Accession Number : ADA112740

Title :   Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

Descriptive Note : Master's thesis,


Personal Author(s) : Marin,Kenneth J La Grave

PDF Url : ADA112740

Report Date : Dec 1981

Pagination or Media Count : 94

Abstract : Human Resource Accounting (HRA) has been developed to provide accurate estimations of human value to organizational entities and useful information to managers in their decision making processes. It is shown that HRA can serve as an internal management tool. In this thesis HRA concepts are presented. Consistent with concepts of assessing human resources, the costs and value to the organization are addressed to include significant and relevant criticisms from authors in the field of HRA. Finally, a historical cost method based upon HRA principles is proposed, specifically looking for impacts upon Venezuelan Navy managerial personnel decisions. The application of HRA in the Venezuelan Navy is supported. The historical cost model suggested has attempted to contribute to a useful theory of HRA to improve control and management in the Venezuelan Navy personnel decision making process. (Author)

Descriptors :   *Management planning and control, *Personnel management, *Accounting, *Decision making, Resource management, Human resources, Naval personnel, Military forces(Foreign), Venezuela, Naval planning, Manpower, Cost analysis, Economic models, History, Operational effectiveness, Cost effectiveness, Theses

Subject Categories : Administration and Management
      Humanities and History
      Personnel Management and Labor Relations

Distribution Statement : APPROVED FOR PUBLIC RELEASE