外文翻譯-關(guān)于印度的人力資源會計

1、<p>　　本科畢業(yè)設(shè)計(論文)外文翻譯</p><p>　譯文：對于印度的人力資源會計研究湯姆奧爾布賴特，印度社會科學期刊，2008.5過去幾十年,全球已經(jīng)有了很大的轉(zhuǎn)變，從制造業(yè)到以服務(wù)業(yè)為基礎(chǔ)的經(jīng)濟。這兩個的根本區(qū)別在于其他們的資產(chǎn)本質(zhì)。在以前，物理資產(chǎn)比如設(shè)備、機械、材料等是極其重要的。相反，在后者中，員工的知識和態(tài)度有著更重要的意義。例如,在IT行業(yè)中，當實物資產(chǎn)的價值與智力價值和人們的技能相

2、比是微不足道的。同樣，在醫(yī)院、學術(shù)機構(gòu)、咨詢公司等，組織的總價值主要取決于員工的技能和他們所提供的服務(wù)。因此，這些組織的成功取決于人力資源的質(zhì)量-它的知識、技能、能力、激勵并且理解你的組織文化。在知識經(jīng)濟驅(qū)動的今天，它必須被公認為，人力資源是總價值中的一個重要組成部分。然而，為了評估和設(shè)計人力資本價值,就有必要的不斷采取某種方法來定量諸如知識的價值、動機、技巧和人為貢獻因素,以及組織過程，如招聘、選拔、培訓(xùn)等，用于建造和支持這些人力資源

3、方面。企業(yè)事業(yè)的成功完全取決于人才資源的質(zhì)量。必須強調(diào)，對人的投資因素是在任何公司中最重要的投入。根據(jù)所投資的知識，技能和能力來提高工作力量從而投資相關(guān)組織的人力資源。在這種情形下，值得我們印度去審查和人力資源會計</p><p><b>　　原文：</b></p><p>　　For India's human resource accounting res

4、earch</p><p>　　Tom Albright, India social science journals,2008.5</p><p>　　The past few decades have witnessed a global transition from manufacturing to service based economies. The fundamental

5、difference between the two lies in the very nature of their assets. In the former, the physical assets like plant, machinery, material etc. are of utmost importance. In contrast, in the latter, knowledge and attitudes of

6、 the employees assume greater significance. For instance, in the case of an IT firm, the value of its physical assets is negligible when compared with the value </p><p>　　Success of corporate undertakings pu

7、rely depends upon the quality of human resources. It is accentuated that; Human element is the most important input in any corporate enterprise. The investments directed to raise knowledge; skills and aptitudes of the wo

8、rk force of the organization are the investments in human resource. In this context, it is worth while to examine and human resource accounting practices in corporate sector in India.</p><p>　　Human resource

9、 accounting is of recent origin and is struggling for acceptance.It is clearly said that, Human resources accounting is an accounting measurement system and a large body of literature has been published in the last decad

10、e setting for the various procedures for measurement.  At the same time the theory and underlying concepts of accounting measurement have received sizeable attention from academics and a substantial body of literatu

11、re has developed. The conventional accountings of h</p><p>　　What is needed is measurement of abilities of all employees in a company, at every level, to produce value from their knowledge and capability. “H

12、uman Resource Accounting (HRA) is basically an information system that tells management what changes are occurring over time to the human resources of the business. HRA also involves accounting for investment in people a

13、nd their replacement costs, and also the economic value of people in an organization,”say Dr.R.SRINIVASAN, the director of strategic d</p><p>　　Dr.R.SRINIVASAN is a Post graduate in commerce and Management.

14、He received his doctoral degree from Alagappa University in 1997. He currently teaches financial management and Research Methodology Subjects in Post graduate and Research Department of Corporate Secretaryship at Bharath

15、idasan Government College for Women (Autonomous), Pondicherry University, Puducherry. Before Joining BGCW, he was teaching in SNR College, Coimbatore, Sindhi college, Chennai& T.S.Narayanasamy College, Chennai for ei

16、g</p><p>　　In India the development of human resources accountancy plays play a very important role.though Human Resources Accounting was introduced way back in the 1980s, it started gaining popularity in In

17、dia after it was adopted and popularized by NLC.  Human Resources accounting, also known as Human Asset Accounting, involved identifying, measuring, capturing, tracking and analyzing the potential of the human resou

18、rces of a company and communicating the resultant information to the stakeholders of the </p><p>　　Even though the situation prevails, yet, a growing trend towards the measurement and reporting of human reso

