Модели рачуноводственог исказивања ефеката хуманог капитала у предузетничког организацији
ACCOUNTING REPORT MODELS OF HUMAN CAPITAL EFFECTS IN ENTREPRENEUR ORGANIZATION
Author(s): Nikola VukmirovićSubject(s): Business Economy / Management, Micro-Economics, Accounting - Business Administration, Human Resources in Economy, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: accounting for entrepreneurs and managers; effects of human capital; entrepreneurial organizationa; ABC and BSC accounting methods; QFD method;
Summary/Abstract: Classic account system of double-entry book-keeping in modern terms shows a lot of fault. Because of that, in theory and practice, is making many attempts to eliminate or alleviate these imperfections. In these attempts it is using new methods which are not exclusively accounts, like: QFD -Quality Function Deploymnet; ABC–Activity Based Costing and BSC -Balanced Scorecard. Especially stay open problem of more adequate human capital expressing in financial statements.
Journal: Acta Economica
- Issue Year: 4/2006
- Issue No: 5
- Page Range: 87-114
- Page Count: 28
- Language: Bosnian, Croatian, Serbian