Managementul resurselor umane: o nouă provocare pentru contabili
Human resource measurement: a new challenge for accountants

Summary/Abstract: The recent and the nowadays evolution, typical to the new economy, has emphasized certain weaknesses of the financial book-keeping, uncapable to outline these immaterial actives which determine large differences between the tranzaction stock market value and the book-keeping one. More or less identified with the human actives or with the human capital, these notable differences which surpass the company's material actives, were the study object of numerous researches in the USA and the western european countries. The majority of specialists involved proposed to eachother to quantify these human actives and to transpose them in the book-keeping balance sheet or in other instruments which can ease the decisional process concerning the human resources of the company. The work in hand is an inventory and it points out the main evolutions of this research, emphasizing the elements which bring important contributions in the quantification of the human factor and it's potential in the company.

• Details
• Contents