文章基本信息

标题：Methodological Bases of Accounting Valuation of Human Capital
本地全文：下载
作者：Marin Paunov ; Robert Bacho ; Nataliia Tsenkler 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-6
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The difference in the cost of property between its accounting and market valuation due to the presence of intangible assets, in particular human capital, indicates that accounting does not provide users with accurate information and, accordingly, does not allow determining the real property status of the enterprise. The systematization of theoretical approaches to valuation allowed formulating a methodology for valuation of human capital of an enterprise, which takes into account qualitative and quantitative indicators and contains the following elements: organizational components, methodical components; information and computer security of the procedures for valuation of human capital of the enterprise. Using the proposed methodology allows to valuate human capital, and a combination of quantitative and qualitative methods of valuation ensures its objectivity. The complexity of the accounting valuation of human capital in enterprises requires the creation of appropriate approaches and techniques to reflect it in accounting. The expensive approach has proposed to be supplemented with qualitative indicators of human capital, in particular, the coefficient of professional prospectivity of employees, which, due to the calculation of goodwill of human capital, ensures the approach of the accounting valuation of enterprise in the market and serves as the basis for developing financial forecasts of sustainable development of the enterprise..
关键词：Human Capital;Valuation;Goodwill;Personnel Quality;Accounting System;Book Value and Market Value of the Enterprise