Publication:
Assessment of the potential for human resource accounting in Venezuelan Navy management decision making.

Loading...
Thumbnail Image
Authors
La Grave Marin, Kenneth J.
Subjects
human resource accounting
human resource cost
human resource value
human resource expense
historical (original) cost
replacement cost
acquisition costs
learning costs
separation costs
expected conditional value
expected realizable value
Advisors
McGonigal, Richard A.
Date of Issue
1981-12
Date
December 1981
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
Human Resource Accounting (HRA) has been developed to provide accurate estimations of human value to organizational entities and useful information to managers in their decision making processes. It is shown that HRA can serve as an internal management tool. In this thesis HRA concepts are presented. Consistent with concepts of assessing human resources, the costs and value to the organization are addressed to include significant and relevant criticisms from authors in the field of HRA. Finally, a historical cost method based upon HRA principles is proposed, specifically looking for impacts upon Venezuelan Navy managerial personnel decisions. The application of HRA in the Venezuelan Navy is supported. The historical cost model suggested has attempted to contribute to a useful theory of HRA to improve control and management in the Venezuelan Navy personnel decision making process.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
Copyright is reserved by the copyright owner
Collections