人力资源会计我们能利用它吗外文翻译Word文档格式.docx
- 文档编号:4482950
- 上传时间:2023-05-03
- 格式:DOCX
- 页数:12
- 大小:24.59KB
人力资源会计我们能利用它吗外文翻译Word文档格式.docx
《人力资源会计我们能利用它吗外文翻译Word文档格式.docx》由会员分享,可在线阅读,更多相关《人力资源会计我们能利用它吗外文翻译Word文档格式.docx(12页珍藏版)》请在冰点文库上搜索。
sgreatestasset.However,theemployees'
valueisrarelyreportedonthebalancesheet.Humanresourceaccounting(HRA)isanattempttosolvethisproblem.
AuniquebenefitforthehumanresourcedevelopmentprofessionalisfoundinHRA.Abyproductofhumanresourceaccountingisthatithastheeffectof"
legitimizing"
:
educationanddevelopmentprogramstomanagement.However,therearesomebasictheoreticalissuesthatmustbeexaminedbeforeonecandecidetoadvocatetheuseofHRA.
WhatIsHumanResourceAccounting
Humanresourceaccounting,asdefinedbytheAmericanAccountingAssociation,isa"
processofidentifyingandmeasuringdataabouthumanresourcesandcommunicatingthisinformationtoin-terestedparties"
(Caplan,et.al.,p.2).whoaretheinterestedparties?
Therearetwobasicgroupsthatcouldusethiskindofinformation一investorsandmanagers.Humanresourceaccountingcouldprovidemoreadequateinformationtoinvestorsaboutthepresentstateoftheorganization.Rhode,Lawler,andSundem(1976)statethatithasbeendemonstratedthatinvestorshavechangedtheirdecisionsaboutinvestmentswhenhumanresourcesinformationisknown.However,theysetforththeideathatitisstillquestionableastowhetherthisinformationenabledinvestorstomakebetterinvestmentdecisions.
ManagersarethesecondmajorgroupthatcouldpotentiallyuseHRA.TheinformationprovidedthroughHRAwouldgivemanagersmoreaccurateinformationaboutthecostofpersonnelpoliciesaswellasprovidefeedbackconcerningtheirownparticularmanagementstyles.
Hilton(1979)andRhodeet.al.bothadvocatethatmanagersarecurrentlynotevaluatedintheareaofmanaginghumanresources.Therefore,theycanignoretheconsequencesoftheirdecisionsfromthehumanresourcesstandpointifthereisgreaterfinancialrewardinfavoringthephysicalassetsorfinancialassetsthatarealsoundertheircontrol,andforwhichtheyarecurrentlyheldaccountable.Thus,HRAdirectstheattentionofmanagerstothehumanresourcesoftheirdepartment.Italsoprovidesusefulinformationto"
measure,evaluateandimprove"
theconditionofthehumanorganization(Caplan,et.al.,p.7).
Dahl(1979,p.44)proposesthatthecentralideaofHRAisthat"
humanresourcesconstituteaninvestmentforafirm,ratherthananexpense;
thatis,employeecostsshouldbecapitalizedratherthanexpensed."
Nadler(1979,p.265)takesthisideaonestepfurtherinassertingthattrainingisindeedanexpense,buteducationanddevelopmentcostsareinvestments.Acharacteristicofaninvestmentisthatsomeriskisinvolved.Thehighertherisk,thegreatertherateofreturn.Yes,apersonmayleavethefirm,buthe/shemayalsostayatamuchgreatervaluetothecompany.
WhatAretheBasicProblems?
Thefirst,andforemost,taskfortheadvocatesofHRAistodemonstrateausefulnessoftheinformationprovidedbyHRA.Later,thisusefulnessmustbemeasuredagainstthecostinvolvedindevelopinganadequate,equitablesystem.
Ifthedefinitionofanassetis"
thefutureeconomicbenefits,therightsofwhichareownedorcontrolledbyafirm"
(JohnsonandGentry,1974,p.2),onemustquestionwhetherhumanresourcesare,infact,assets.IntheUnitedStatestoday,itisillegalforacompanyorapersonto"
own"
anotherhumanbeing.Peoplemayleavetheirplaceofemploymentatanypointintime.Howcanafirmbeviewedas"
owningorcontrolling"
itspeople一aprerequisitefordefininganasset?
Hermasonarguesthatthereisaprecedentfoundinaccountingpracticeswhichindicatesthatitislogicaltoconsiderhumanresourcesasanasset.Theissue,definedbyHermason,isnotthelegalrightsinvolvedbutratherafirm'
s"
Operationalrighttoreceivebenefits"
.
IfoneacceptsHermason'
sviews,thenonemustconfronttheissueofmeasurement.Howdoesonegoaboutplacingavalueonanindividual'
shead?
Howdoesoneplaceadollarvalueoncommitmenttotheemployer,orone'
sabilitytoworkasateam?
Thesubjectivityinvolvedposesamajorproblemtohumanresourceaccounting.
Onemustanswerthequestionsofwhatisreasonableandwhatisuseful.Tsay(1977)pointsoutthatdifferentmethodsofHRAshouldbeapplieddependinguponwhowillbeusingtheinformationandforwhatpurposethatpersonwillbeusingtheinformation.Thehistoricalcostmethodcouldbeusedtogiveexternalpeople(investors)moreinformationaboutthecurrentvalueofthecompany'
shumanresources.Iftheinformationistobeusedinternallybymanagers,Tsayproposesthathumanresourcesshouldbeaccountedforbythemethodmostappropriatetotheproblemwhichisbeingsolved."
