University of Primorska University Library - all departments (UPUK)
13.
Sistem denarnih kazalnikov poslovanja, povezanih z naložbami v zaposlene [Elektronski vir] = The system of financial ratios related with investmens into emloyees
Milost, Franko
Naložbe 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.
It was not necessary to add the material to the shelf.
Bibliographic material was successfully added on shelf.
Adding bibliographical material on shelf was not successful.
Material is already on the shelf.
Permalink
URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year
Impact factor
Edition
Category
Classification
JCR
SNIP
JCR
SNIP
JCR
SNIP
JCR
SNIP
Select the library membership card:
DRS,
in which the journal is indexed
Database name
Field
Year
Links to authors' personal bibliographies
Links to information on researchers in the SICRIS system
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
