Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.

Abstract

The purpose of this research project was to use the concepts, techniques and research findings from the field of Human Resource Accounting (HRA) to build a microcomputer based system for calculating replacement costs for key civilian positions in the Navy. HRA can be defined as the measurement and reporting of the economic cost and value of people as organizational resources. It involves accounting for investments in people, their replacement cost and for their economic value to organizations. This study focused on the aspect of HRA dealing with replacement cost and involved developing a computer based method to calculate the recruitment, selection, development (training) and separation costs associated with positional replacement cost. Replacement cost is defined as the sacrifice that would have to be incurred at the present time to replace human resources currently employed.

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Document Details

Document Type
Technical Report
Publication Date
Dec 20, 1985
Accession Number
ADA163045

Entities

People

  • Eric G. Flamholtz

Organizations

  • University of California, Los Angeles

Tags

Communities of Interest

  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Acquisition
  • Business Administration
  • California
  • Civilian Personnel
  • Computer Programs
  • Computers
  • Employment
  • Engineers
  • Human Resources
  • Industrial Engineering
  • Industrial Relations
  • Information Systems
  • Instructions
  • Management Personnel
  • Measurement
  • Personnel Management
  • Resource Management

Fields of Study

  • Business

Readers

  • Instructional Design and Training Evaluation.
  • Life Cycle Cost Analysis
  • Systems Analysis and Design