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  • Advantages of HRA

    Diunggah oleh

    Pankaj Maurya
    88 tayangan3 halaman
    The document discusses the advantages and limitations of human resource accounting (HRA). It notes that HRA can provide useful information for manpower planning, personnel policies, training programs, and attracting top talent. However, limitations include the uncertainty in valuing human resources given employee mobility and lack of uniform standards across organizations for conducting HRA. In India, HRA is not mandatory and few companies practice it, though it can provide benefits to management, employees, and investors.

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    The document discusses the advantages and limitations of human resource accounting (HRA). It notes that HRA can provide useful information for manpower planning, personnel policies, training programs, and attracting top talent. However, limitations include the uncertainty in valuing human resources given employee mobility and lack of uniform standards across organizations for conducting HRA. In India, HRA is not mandatory and few companies practice it, though it can provide benefits to management, employees, and investors.

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    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
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    88 tayangan3 halaman

    Advantages of HRA

    Diunggah oleh

    Pankaj Maurya
    The document discusses the advantages and limitations of human resource accounting (HRA). It notes that HRA can provide useful information for manpower planning, personnel policies, training programs, and attracting top talent. However, limitations include the uncertainty in valuing human resources given employee mobility and lack of uniform standards across organizations for conducting HRA. In India, HRA is not mandatory and few companies practice it, though it can provide benefits to management, employees, and investors.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 3

    Advantages of HRA

    Information for manpower planning Information for making personnel policies Utilisation of human resources Designing training and development programmes Proper placements Attracts best human resources Increases morale and motivation Valuable information to investors

    Limitations of HRA

    Criticism, disadvantages, limitations of human resource accounting HRA:The valuation of human assets is based on the assumption that the employees are going to remain with the organisation for a specified period. However, this assumption is wrong because employee mobility is very high. The human resource accounting may lead to the dehumanisation in the organisation. If the valuation is not done correctly or the results of the valuation are not used properly. In the case of financial accounting, there are certain specified accounting standards which every organisation must follow. However, there are no standards for HRA. Each organisation has its own standards for HRA. So, there are no uniform standards for HRA. Therefore, the HRA of two organisations cannot be compared. There are no specific and clear cut guidelines for 'cost' and 'value' of human resources of an organisation. The present valuation systems have many limitations. The life of a human being is uncertain. So its value is also uncertain.

    Position of HRA in India


    In India, very few companies use HRA. HRA is not compulsory in India.Infosys Technologies and BPL are the leading companies in India, which use HRA. HRA reports give useful information to the company management, employees and investors.

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