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Some human resource accounting on the theoretical issues

Doubt. But from the perspective of accounting, human resources cost accounting is the significance of the enterprise is not clear,[link widoczny dla zalogowanych], it is to the enterprise's future economic benefits but also great uncertainty. From the principle of stability considerations, the acquisition of human resources,[link widoczny dla zalogowanych], development and weight expenditure, as a one-time cost of treatment seems more appropriate. More realistic, from the tax point of view, human resources cost treatment of assets, equivalent to the benefits of these expenses tax deductible (at least the time value) automatically be abandoned. As can be seen from the above analysis, human resources cost accounting may not be cost - effective. Third, whether the value of human resource accounting in measuring the value of human resources human resources were used to value personal values and group approach to the problem of measuring human value. Personal value of human resources measurement method: First, the capital of future salary method. This method is the basis for future salary income as the measure is relatively easy, but the future pay packages, employees are required to estimate the actual useful life, but also neglected to mobilize workers, promotions, resignations and other factors and therefore may overestimate or underestimate value of human resources, affecting their accuracy. Second,[link widoczny dla zalogowanych], the internal bid law. This method is the market competition mechanism into the human resource configuration, can achieve the best allocation of scarce human resources, but ignores the value of the general staff, if the employees do not participate in the auction,[link widoczny dla zalogowanych], we can not reflect its value. Third, random reward method. That workers in the future periods in which the state is uncertain and may increase, removal, retirement, death, workers state is a random process, by calculating the expected value of the individual, to discount the value of human resources. This method can be compared with agnosticism. Human resources group value measurement methods. First goodwill method. Enterprise value of human resources can be more than normal profits in the industry to estimate the capitalization of earnings. The specific measurement model is: the company's excess profits over the past several years as a This method only considered the normal level over the industry who value 48 * Resources and reasoning here, do not get excess returns of the companies have no or negative value of human resources. Obviously, this method lacks theoretical basis. Second, the economic value of the method. That the value of human resources in its ability to provide future benefits. It is the company's future earnings discounted each period, then the total investment in human resources in accordance with the proportion of future earnings in the enterprise investment in human resources part of the gains as the value of human resources. This approach ignores the dynamic of human creativity. Regardless of how the rationality of these methods, a primary question is: Can human resources to quantify the value of evaluation? We know the importance of human resources is reflected in the intellectual output of the workers, called the knowledge capital of Western (intellectualcapita1). Intellectual capital is a dynamic rather than fixed capital of capital, is equipped with innovative ways of thinking of workers as well as the ability to solve future problems enterprises, they are usually hidden form. Knowledge is the basis for future intellectual output, but that does not mean that knowledge capital for enterprises can ensure the future economic benefits are more determined, because the minds of knowledge workers contact, combination, grafting and even the formation of knowledge products , have a great randomness. If the value of human resources can be an independent evaluation, then it should be an objective, relatively stable existence. In the real world, knowledge capital and people often confuse the two knowledge products. They see only the knowledge of the commercial price of products, have apparently equates the value of workers themselves, completely without regard to price may be more affected by other factors. When people talked about 2,400 billion U.S. dollars worth of Bill Gates, they often think they are talking about the value of Bill Gates, not the volatile stock price of Microsoft Corporation. From the business point of view, since the measure of new knowledge to explore the market potential of products, companies often feel at a loss, you can believe that exists in the minds of workers in the new ideas and new concepts, almost impossible to evaluate enterprises, enterprises difficult to measure with the value of these knowledge workers. In summary, human resources accounting theory remains to be improved. That, if the human resource accounting theory can not answer these questions, then it will always only be the traditional theory of financial accounting or management accounting theory simply copy or transplantation, hard to believe how much it will bring social and economic benefits, full implementation of the reality of human resource accounting would not exist.
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