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HUMAN CAPITAL COST ACCOUNTING IN THE COMPANY MANAGEMENT SYSTEM

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dc.contributor.author Mokhnenko, A. S.
dc.contributor.author Hilorme, T.
dc.contributor.author Perevozova, I.
dc.contributor.author Shpak, L.
dc.contributor.author Korovchuk, Yu.
dc.contributor.author Мохненко, А. С.
dc.date.accessioned 2019-09-09T09:23:21Z
dc.date.available 2019-09-09T09:23:21Z
dc.date.issued 2019
dc.identifier.uri http://eKhSUIR.kspu.edu/handle/123456789/9008
dc.description Mokhnenko, A. S. Human capital cost accounting in the company management system / T. Hilorme, I. Perevozova, L. Shpak, A. Mokhnenko, Yu. Korovchuk // Academy of Accounting and Financial Studies Journal. – London, 2019. – № 23. – Special Issue 2. – Access mode: https://www.abacademies.org/articles/human-capital-cost-accounting-in-the-company-management-system-8412.html uk_UA
dc.description.abstract 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. uk_UA
dc.subject Human Capital uk_UA
dc.subject Responsibility Centers uk_UA
dc.subject Cost Accounting Model uk_UA
dc.subject Intangible Assets uk_UA
dc.subject Profitability uk_UA
dc.title HUMAN CAPITAL COST ACCOUNTING IN THE COMPANY MANAGEMENT SYSTEM uk_UA
dc.type Article uk_UA


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