Valuation of human resources in organization

Jalal Delavaripour () and Morvarid Alishiri ()
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Jalal Delavaripour: MA of Business Management, Department of Management, Shahid Chamran University of Ahvaz, Ahvaz, Iran
Morvarid Alishiri: MA of Financial Management, Faculty of Management, Alameh Tabatabai University, Tehran, Iran

Management Issues in Healthcare System, 2016, vol. 2, 4-16

Abstract: This study was conducted to develop an analysis framework to link the human capital costs to the results of long-term interests or profits for providing a model for representing human capital on the balance sheet. This framework introduced various types of accounting methods for human capital performance-related payments. This paper represented a set of expenses which are controlled by organizations and some of economic benefits of these costs that occur in different time periods for investment. In addition, there were also some costs that did not provide long-term benefits or were less productive that should be taken into account. Finally, this study tried to represent the amortization of the human capital as an asset on the balance sheet by applying mathematical models.

Keywords: Human Capital; Intellectual Capital; Human Capital Accounting (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bco:mihsaa::v:2:y:2016:p:4-16

DOI: 10.33844/mihs.2016.60324

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