The accounting aspect of employees as human resources
2013
Pavlović, Radica (School of Business Studies, Požarevac (Serbia)) | Stamenković, Slobodan (School of Business Studies, Požarevac (Serbia)) | Jelena, Stajković (School of Business Studies, Požarevac (Serbia))
Employees of the company are the specific as sets which determine the development of business processes and achieving the goal of the company. In this respect, speaking in an accounting sense, education, wages, bonuses and other financial compensation for the cost of a company that is recognized in the income statement and reduce liquid assets on which payment is recorded in the Statement of Cash Flows. On the other hand, viewed in the context of development, employed as human resources contribute to increased productivity and efficiency and thus increase the value of business performance and absorb these costs and the paper points to the invisibility of the specific contributions of human resources directly in the accounting statements.
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