Presenting an integrated comprehensive model for accounting system of human resources
Subject Areas : Futurologyجواد Jassbi 1 , هاشم Nikoumaram 2
1 - ندارد
2 - نویسنده مسئول یا طرف مکاتبه
Keywords: human resources accounting, human resources investment, asstets, Job, employees, added value,
Abstract :
Every organization by nature aims at realizing a mission and its objectives. the objectivesof an organization merely indicate what should be done, what is important in this regard of the elements inside and outside the organization. Among the internal factors. human resources has always been regarded as one of the most important ones. Capabilities, skills, abilities, knowlegge, etc,are all indices that affect the performance of man power and as a result,affect the function of an organization.So, the higher the quality of the man power, and the more ligically-relatedthe functions and organizational interactions to the optimal use of man power are formed, the better the performance of man power will be.Nowadays,organizations benefiting from qualified man power mention this privilege as one of their strategic advantages in the world of competition.Therefore the value of man power to a large extent determines the success or failure of organization.But the point that how man power can be valued,and how the values pertaining to this important factor should basically be detrmined, has been the major concern of many thinkers in management sciences.In this regad various methods- especially after 1960s-have been presented: most of them recommend valuation of man power via the accounting system of the human resources.The model presented in this article attempts to identify a combination of significant factors influencing the processof valuation of human resources, and offer the result in the form of an operational model.Accordingly, a model will be presented that delineates the factors affecting the process of valuation of man power as a balance sheet for man power. To realize this,all factors embracing job,employee,and the interaction between them will be taken into accont through considering the environmental , and organizational indices, and then, the value of human resources of the organization will be calculated via operational solutions .In the conceptual model presented in this research , an all - out recognition of internal and external factors,as will as the functions and activitiesof organization , as input data, is required, To implement the model,various requirements at all organizational levels must be determind,and the components and processes influencing the implementation of the model must be identified.
