Cost impression on Human Resource Accounting
S. Revathy1, S. Pragadeeswaran2

1S. Revathy, Department of Business Administration, Annamalai University, Chidambaram (Tamil Nadu), India.
2Dr. S. Pragadeeswaran, Department of Business Administration, Annamalai University, Chidambaram (Tamil Nadu), India.
Manuscript received on 04 July 2019 | Revised Manuscript received on 14 August 2019 | Manuscript Published on 27 August 2019 | PP: 343-346 | Volume-8 Issue-2S4 July 2019 | Retrieval Number: B10650782S419/2019©BEIESP | DOI: 10.35940/ijrte.B1065.0782S419
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Abstract: The main resource in every organization is “Human resource”. They are asset for the organization and they develop organization’s productivity and profitability. Human resource is to direct and control the production and profit in the organization. Employees are considered as main factors but they do not belong in the balance sheet as an asset.Many organization do not use any accurate cost model to measure employees cost and value.The employees value does not considered in the organisation. We can measure that value of an employeein different ways, are1.standard cost2.replacement cost3.opportunity cost4.economic value.These cost methods are involved capitalisation of actual cost on recruitment, selection, learning and development, hiring, etc., of personnel in the organization. This research article is focused on theoretical conceptual paper of HRA, it helps the organisation to make important decision making by the help of Human Resource Cost Accounting method.
Keywords: Human Resource, Human, Cost, Value, Human Resource Cost Accounting Method.
Scope of the Article: Authentication, Authorization, Accounting