Accounting for human capital: response to challenges of the present

Economic Annals-XXI: Volume 118, Issue 1-2, Pages: 21-23

Citation information:
Yadranskyy, D. M. (2012). Accounting for human capital: response to challenges of the present. Economic Annals-XXI, 1-2, 21-23. https://ea21journal.world/index.php/ea-v118-07/

D. M. Yadranskyy

Accounting for human capital: response to challenges of the present

Abstract. This article describes the process of accounting terminology unit of human capital and on the basis of his analysis made refinements and concluded that human capital can be considered as an object of accounting. An attempt to establish the mechanism of its relationship to the value of the enterprise as a whole. Outlined the need for the formation of a new accounting methodology that can objectively evaluate and take into account all the resources of the enterprise, which can be used for profit.

Keywords: Human Capital; Accounting; Cost; Company