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Elements of investments in employees, methods to evaluate them and financial performance ratiosMilost, FrankoThe purpose of this paper is to adress the elements of investments into employees and the methods used to evaluate these investments. In addition, uniquely shaped financial performance ratios related ... to investments into employees are presented along with a system of integrated ratios. The existing criteria do not offer appropriate solutions related to treatment of investments into employees. Proposed financial performance ratios related to investments into employees and a system of integrated financial performance ratios related to these investments can offer relevant accounting information needed to deal with mentioned investments. The system presented has not been sufficiently verified in practice. The system could prove to be directly applicable in those enterprises that would like to establish the value of investments into employees and their economic effects. The financial performance ratios and the system of integrated financial performance ratios present one possible approach to the solution of the problems mentioned above.Source: Strategic management : International journal of strategic management and decision support systems in strategic management. - ISSN 1821-3448 (Vol. 16, br. 4, 2011, str. 15-22)Type of material - article, component partPublish date - 2011Language - englishCOBISS.SI-ID - 4220119
Author
Milost, Franko
Topics
employees |
investments |
added value |
financial ratios |
human resource accounting |
zaposleni |
naložbe |
dodana vrednost |
finančni kazalniki |
računovodstvo človeških zmožnosti
source: Strategic management : International journal of strategic management and decision support systems in strategic management. - ISSN 1821-3448 (Vol. 16, br. 4, 2011, str. 15-22)
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Milost, Franko | 19327 |
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