Human asset accounting / W. J. Giles, D. Robinson.
By: Giles, William John.
Contributor(s): Robinson, D. F. (David Foster) | Institute of Personnel Management | Institute of Cost and Management Accountants.
Material type: BookPublisher: London : Institute of Personnel Management, Institute of Cost and Management Accountants, 1972Description: 30 p. ; 30 cm. + pbk.Subject(s): Human capital -- AccountingDDC classification: 658.152Section 1: An approach to the financial justification for training / W J Giles -- The assessment of judgement in financial terms -- The origins of this publication -- The emergence of a potentially usable concept -- The next step -- Section 2: Human asset accounting / D F Robinson -- Benefits for the chief executive -- Benefits for the accountant -- Benefits for the personnel specialist -- Developing the technique -- People as assets -- Measuring the human asset value -- The human asset multiplier -- Assessing the value of the multiplier -- The multiplier as a dynamic means of measurement -- Cost inputs -- Cost outputs -- Year end adjustments -- Presentation of movements during a period -- The use of human asset value information -- Some practical steps -- Summary.