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HRA: CONCEPT
the process of identifying and measuring data about human resources and communicating this information to interested parties. Human Resource Accounting is basically an information system that tells management what changes are occurring over time to the human
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HRA systems can be put to use for taking a variety of managerial decisions Organizations can actually find out how much they can earn from an individual HRA reflects the extent to which organization contributes to societys human capital by investing in its development.
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MEASUREMENTS IN HRA
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DETERRANTS TO HRA
Lack of an industry standard The need for extensive research Not an economically viable option for small and medium companies
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THANK YOU
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