systems engineers within the training program for the company, has it that this item because it was originally expected to provide services to the facility in future financial periods.
Second: the depletion of human resources:When what has human assets capitalized and originally regarded as the problem comes from the measurement of the ratio of the original, which will consume during the accounting period, the value of, and for tangible assets such as machinery and equipment, this process is called for intentional destruction Depreciation, As for the intangible assets, which are called asset-moral, this process is known as exhaustion Amortization, and this label used in accounting for human resources.The main objective of human depletion of assets is the interview what consumes the services that asset returns, which were obtained from it, and this process in the traditional accounting called "Interview revenue expenditures" (the principle of the interview) and for human origins, the meaning is the original value of exhaustion during the forecast period for the services of this origin, which should be assessed.
Some human assets have tied the survival of the person in the established service, while the other may be for services equivalent to the duration of the individual in a particular job at the facility, and a third equivalent to the duration of the technology presents great sense if issued a new technology they do not know the value as an asset Bushra completely exhausted. For example, the cost of training an engineer to work in quality control may become worthless if you go to work marketing management.
