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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ??????? ?????????? ???????? ?????????: ?????? ?? ???????????
Accounting in the system of managing human capital: theory and methodology |
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| Creator |
???????, ?????? ??????????
Davyduk, T.V. |
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| Subject |
?????????????? ?????
????????? ?????????? ???????? ????????? ??????? ?????????? ???????? ????????? ????????? ????????? ?????? accounting human capital management paradigm human capital management social reporting valuation |
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| Description |
???????????? ?????? ?????????? ?? ????????? ???????? ???????? ????????????? ???????? ?????????-?????????????? ????? ??????????????? ?????? ????????? ?????????? ???????? ????????? ?? ?????? ???????? ?????????- ?????????????? ?? ?????????? ???????????? ? ????????????? ??????????????? ?????? ?????? ? ??????? ????????? ????????? ???????? ????????????. ? ?????????? ??????? ???????????? ?????? ?? ???????? ??????????????? ?????? ????????????? ??????? ??????????, ?? ?????????? ?????????? ?? ???????????? ?????????? ??? ???????? ???????. ?????????? ??????????? ?????? ???????? ????????? ???????? ?? ????????????????? ?????, ?????????- ??????????????? ???????????? ???????????? ?????????? ??????, ??????????????? ?????? ?? ?????????? ????????? ? ??????? ???????????? ?????? ?? ???????? ??????? ? ????????? ???????. ????????????? ??????????? ??????????????? ?????? ???????? ? ??????????, ???????????? ?? ??????????? ????????? ????????. ????????? ?? ?????????? ???????????? ???????????? ?????? ? ??????? ????????? ????????? ????????. Thesis is aimed at solution of the scientific problem of existing theoretical and methodological bases of accounting to human capital management paradigm on the bases of development of theoretical and methodological, and practical recommendations on improving accounting in terms of components of human capital of a company. In the thesis approach to the recognition of accounting as management infobase that provides formation and disclosure of information about human capital has been grounded. The methodology for assessing the value of human capital at the microeconomic level, for theoretical and organizational support for the harmonization of valuation standards, for accounting and financial reporting in the part of reflection of expenses on human capital in the accounting system has been developed. The methodology of accounting for transactions on formation, use and reproduction of human capital has been suggested. A classification of expenses in section of components of human capital has been developed and theoretically grounded. |
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| Date |
2016-02-17T09:20:49Z
2016-02-17T09:20:49Z 2011-09-17 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/971
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| Language |
uk
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| Relation |
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| Publisher |
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