Accession Number : ADA163045


Title :   Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.


Descriptive Note : Technical rept. Jun 83-Dec 5,


Corporate Author : CALIFORNIA UNIV LOS ANGELES CENTER FOR HUMAN RESOURCE MANAGEMENT


Personal Author(s) : Flamholtz,Eric G


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a163045.pdf


Report Date : 20 Dec 1985


Pagination or Media Count : 140


Abstract : The purpose of this research project was to use the concepts, techniques and research findings from the field of Human Resource Accounting (HRA) to build a microcomputer based system for calculating replacement costs for key civilian positions in the Navy. HRA can be defined as the measurement and reporting of the economic cost and value of people as organizational resources. It involves accounting for investments in people, their replacement cost and for their economic value to organizations. This study focused on the aspect of HRA dealing with replacement cost and involved developing a computer based method to calculate the recruitment, selection, development (training) and separation costs associated with positional replacement cost. Replacement cost is defined as the sacrifice that would have to be incurred at the present time to replace human resources currently employed.


Descriptors :   *ACCOUNTING , *HUMAN RESOURCES , *RESOURCE MANAGEMENT , *MICROCOMPUTERS , ORGANIZATIONS , ECONOMICS , COMPUTERS , COSTS , REPLACEMENT , NAVAL OPERATIONS , RESOURCES , SEPARATION , SELECTION , NAVAL TRAINING


Subject Categories : Administration and Management
      Humanities and History
      Computer Hardware


Distribution Statement : APPROVED FOR PUBLIC RELEASE