human-resource accounting

human-resource accounting
= human-asset accounting
An attempt to recognize the human resources of an organization, quantify them in monetary terms, and show them on the balance sheet. A value is placed on such factors as the age and experience of employees as well as their future earnings power for the company. Although this approach has aroused some interest, in practice considerable difficulty has been met in quantifying the value of human resources.

Accounting dictionary. 2014.

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