MBA HR - Human Resource Accounting Notes & eBook - Second Year Sem 4

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Apr 16, 2018
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Hey Folks,

I welcome you to my MBA thread on Studynama Community. On this thread, I have shared the PDF lecture notes for the subject – Human Resource Accounting.

These notes and eBook on Human Resource Accounting have been prepared by experienced MBA HR faculty and toppers and will provide you with easy to study material. There are 225 no. of pages in this PDF lecture notes and the PDF file can be easily downloaded below.

List of key topics in Human Resource Accounting Notes eBook:
  • UNIT -I Meaning & Definition of HRA – Importance - Development of the Concept – History of Score Card - HRA for Managers & HR Professionals - Investment in Human Resources –Quality of Work Force and Organizations’ Performance - Efficient use of Human Resources – Modern Market Investment Theory - Enumerating the Assets- Calculating the Market Value of Assets – Illiquid and Non- Marketable Assets – Human Capital.
  • UNIT -II Human Resource Planning – Human Capital Investment – Expenditure Vs Productivity – Training – Human Capital & Productivity - Human Resource Accounting – Measurement of Human Value addition into Money Value – Objectives of Human Resources Accounting – Approaches to Human Resource Accounting.
  • UNIT -III Investment Approach – Investment in Human Resources - HR Value – Concepts, Methods & Mechanisms - Recruiting and Training Costs – Depreciation –Rates of Return – Organization Behavior Vs Turnover – Non Value Adds in the Management of Human Resources, Measures and Prevention - Organization Climate Approach – Improvement Determination of Changes in Human Resource Variables – Increased Costs, Cost Reduction and Future Performance.
  • UNIT -IV HR Accounting – Design, Preparation & Implementation - Responsibility Accounting and Management Control - Management Control Structure and Process - Design of HR Accounting Process & Procedures for each of the HR Sub-system including Recruitment, induction, Performance Appraisal and Training - Classification of Costs in HR Accounting – Behavioral Aspects of Management Control – Social Control.
  • UNIT -V HR Auditing and Accounting – HRA Software - HRA Oriented Reporting Processes Including P & L Accounts & Balance Sheet - Experiences and Extrapolations on HRA.
You can download the PDF lecture notes eBook for the subject - Human Resource Accounting below. I hope you like them and get help in your studies. Moreover, please feel free to ask any query below or LIKE this post to motivate me to share more study materials with all students!