HUMAN RESOURCES MANAGEMENT CONTROL

Mihaela Dumitrana (), Madalina Dumitru (), Iulia Jianu (), Gabriel Jinga () and Gabriel Radu ()
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Mihaela Dumitrana: ASE Bucharest, Romania
Iulia Jianu: ASE Bucharest, Romania
Gabriel Jinga: ASE Bucharest, Romania
Gabriel Radu: ASE Bucharest, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009, vol. 9, issue 2(10), 92-99

Abstract: We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the management, along with all the other departments, the management control contributes to the resources of the entity. In this paper we want to demonstrate the importance of human capital as one of the key factors of the growth process in all countries and the necessity of the organization of a management control to be able to provide information about human resources. Which are the axes for the reporting of the information concerning the human resources? What kind of reports and indicators should be prepared by companies for management? Which are the main concerns of the companies connected to profitableness – efficiency – wages? The answer will be found in this paper. In the current conditions in which personnel restructuring processes, combined with the costs reduction efforts and new requirements arise in the management control of the company, our paper will present how we can make a correct assessment of the value created by the human resources component of the company.

Keywords: Human resources; management control; indicators; reports; accounting. (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ausvfe:v:9:y:2009:i:2(10):p:92-99

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