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INTRODUCTION
1st Draft : 2011
2nd Draft: 2015
Prelude
Introduction
The area of
HR Costing &
Accounting
(HRCA)
involves
accounting
for the
companys
management
&employees
as human
capital or
assets that
provide
future
benefits
Objectives of HRA
Objectives of HRA
Benefits of HRA
Significance of HRA
Significance of HRA
Manpower planning
Appraisal of human resource development programs
Identification of training needs
Usefulness of cost reduction programs in view of their
possible impact on human relations
Studying the impact of budgetary control on
motivation and morale of employees
Facilitating allocation, conservation and reward of
human resources
When
managers go
through the
process of
HRCA
measurement
treating
human
resources as
capital
assets, they
are more
likely to make
decisions that
treat
employees as
long-term
investments
HRCA has
implication
s for both
external
financial
reporting &
internal
managerial
reporting
too
&
Analysis of
the100
largest
publicly
traded in
the United
States
revealed
dismal
state of
human
capital
reporting
(2006)
The
concept of
HRCA is
still at
infant
stage
among
human
resource
managers
in Malaysia
Conclusion
Whats Next?
Human Resources
Accounting Models
Costing Employee
Turnover
Downsizing Measuring
costs of failures
Costing Absenteeism
Costing OSH Programs