Assessment of the potential for human resource accounting in Venezuelan Navy management decision making.
dc.contributor.advisor | McGonigal, Richard A. | |
dc.contributor.author | La Grave Marin, Kenneth J. | |
dc.date | December 1981 | |
dc.date.accessioned | 2012-11-20T00:15:46Z | |
dc.date.available | 2012-11-20T00:15:46Z | |
dc.date.issued | 1981-12 | |
dc.identifier.uri | https://hdl.handle.net/10945/20436 | |
dc.description.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. | |
dc.description.uri | http://archive.org/details/assessmentofpote1094520436 | |
dc.language.iso | en_US | |
dc.publisher | Monterey, California. Naval Postgraduate School | en_US |
dc.rights | Copyright is reserved by the copyright owner | |
dc.subject.lcsh | Management | en_US |
dc.title | Assessment of the potential for human resource accounting in Venezuelan Navy management decision making. | en_US |
dc.type | Thesis | en_US |
dc.contributor.corporate | Naval Postgraduate School (U.S.) | |
dc.contributor.department | Administrative Sciences | |
dc.subject.author | human resource accounting | en_US |
dc.subject.author | human resource cost | en_US |
dc.subject.author | human resource value | en_US |
dc.subject.author | human resource expense | en_US |
dc.subject.author | historical (original) cost | en_US |
dc.subject.author | replacement cost | en_US |
dc.subject.author | acquisition costs | en_US |
dc.subject.author | learning costs | en_US |
dc.subject.author | separation costs | en_US |
dc.subject.author | expected conditional value | en_US |
dc.subject.author | expected realizable value | en_US |
dc.description.service | Commander, Venezuelan Navy | |
etd.thesisdegree.name | M.S. in Management | en_US |
etd.thesisdegree.level | Masters | en_US |
etd.thesisdegree.discipline | Management | en_US |
etd.thesisdegree.grantor | Naval Postgraduate School | en_US |
dc.description.distributionstatement | Approved for public release; distribution is unlimited. |
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