Accounting Report Models of Human Capital Effects in Entrepreneur Organization
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 F...
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| Format: | Article |
| Language: | English |
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University of Banja Luka, Faculty of Economics
2006-12-01
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| Series: | Acta Economica |
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| Online Access: | http://ae.ef.unibl.org/index.php/AE/article/view/308 |
| _version_ | 1818566054677315584 |
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| author | Никола Вукмировић, PhD |
| author_facet | Никола Вукмировић, PhD |
| author_sort | Никола Вукмировић, PhD |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-14T01:48:49Z |
| format | Article |
| id | doaj.art-986fbfb7f5974b5995f712535171709c |
| institution | Directory Open Access Journal |
| issn | 1512-858X 2232-738X |
| language | English |
| last_indexed | 2024-12-14T01:48:49Z |
| publishDate | 2006-12-01 |
| publisher | University of Banja Luka, Faculty of Economics |
| record_format | Article |
| series | Acta Economica |
| spelling | doaj.art-986fbfb7f5974b5995f712535171709c2022-12-21T23:21:27ZengUniversity of Banja Luka, Faculty of EconomicsActa Economica1512-858X2232-738X2006-12-0145Accounting Report Models of Human Capital Effects in Entrepreneur OrganizationНикола Вукмировић, PhD0Faculty of Economics, University of Banja LukaClassic 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.http://ae.ef.unibl.org/index.php/AE/article/view/308accounting for entrepreneurs and managers, effects of human capital, entrepreneurial organization, ABC and BSC accounting methods, QFD method. |
| spellingShingle | Никола Вукмировић, PhD Accounting Report Models of Human Capital Effects in Entrepreneur Organization Acta Economica accounting for entrepreneurs and managers, effects of human capital, entrepreneurial organization, ABC and BSC accounting methods, QFD method. |
| title | Accounting Report Models of Human Capital Effects in Entrepreneur Organization |
| title_full | Accounting Report Models of Human Capital Effects in Entrepreneur Organization |
| title_fullStr | Accounting Report Models of Human Capital Effects in Entrepreneur Organization |
| title_full_unstemmed | Accounting Report Models of Human Capital Effects in Entrepreneur Organization |
| title_short | Accounting Report Models of Human Capital Effects in Entrepreneur Organization |
| title_sort | accounting report models of human capital effects in entrepreneur organization |
| topic | accounting for entrepreneurs and managers, effects of human capital, entrepreneurial organization, ABC and BSC accounting methods, QFD method. |
| url | http://ae.ef.unibl.org/index.php/AE/article/view/308 |
| work_keys_str_mv | AT nikolavukmirovićphd accountingreportmodelsofhumancapitaleffectsinentrepreneurorganization |