인적자원회계(HRA) 도입을 위한 선결과제

Prerequisite for Human Resource Accounting

Human resource accounting is developing rapidly. The approaches and objectives of human resource accounting models are closely tailored to individual users. The focus of this paper on human resource accounting is as a general term and publication which putts a value on human capital. In spite of the broad consensus of publication of human resource accounting there are some constraints to report human resource 1) human resource is not owned by the companies 2) the value of human resource can not be estimated properly Through literature studies and case studies this paper explore possibility to produce human resource accounting information and so-called non financial statements. To grasp the value of human resource and properly produce the report of that the followings are needed; 1) developing index for human resource accounting 2) expansion of credit loan based on intangible assets 3) tax system and financial support for the company which produce human resource accounting report