La contabilidad de los recursos humanos
DOI:
https://doi.org/10.26754/ojs_ais/ais.199423681Keywords:
Información, Utilidad, Método, Gasto, InversiónAbstract
Aunque tradicionalmente la Contabilidad no ha reflejado el capital humano de la empresa, lo cierto es que forma parte de su riqueza. Cualidades tales como la organización, la disciplina, el adiestramiento, el conocimiento de! mercado, etc. que poseen los trabajadores de la unidad económica, son relevantes para la gerencia y para los usuarios de los estados financieros. El problema tradicional ha sido la falta de técnicas de medición y valoración de los recursos humanos.
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Published
2019-05-27
How to Cite
Sanz Santolaria, J. (2019). La contabilidad de los recursos humanos. Acciones E Investigaciones Sociales, (2). https://doi.org/10.26754/ojs_ais/ais.199423681
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