The aim of this study is to evaluate human resources accounting (HRA) which relates the accounting with human resources whose importance is increasing for companies and to compare the methods that will measure human resources costs in an accurate and reliable manner in order to support effectively the management’s decisions. In the scope of this aim, HRA’s goals and functions are explained. Afterwards, the methods that will measure human resources costs are explained in detail and are evaluated
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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