人的資源의 會計的 測定에 관한 硏究 = (A) study on Accounting measurement of Human Resources

다국어 초록 (Multilingual Abstract)

Human resources accounting attempts to measure the value of investment about the enterprise and the change of human resources.
This means that it increases the effect of business management by using it , effectively and transmitting the information about it to a user through the monetary measurement of human resources.
Therefore, the purpose of human resources accounting is to develop the effective business management and design the accounting system which unifies the human, material and financial resources to improve decision-making system.
This paper deals with the problems of measuring the value of people at the same level of traditional accounting system.
Measurements of human resources value are anticipated to be useful in the following information needs for : ① manpower acquisition, development and allowcation, ② its change in value and present state, ③ evaluation the effectiveness of management's maintenance and utilization of human assets.
Measurement methods suggested by advocates of human resources accounting last two decades are systematized on the basic of exchange input value and output value in trade maket.
Human resources accounting is one of the undeveloped field in our country or other contries except America.
Thus, in order to introduce and enforce the system of human resources accounting we will prepare the foundation about it systematically as the following ;
The first : There is needed a long-tern investigation for the introduction of the system of human resources accounting.
The second : A manger must recognize the importance about human resources and each one of employees as a member have to understand that the will to work has great influence on the management record.
The third : We must always develop the way of using the information about human resources accounting in enforcing the human resources accounting and be able to use it in decision-making whether it is the monetary information or not.
The fourth :We must equip a unified system in an enter prises in order to control the human resources.

목차 (Table of Contents)

• 목차
• ABSTRACT = 3
• Ⅰ. 序論 = 4
• 1. 硏究의 目的 = 4
• 2. 硏究의 方法과 範圍 = 6
• Ⅱ. 人的資源의 本質 = 6
• 1. 人的資源의 槪念 = 6
• 2. 人的資源의 資産性 = 9
• 3. 人的資源의 資産化와 費用化 = 12
• Ⅲ. 人的資源測定의 有用性 = 14
• 1. 意思決定會計的 情報機能 = 15
• 2. 財務會計的 情報機能 = 16
• 3. 業積評價會計的 情報機能 = 18
• Ⅳ. 人的資源의 會計的 測定方法 = 21
• 1. 人的資源測定의 意義 = 21
• 2. 人的資源測定의 構造 = 23
• 3. 人的資源의 評價基準 = 25
• 4. 人的資源의 測定方法 = 29
• (1) 投入價値에 의한 測定法 = 30
• (2) 産出價値에 의한 測定法 = 33
• Ⅴ. 人的資源의 會計的 測定의 限界 = 48
• Ⅵ. 結論 = 50
• 參考文獻 = 53