Investments in human capital. Accounting aspect

Article Sidebar


PDF

Published:
Dec 15, 2013
Issue
Vol. 1 No. 2 (2013)
Section
Articles
CitedBy/Share
Crossref
Scopus
Google Scholar
Europe PMC

Main Article Content

Vitaliy Pokynchereda
Vinnytsia National Agricultural University
Natalya Pravdyuk
Vinnytsia National Agricultural University

DOI: https://doi.org/10.22630/ZFIR.2013.1.2.16
Keywords : human capital; nature and structure of investment; accounting system
Abstract
Basic scientific approaches to determining the nature and structure of investments in human capital of the enterprise employees are considered. Current state of accounting recording of investments in human resources at the domestic enterprises is analyzed. It has been found that one of the reasons that adversely affects the scale of investments in human capital of the enterprise is a current accounting system, which due to its traditionalism does not allow to treat human resources as an object of investments. Economic feasibility of recording in the enterprise accounting system of investments in the human capital through the integration of the cost and investment approaches is proved. The necessity to change existing principles of accounting policy regarding investments in human capital caused by the growing information needs of internal users has been established.

Article Details

How to Cite
Pokynchereda, V., & Pravdyuk, N. (2013). Investments in human capital. Accounting aspect. Zarządzanie Finansami I Rachunkowość, 1(2), 71–82. https://doi.org/10.22630/ZFIR.2013.1.2.16
References

BECKER G.S. 2003: Human Behaviour: Economic Approach. Selected works on Economic Theory: translated from English, SU HSE, Moscow.

BUTYNETS F., DOBIA М. et al. (Eds.) 2010: Theory of Measurement of Capital and Profits, Fundacja Uniwersytetu Ekonomicznego w Krakowie, Kraków.

DAVYDYUK T.V. 2009: Influence of Information about Expenditures and Investments in Staff on Accounting and Analytical System of the Enterprise, Announcer ZSTU, Economic Science 4 (50), pp. 33-39.

DAVYDYUK T.V. 2011: Development of Human Capital Accounting: Theory and Methodology: Monograph, ZSTU, Zhytomyr.

DOBIA M. (Ed.) 2012: Human Capital in the Economic Prospects: D.E.S. [translated from Polish by Yuriy Renkas], Condor, Kyiv.

EDVINSON L., MALONE M. 1997: Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower, Harper Business, New York.

GRAYSON J.K., O'DELL K. 1991: American Management at the Threshold of the XXI century [translated from English], Economics, Moscow.

GRISHNOVA O.A. 2006: Labor Economics and Social-Labor Relations: Textbook, Znannya, Kyiv.

MARCINKIEWICZ W. 2005: Investing in People: Economic Science and Russian Economy (What is Hidden behind the Term "Human Capital"), IE&IO 9.

McCONNELL C.R., BRUE S.A. 1992: Economics, Vol. I, Infra-M, Moscow.

MEDVEDEV M.Y. 2004: Accounting for the Dedicated, FBK-PRESS, Moscow.

Order of the Ministry of Statistics of Ukraine on 29.05.1997, No 131 on instructions for determining the cost of labour [Electronic resource] http://zakon4.rada.gov.ua/laws/show/z0258-97.

Order of the Ministry of Finance of Ukraine on 28.105.2003, No 601 P(S)A 26 Payments to Employees [Electronic resource] http://www.minfin.gov.ua/control/uk/publish/archive/main?&cat_id=293533&stind=21.

SCHULTZ T. 1972: Human Capital: Policy Issues and Research Opportunities (in:) Economic Research: Retrospect and Prospect Vol. 6: Human Resources, NBER, New York, pp. 1-84.

THOMAS W. 1996: HR Strategy to Extremely Customer Values, Human Resource Executive, Magazine Alexandria.

Statistics

Downloads

Download data is not yet available.
Recommend Articles