HRA aims to furnish cost value information for making proper and effective management decision. LIMITATIONS OF HRA No specific procedures. Period of existence of HR is uncertain. Fear that it may dehumanize or manipulate employees. The form and manner in which it needs to be included in the books of accounts is unknown.
HRA aims to furnish cost value information for making proper and effective management decision. LIMITATIONS OF HRA No specific procedures. Period of existence of HR is uncertain. Fear that it may dehumanize or manipulate employees. The form and manner in which it needs to be included in the books of accounts is unknown.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as PPT, PDF, TXT or read online from Scribd
HRA aims to furnish cost value information for making proper and effective management decision. LIMITATIONS OF HRA No specific procedures. Period of existence of HR is uncertain. Fear that it may dehumanize or manipulate employees. The form and manner in which it needs to be included in the books of accounts is unknown.
Copyright:
Attribution Non-Commercial (BY-NC)
Available Formats
Download as PPT, PDF, TXT or read online from Scribd
COST DEVELOPMENT COST COST Recruitment Cost Formal Training Medical Safety Cost Expenses Expenditure
Selection Cost On The Job Canteen Ex-gratia
Training Cost Expenses
Placement Cost Special Training Specific & Multi-trade
General Incentives Expenses Campus Interview Development Other Welfare Rewarding Cost Programs Expenses Suggestions OBJECTIVES OF HRA
To furnish cost value information for making
proper & effective management decision. Effectively use HR. An analysis of human assets. Facilitates valuation of HR, recording the valuation in the books of accounts and disclose the information. Helps the organization in decision making. LIMITATIONS OF HRA No specific procedures. Period of existence of HR is uncertain. Fear that it may dehumanize or manipulate employees. The form and manner in which it needs to be included in the financial statements is unknown. Cont… Human beings cannot be owned, retained and utilized like physical assets. Fear of opposition from Trade Unions. How to amortize HR? Tax Laws No universally accepted method HRA represents a new way of thinking strategically.