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Prihodnost je neopredmetenaMilost, FrankoČloveške zmožnosti so najpomembnejši del premoženja vsakega podjetja, vendar pa, za razliko od ostalih prvin poslovnega procesa, niso izkazane med sredstviv aktivi klasične bilance stanja. Posledica ... tega je, da klasično računovodstvo obravnava kot strošek tudi trošenje prvine poslovnega procesa, ki z računovodskega stališča nima nikakršne vrednosti. Računovodstvo človeškihzmožnosti pa obravnava zaposlene kot sredstva podjetja, kar pomeni, da daje človeškim zmožnostim vrednostni izraz. V prispevku so najprej predstavljeni razlogi za in proti vključevanju vrednosti zaposlenih v računovodske izkaze. Poleg tega pa obravnava tudi zasnovo računovodstva človeških zmožnosti, sestavine naložb v zaposlene, možne načine vrednotenja zaposlenih, realnost računovodskih izkazov, ki so sestavljeni ob uporabi klasičnega računovodstva, vpliv računovodstva človeških zmožnosti na ravnanje z zaposlenimi, na poslovodno funkcijo ter prakso s tega področja.Source: Management, kakovost, razvoj : zbornik 2. strokovnega posveta Visoke šole za management v Kopru z mednarodno udeležbo, Bernardin, 16.-17. november 2001 (Str. 33-46)Type of material - conference contribution ; adult, seriousPublish date - 2002Language - slovenianCOBISS.SI-ID - 557015
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Milost, Franko | 19327 |
Source: Personal bibliographies
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