Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
389 20 |
Ultima descărcare din IBN: 2023-06-09 06:07 |
Căutarea după subiecte similare conform CZU |
657.471.12:331.214.72 (1) |
Contabilitate (941) |
Plata muncii. Retribuții. Salarii. Remunerații (65) |
SM ISO690:2012 SOROKA, Larysa, UMANETS, Tаtiana. Management accounting of costs for human capital of the service enterprise. In: Vector European, 2021, nr. 1, pp. 90-95. ISSN 2345-1106. DOI: https://doi.org/10.52507/2345-1106.2021-1.18 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Vector European | ||||||
Numărul 1 / 2021 / ISSN 2345-1106 /ISSNe 2587-358X | ||||||
|
||||||
DOI:https://doi.org/10.52507/2345-1106.2021-1.18 | ||||||
CZU: 657.471.12:331.214.72 | ||||||
Pag. 90-95 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The systematic study, critical assessment of theoretical provisions and current practice of accounting organization of costs for human capital of the service enterprise, improvement of accounting mechanisms for the use of personal human assets and human capital of the enterprise are provided in the article. It is proved that the need to reflect human capital in accounting is due to the following factors: human capital is considered an integral part of national wealth; determining the main role of human knowledge, abilities, qualifications, and education in the process of social production; change of attitude to a person that is the appreciation of its creative potential and intellectual abilities. Characteristic definitions of human capital in aspects of different spheres of its functioning are analyzed. Peculiarities of normative and legal regulation of human capital as an intangible asset under SSAP and IFRS and identification of contradictions in accounting of personnel costs under the current accounting system are considered. The peculiarities of the organization of primary accounting of human capital at the enterprises of the service sphere are considered. It has been proposed to record information on the costs for human capital in terms of the processes of its formation, use, and development in the Employee Data Card (standard form P-2) by introducing an additional Section VI “Costs per employee.” The financial statements of analytics have been improved to Form No.1 of the Balance Sheet (Statement of Financial Condition) by introducing analytics in the first section of liabilities in the item “Additional capital” of information on human capital of the enterprise, which will generate financial statements for full disclosure to stakeholders, especially investors. Suggestions are given for the prospects of further development: research of accounting of costs for personnel of the enterprise depending on the life cycles of personnel and the enterprise, development of theoretical and methodological bases of corporate social reports on human capital, improvement of personnel value assessment methods (especially residual and liquidation value). |
||||||
Cuvinte-cheie human capital, accounting organization, additional capital, intangible asset, personal human asset, человеческий капитал, организация учета, дополнительный капитал, нематериальный актив, персональный человеческий актив |
||||||
|