| |
A human asset is a set of skills, knowledge and skills of an employee of an enterprise. Human assets tend to increase with training, staff development and a downward trend, with the company leaving the company staff. To date, accounting does not include in the list of intangible assets - a human asset, because of the inseparability from its carrier, that is, a person, and because of the complexity of its calculation. But the situation in the real world requires taking this asset into account, since this directly affects the profitability of the business as a whole, and is an important economic indicator that requires measurement. The objective need to add to the structure of the balance section "Personnel organization." In this article, a human asset is represented as a hypothetical accounting entity as its independent unit. Recognition of the asset is subject to the skills and knowledge of the employee from the time of the conclusion of the employment contract, and are accepted by the organization at a provisional initial estimated cost to accounting. To estimate the cost of an asset, a cost approach is used, from the calculation of the amounts spent for training and training.
The article presents practical recommendations for introducing the human asset into the list of intangible assets. Including options for calculation, cost measurement, registration and record keeping, surveillance, account characteristics, financial statements, accounting records. And also the approach of an estimation of deterioration of a human active is opened.
Keywords:wear; methodical approach; evaluation; accounting account; the human asset; the level of education; conditional estimated initial cost; financial statements
|
LEGAL
INFORMATION:
