Human Capital Cost Accounting in the Company Management System

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/15026

Назва:	Human Capital Cost Accounting in the Company Management System
Автори:	Hilorme, Tetiana Honchar, Oles Perevozova, Iryna Shpak, Lyubov Mokhnenko, Andriy Korovchuk, Yurii Коровчук, Юрій Іванович
Ключові слова:	Human Capital Responsibility Centers Cost Accounting Model Intangible Assets Profitability
Дата публікації:	2018
Бібліографічний опис:	Hilorme T. Human Capital Cost Accounting in the Company Management System / T. Hilorme, I. Perevozova, L. Shpak, A. Mokhnenko, Y. Korovchyk / Academy of Accounting and Financial Studies Journal Volume 23, Special Issue 2, 2018
Короткий огляд (реферат):	The article covers methodological aspects of human capital cost accounting, taking into account the Resource Utility Model and Alternative Costs Theory. The comparative characteristic of the models of human capital costs accounting covers Asset Model ("costs", chronological cost model) and Resource Utility Model. The choice of the model for human capital cost accounting is justified depending on the scope of powers and responsibilities of managers. The features for choosing human capital cost accounting model are considered depending on the classification of responsibility centers.
URI (Уніфікований ідентифікатор ресурсу):	http://hdl.handle.net/123456789/15026
Appears in Collections:	Статті та тези (ФІПМВ)

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