Acquisition of human resources

Concept of Human Resource Accounting (HRA)  March 12, 2012 – 10:50 am
acquisition of Human

Introduction: Human Resource Accounting (HRA) is a new branch of accounting. It is based on the traditional concept that all expenditure of human capital formation is treated as a charge against the revenue of the period as it does not create any physical asset. But now a day this concept has changed and the cost incurred on any asset (as human resources) should be capitalised as it yields benefits measurable in monetary terms. Human Resource Accounting means accounting for people as the organisational resources. It is the measurement of the cost and value of people to organisations. It involves measuring costs incurred by private firms and public sectors to recruit, select, hire, train and develop employees and judge their economic value to the organization. HRA is a sophisticated way to measure in financial terms the effectiveness of the personal manager activities and the use of people in an organization. It is process of accounting people as an organization resource. It tries to place a value on the organizational human resources as assets and not as expenses. This method shows the investment the organization makes in the people and how the value of these people change over a time. The acquisition of employee is compared with the replacement cost from time to time. In brief, in this method the employees’ performance is evaluated in terms of costs and contributions of employees.

Source: Arividam

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