Whatevervalua-tionbasisisacceptableforconventionalassetscanalsobeusedforhumanresources,andtheadvantagesanddisadvantagesofthatparticularvaluationbasiswillapplywithequalforcetobothclassesofassets"
(Caplan,p.4).
MethodsofHumanResourceAccounting
TherearetwobasicmethodsofHRAsetforthintheliterature.Theyarethe"
`historicalcosttheory"
andthe"
replacementcosttheory."
Thehistoricalcostmethodseemstobethefavoredmethodatthepresenttimefortworeasons:
a)Asamethod,itismostsimilartoconventionalaccountingpractices,andb)TheBarryCorporation,oneofthefirstcompaniestouseHRA,usedthismethodinitswork..HiltonlaterusedthismethodinhisresearchinaninternalauditdepartmentofalargeinsurancecompanyinBritishColumbia.
Thebasictheorybehindthehis-toricalcostmethodisthathumanresourcesvaluecanbedeterminedbyaccumulatingthecostoftheinvestment(Caplanet.al.,Rhodeet.al.,andHilton).Measurementproblemsinthismethodaretwofold,Onemustdecidewhattoincludeinthehistoricalcostrecords,andonemustdecidewhichcostsaretobecapitalizedandwhicharetobeexpensed.(IfoneacceptsNadler'
sideaofexpensingtrainingcostsandcapitalizingeducationanddevelopmentcosts,aswellashisdefinitionoftraining,educationanddevelopment,thesecondproblemisalleviated.)
Thegreatestdangerofthistheoryisthatthemanagerandtheinvestor(aswellastheemployee)mayviewthisvalueasameasureofthepotential"
usefulness"
ofanemployee.Thisisnotwhatthehistoricalcostvaluerepresents.Itissimplyavaluationofpastcosts.Unfortunately,thepotentialusefulnessofthehistoricalcostmethodissomewhatrestrainedbythefactthatpastcostsarenotnecessarilyusefulinmakingdecisionsrelatingtothepresentorthefuture(Caplan,et.al.,p.I27).
Thevalueofthehistoricalmethodisthattherateofreturnoninvestmentsaridturnovercostscanbedetermined.Inadditiontothis,aformalframeworkforhumanresourcesplanningandforrecognizingtheimportanceofhumanresourcesdevelopmentisdefined(Rhode,et.al.).
Additionallimitationsofthehistoricalcostmethodinclude:
a)Peoplecanlearnthingsthatwillbeusefulintheirjobsoutsideoftheirjobs,andtheseex-perienceswillnotbeaccountedfor.
b)Individualswhoexperiencetrainingprogramsmaydemonstratedifferingdegreesoftheabilityofimplementingthetraining.
c)Individualsmaydevelopapatentorprocessthatisworthfarmorethantheirhistoricalcost.
d)Anemployeemayreturnfromtrainingunabletofunctiononthejobatall.
ThereplacementcostmethodisanothermethodofHRA.Flamholtzsuggestedthattherearethreeareasinvolvedinreplacementcasts.Theyare:
a)thecostofacquiringnewpeopleforexistingpositions,b)thecostoftrainingtheserecruitstotheappropriatelevelofperformance,andc)thecostofmovingexistingpositionholderstonewpositionsoroutoftheorganization.
Oneoftheadvantagesofthistheoryisthatitisbasedonrelativelysolid,factualinformation-recruitingcostsandtrainingcosts.TheComptrolleroftheCurrency(U.S.government)currentlyusesaversionofthereplacementcostmethodJamesWingrove,DirectorofPersonnelDevelopment,citesthreeadditionaladvantagesofthismethod.Hestatesthatthissystem"
facilitotesprogramscheduling,allowspeopletousewhattheylearnshortlyonthejob,andpeopleknowwhattoexpectwithregardtocurriculum."
Limitationsofthistheoryarerelatedtothe"
solid"
dataitisbasedupon.Recruitingandtrainingcostsareusedtomeasurehumanresourcevalue,butitdoesnottakeintoaccountcommitmenttothefirm,ortheabilitytoworkasateam.Italsodoesnottakeintoaccountthatsomepeoplearepaidfarmorethantheyareworthandsomearepaidfarlessthantheyareworth.Wingrovepointsoutanotherdisadvantage.Hesaysthat"
somepeoplewerelearninginformationthattheydidnotneedtoknow.Thisproblemhasbeenminimizedbynarrowingtherequiredcoursesandbroadeningtheoptionalprogramsinspecializedareas"
Whilethehistoricalcostmethodandthereplacementcostmethodruncloselyparalleltogenerallyacceptedaccountingprinciples,greatervalueisexpectedintheoriesthatwillaltertheseprinciplestoincludehumanresourcesasanessentialassetofacompany.ForHRAtodeveloptoitspotential,itmustaccountforqualitiessuchascommitment,morale,andtheabilitytoworkasateam,whicharequalitiesuniquetohumanbeings.
HazardsofHumanResourceAccounting
TherearethreeareasthatposehazardstotheuseofHRAasapositivedecision-makingtool.Theseareasinvolve:
a)themanagers,b)theemployees,andc)theprocessitself.ManagersmayuseHRAasameansofmanipulatingtheemployee.He/shemaydecreasethehumanresourcevalueofanemployeeasaformofpunish
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 人力资源 会计 我们 利用 外文 翻译