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Sistem denarnih kazalnikov poslovanja, povezanih z naložbami v zaposlene [Elektronski vir] = The system of financial ratios related with investmens into emloyeesMilost, FrankoNaložbe v zaposlene sestavljajo naložbe v neposredno zagotavljanje delovnih zmožnosti, naložbe v zdravje in dobro počutje ter naložbe v pripadnost podjetju. Te naložbe so sicer ključnega pomena za ... dolgoročni obstoj in razvoj podjetja, vendar pa v klasičnem računovodstvu njihova vrednost ni izkazana medsredstvi. Najpomembnejši argument zagovornikov tega pristopa je, da so gospodarske koristi od teh naložb negotove. Sami nasprotno menimo, da so naložbe v zaposlene naložbe z najvišjim dolgoročnim donosom za podjetje. Zaposleni so namreč edina prvina poslovnega procesa, ki dodaja vrednost. Delovna sredstva, predmeti dela in storitve, katerih vrednosti so vsebovane tudi v kazalnikih poslovanja, le prenašajo svojo vrednost na poslovne učinke. V prispevku predstavljeni denarni kazalniki poslovanja v zvezi z naložbami v zaposlene so zasnovani na dveh sestavinah. Prva je nabavna (stroškovna) vrednost sredstva, druga pa dodana vrednost. Ti kazalniki so povezani v sistem.Type of material - conference contribution ; adult, seriousPublish date - 2010Language - slovenianCOBISS.SI-ID - 3505367
Author
Milost, Franko
Topics
zaposleni |
naložbe |
dodana vrednost |
denarni kazalniki |
employees |
investments |
added value |
financial ratios
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Milost, Franko | 19327 |
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