HR Accounting 人力资源 会计 参考资料 ACCA.doc

HR Accounting Introduction If there is an evaluation at all, traditionally just the performance of an HR department will be evaluated in behavioral or statistical terms. The need to evaluate the overall HR-management, in economic terms as well is becoming apparent. Reasons are: Accounting is shifting from looking backwards to providing “what-if” scenarios for the near future using new concepts of measurement like the balanced scorecard. Because in most companies the workforce is by far the largest cost factor, executives justifiably demand estimates of expected costs and benefits from HR programs More and more organizations view their associates in terms of intellectual capital. By way of example, if we look at the ratio of market value to physical assets of Microsoft, we find this is 16:1. Intellectual assets account for this difference: anticipated revenues from new software products brand equity, overall organizational capability, etc. Total Cost of Ownership HR measures the effectiveness of the HR instruments. In more and more organizations, HR Management has been repositioned as supporting the business and using business objectives for the setup of HR instruments. For a continuous check, if these business objectives are being met, index figures have to be developed. For the quantitative aspects in processes such as recruitment, turnover, absenteeism, etc. procedures provide a routing on how to measure these processes. For the qualitative aspects in processes, for example retention, job performance, etc. specific questionnaires and forms can be used. The purpose of the method is to get to a figure per employee. Figures then become meaningful and can easily be benchmarked. This document provides a number of components of TCO HR, together with relevant calculations and processes. Measure planning and staffing HR planning is the tactical answer on the strategic vision and business initiatives of the organization. Because of the shift from hierarchical structures t