Accounting Report Models of Human Capital Effects in Entrepreneur Organization
Journal Title: Acta Economica - Year 2006, Vol 4, Issue 5
Abstract
Classic account system of double-entry book-keeping in modern terms shows a lot of fault. Because of that, in theory and practice, is making many attempts to eliminate or alleviate these imperfections. In these attempts it is using new methods which are not exclusively accounts, like: QFD -Quality Function Deployment; АBC–Activity Based Costing and BSC -Balanced Scorecard. Especially stay open problem of more adequate human capital expressing in financial statements.
Authors and Affiliations
Никола Вукмировић, PhD
Keywords
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