Human Resource Accounting.
Abstract:
A human resources accounting system was developed to identify, measure and compare employees or prospective employees as financial investments. First term Airmen from five different specialties at McConnell Air Force Base were used as a demonstration of the advantage for an organization utilizing this system. The system represents units of personnel separated by ordinates of AFSCs, skill levels, and sources of acquisition. The practicality of the system was demonstrated. A number of suggestions are made for inclusion of all relevant information on a more complex level than addressed in the pilot study so that specific conclusions may be realized. Author
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