19、urces particularly in public sector is noticeable during the past few years.  BHEL, Cement Corporation of India, ONGC, Engineers India Ltd., National Thermal Corporation, Minerals and Metals Trading Corporation, Mad

20、ras Refineries, Oil India Ltd., Associated Cement Companies, SPIC, Metallurgical and Engineering consultants India Limited, Cochin Refineries Ltd. Etc. are some of the organizat</p><p>　　During the early and

21、 mid 1980’s, behavioral scientists attacked the conventional accounting system for its failure to value the human resources of the organization along with its other material resources.  In this changing perspective

22、the accountants were also called upon to play their role by assigning monetary value to the human resources deployed in the organization. </p><p>　　Human Resource Accounting involves the dimension of cost in

23、curred by the organization for all the personnel function.  Hence the issue is to be addressed is how to measure the economic value of the people to the organization and various cost based measures to be taken for h

24、uman resources. The two main components of Human Resources Accounting were investment related to employees and the value generated by them.  Investment in human capital included all costs incurred in increasing and

25、upgrading t</p><p>　　The output that an organization generated from human resources was regarded as the value of its human resources.  Human Resources accounting is used to measure the performance of al

26、l the people in the organization, and when this was made available to the stakeholders in the form of a report, it helped them to take critical investment decisions.All the models stressed that human capital was consider

27、ed an investment for future earnings, and not expenditure.</p><p>　　For valuing human resources, different models have been developed.  Some of them are opportunity cost Approach, standard cost approach

28、, current purchasing power Approach, Economic value approach,Lev and Schwartz present value of future earnings Model and Flam holtz’s stochastic rewards valuation Models etc.  Of these, the model suggested by Lev an

29、d Schwartz has become popular.  Under this method, the future earnings of the human resources of the organization until their retirement is aggregated </p><p>　　About the Economic value approach, value

30、of an object, in economic terms, is the present value of the services that it is expected to render in future. Similarly, the economic value of human resources is the present worth of the services that they are likely to

31、 render in future. This may be the value of individuals, groups or the total human organization. The methods for calculating the economic value of individuals may be classified into monetary and non-monetary methods.<

32、/p><p>　　Human resources accounting system consists of two aspects namely:</p><p>　　a)      The investment made in human resources</p><p>　　b)   

33、;   The value human resource </p><p>　　Measurement of the investments in human resources will help to evaluate the charges in human resource investment over a period of time.  The informa

34、tion generated by the analysis of investment in human resources has many applications for managerial purposes.  The organizational human performance can be evaluated with the help of such an analysis.  It also

35、helps in guiding the management to frame policies for human resource management.  The present performance result will act as input for future </p><p>　　For India's human resource investment patterns

36、 usually include the following matters</p><p>　　1)      Expenditure on advertisement for recruitment</p><p>　　2)      Cost of selection</p>

37、;<p>　　3)      Training cost</p><p>　　4)      On the job training cost</p><p>　　5)      Subsistence allowance<

38、;/p><p>　　6)      Contribution to provident Fund</p><p>　　7)      Educational tour expenses</p><p>　　8)     

39、Medical expenses</p><p>　　9)      Ex-gratia payments</p><p>　　10) Employee’s Welfare Fund</p><p>　　All these items influence directly or indirectly the huma

40、n resources and the productivity of the organization.</p><p>　　After analyzing the investment pattern in the human resources of an organization the current cost of human resources can be ascertained.  F

41、or this purpose, current cost is defined as the cost incurred with which derives benefit of current nature.  These are the costs, which have little bearing on future cost.  Thus, the expenses incurred for the m

42、aintenance of human resources are termed as current costs.  Current cost consists of salary and wages, Dearness allowance, overtime wages, bonus, house</p><p>　　Amidst this background, it is signif

43、icant to mention  that  the importance and value of human assets were  recognized in the early 1990s when there was a major increase in employment in firms in service, technology and other knowledge-based

44、sectors.  In the firms in these sectors, the intangible assets, especially human resources, contributed significantly to the building of shareholder value.  The critical success factor for any knowledge-based c

45、ompany was its highly skilled and intellectual wo</p><p>　　From the above discussions, it is felt that, Human resource accounting provides quantitative information about the value of human asset, which helps

46、 the top management to take decisions regarding the adequacy of human resources. The accounting of human resources can be seen as just as much a question of philosophy as of technique. This is one of the reasons behind t