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- 검색키워드
- 저자 : 허대회 (검색결과 2 건)
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허대회 全南大學校 經營大學院 1984 국내석사
The importance of human resources in enterprises has been increasing in recent years because human resources are one of the most important and fundamental assets that enterprises possess. Human resource accounting, however, has been ignored by accountants because of difficulty of its measurement and traditional concepts in accounting system. One of the basic problems that human resource accounting has is how to measure and communicate the value of this resource to the accounting information users. Under the traditional accounting system, the effects of the investment in physical and financial resources would be realized in future periods, so the allocation of costs in periods is carried out reasonably, but the investment in human resources would be recognized totally as costs in its payment periods. Because of these facts, traditional accounting can not show the true results of company operation, and can make misunderstanding of the present condition of the company, and, moreover, the misleading of decision making. Although considerable attention has been focused on this mutter, there are still some questions as to the best method to solve it. Human resource accounting is concerned with the development of theories and methods of measuring the cost and value of the employee in enterprise. According to the A.A.A. Report, human resource accounting is "the process of identifying and measuring data about human resources and communicating this information to interested parties." The R.G. Barry Corporation of Columbus, Ohio is the first company to apply a Human Resource Accounting System in its financial statements including human assets in its annual reports based on the results and recommendations of a research group of the University of Michigan. The purpose of this study is to review concepts of economic and behavioral science aspects of human resources, and historical background of its development in accounting system, and to introduce some reseaches and methods which have been studied by scholars, and to consider applying possibilities in the accounting system of Korea. From this study, some conclusions can be obtained as follows; First, though the human resource has some problems on the possibility of the ownership in the enterprises and on the definition of the right to expected future economic benefit or aggregation of service potential, characteristic of assets might be recognized. Second, although depreciation of measured human resource is, essentially, similar to that of the traditional accounting system it is difficult to determine the service period because employees can always leave their enterprises. And, according to the principle of matching cost with revenues, there are some problems about rational depreciation using the contribution provided by human being. Third, as there are limitations of the present accounting rules and regulations, we can not describe human assets in financial statements. Therefore we should study human resource accounting as 'internal management accounting system and develop it toward the financial accounting system for external interested parties. Especially, there are some problems in the application of human resource accounting to enterprises in Korea. They are listed as follows; ① It is difficult to classify functionally the human assets in our business environments. ② Measuring humans as a monetary value would cause employee agitation in Korea culture. ③ In Korean enterprises it is difficult to include all the employees in an organization in today's accounting procedure and it is also impossible to divide the scale of investment in human resources into departments. In order to apply the human resource accounting and to make it practice in the accounting system of enterprises, all managers and accountants should develop the best method for using it in the future. So the human resource accounting system can be completed through continuous development not only of accounting system itself but also of economics, mathematics,sociology,computers and adjacent science fields.
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