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Methodological bases of accounting valuation of human capital

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dc.contributor.author Paunov, Marin
dc.contributor.author Robert Bacho, Robert
dc.contributor.author Makarovych, Viktoriia
dc.contributor.author Tsenkler, Nataliia
dc.contributor.author Prodius, Oksana
dc.date.accessioned 2025-01-13T13:25:07Z
dc.date.available 2025-01-13T13:25:07Z
dc.date.issued 2019
dc.identifier.citation Paunov. M. Methodological bases of accounting valuation of human capital / M. Paunov, R. Bacho, V. Makarovych, N. Tsenkler, O. Prodius // Academy of Accounting and Financial Studies Journal. – 2019. – Volume 23, Special Issue 2– С. 1-6. en
dc.identifier.issn 1528-2635-23-SI-2-424
dc.identifier.uri http://dspace.opu.ua/jspui/handle/123456789/14822
dc.description.abstract 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. en
dc.language.iso en en
dc.subject Human Capital en
dc.subject Valuation en
dc.subject Goodwill en
dc.subject Personnel Quality en
dc.subject ,Accounting System en
dc.subject Book Value and Market Value of the Enterprise en
dc.title Methodological bases of accounting valuation of human capital en
dc.type Article en
opu.citation.firstpage 1 en
opu.citation.lastpage 6 en
opu.citation.issue Volume 23, Special Issue 2, 2019 en


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