Экономические науки/5.
Управление трудовыми ресурсами
Yessengeldi
A.
Al-Farabi Kazakh National University, Kazakhstan
Human resources as an important asset of the company
The development of the leading
countries of the world led to the formation of the new economy - the economy of
knowledge, innovation, global information systems, new technologies and
business venture. The main part of the new economy is human capital, which is
the main driving force of economic and social development of contemporary society.
Changing the role of human capital
and its transformation from a cost factor to the main productive and social
factors has led to the need for the formation of a new development paradigm. As
part of a new paradigm of development and human capital of the world community
took the lead in the national wealth (up to 80% in developed countries).
It is particularly important to find
and use the most effective ways of achieving them for Kazakhstan. Further
progress of Kazakhstan economy is mainly due to the effective use of human
resources.
The problem of efficient use of
human resources is a problem not only for Kazakhstan, but for all the world's
economies. Indeed, the present stage of using scientific and technological achievements and innovative technology
is characterized by the fact that human factor is very important. This means
that the successful development of primary economy is largely dependent on the
quality of its intellectual resources of the state and of the quality of staff.
An important condition for achieving this is to improve the state of the
organization and development of human resources management mechanism of
enterprises.
One of the main components of the
future development of the industry to a new level is to mobilize the potential
of the staff and the efficiency of its use. This imposes certain requirements
for personnel management system, initiative and enterprise of the latter. In
companies the lack of experience for effective personnel management system,
which in a competitive environment could adequately respond to the changes
taking place both in domestic and foreign media organizations.
The success of the leading firms in
the developed countries is related to the creation of highly efficient
mechanisms of human resources management at the organizational level, which
form the basis of a comprehensive, strategic approach to the use and
development of labor potential.
First, we should emphasize that the
widely used term «human resources» take and use in all countries,
because they believe that fundamentally wrong to equate
people, or employees of the organization to management resources [1]. But this
is a purely socio-psychological approach. In economic terms, the concept of «human resources» is quite acceptable and accurately reflects one of the
major sources for constructing and maintaining business process. Human
resources just as financial and material resources used in the production
process. At the same time human resources have common properties with other
resources, foremost among which is their usefulness, scarcity, and the level of
value (for money-capital, for example, its market value, and for human
resources - quality composition).
Nowadays, the main disputes about
what they manage - human resources or human capital.
Theodore Schultz, who first spoke of
the «human capital» rightly, argued that «all human resources and capabilities
are either congenital or acquired. Everyone is born with an individual set of
genes determining his innate human potential. Acquired valuable human qualities
that can be amplified corresponding attachments, we call human capital» [2]. However, Schultz is not talking about what manage
- human resources or human capital.
Human capital - is an individual
membership. Everyone learns in the course of life, takes a variety of skills,
etc., and acquires valuable qualities. However, to a certain time, he cannot
enter into an employment relationship does not fall under the control of
someone. Therefore, human capital has a place, but it is some time remained neutral
in terms of production, without being subject to control. [3]
Increasing the level of human
capital of an individual is not always related to the management, but no doubt
that human resources management involves a certain impact of the individual, which
resulted in an increase in its human capital. The individual can independently
raise their human capital, which cannot be used in the course of social and
community activities. For example, knowledge of a foreign language cannot be
useful in the workplace. That is only used in the management of the human
capital. Thus, we can say that the production process is carried out human
resource management, rather than human capital.
So, we can formulate the concept of «human resources» as follows: human resources - people
who have a certain human capital. For various business entities requires people
with a different set of human capital. For society in general, human resources
- a population of working age, with the existing level of human capital.
In the process of human resource
management is necessary to decide on the amount of investment in the formation,
use and development of human resources based on the economic feasibility of
such investments.
Next, consider the human resources -
as one of the major assets of the companies. In modern practice, accounting for
investments in human resources are considered more as expenses rather than
assets, which distorts the rate of return on invested resources.
International Financial Reporting
Standards treat assets as controlled company resources on which the company
expects economic benefits in the future. International Standards have three
essential attributes recognition of assets of the organization:
- The likelihood of economic
benefits;
- Accountability on the part of
companies;
- The origin of the transactions and
other events of the past periods.
However, this approach to the
recognition of human resources as an asset of the company is controversial
among economists. One of the stumbling blocks is the issue of evidence and
objective confirmation of the expected economic benefits of human resources as
an asset. [4]
According to International Financial
Reporting Standards the future economic benefits embodied in the asset - is a
potential that will directly or indirectly in the cash flow of the company. The
company will receive the economic benefits of the assets if the assets can be:
- Used alone or in combination with
other assets in the production of goods and services sold by the company;
- Exchanged for other assets;
- Used for repayment of liabilities;
- To distribute among the owners of
the company.
It is unlikely that the company will
receive economic benefits from the exchange of human resources for other assets
or use them to pay off obligations. Especially human resources cannot be
distributed among the owners of the company. At the same time, the company can
gain economic benefits from the use of human resources in the production of
goods (works, services). [5]
From this position we agree, when
company invests in human resources they expects to receive feedback from them.
This is especially true of areas such as the activities of audit and
consulting, modeling, advocacy, professional sports, where a man plays a
significant role in the economic activity of subjects. Sports clubs buy and
sell rights to certain athletes, and the sum of acquisition costs only one
player shall be calculated in millions of dollars.
In my opinion, from the view of the
probable future economic benefits from human resources, it can be considered an
asset of the company, as they are a major factor in its success and a source of
profit. In the process of recruitment, training and retraining of employees is
necessary to aim at research and objective measurement of the potential economic
benefits of the use of human resources.
One of the essential characteristics
of any asset - control over them by the company. Control is the ability of the
company to benefit from the use of controlled assets or restrict the rights of
others to use these benefits. Note that the issue of control is closely related
to legal ownership.
Opponents of this idea believe that the
company has no ownership to the person; the human resources should not be
reflected in the account and the balance sheet as an asset. However, the
international accounting practice in determining the existence of the right of
ownership of the asset is not paramount. Most of the assets are under the
control of the economic entities when asset management is carried out not on
the basis of legal ownership and possession from the position of recoverable
economic benefits [6].
So, we can assume that, although a
person cannot be the object of property relations of the company with the staff
generally is stable.
The third and perhaps the main criterion
for recognizing the company's assets is their objective assessment. Assets are
considered only those economic resources that can be estimated in monetary
terms. Therefore, I believe that human resources should be recorded and the
statements as an intangible asset (because they are not identified as an asset)
and as part of the business reputation of the organization.
Goodwill as an accounting category
is formed by the business combination and represents payments made to the
company-buyer in anticipation of future economic benefits from assets that cannot
be individually identified and separately recognized. By purchasing a business,
the acquirer pays not only for assets that are recorded in the organization,
but for specially trained people able to work efficiently and increase the
profit of the acquired company. The future economic benefits may be derived
from synergies between the identifiable assets acquired and human resources,
for which the buyer is willing to pay when purchasing organization.
Literature:
1. Бодди Д., Пэйтон Р. Основы менеджмента.
СПб.: Питер, 1999, с.55
2.
Jac Fitz-enz. Human capital: how to measure and
increase its value finansy.ru/st
3.
Корчагин Ю.А. Человеческий капитал и процессы развития на макро - и
микроуровнях. - Воронеж, 2010.
4. Canning J.B. The Economics of Accountancy. N.Y.: Ronald Press, 1929.
5.
Eldon S. Hendriksen, Michael F. Van Breda, Accounting
theory, Irwin, 1992 – 905.
6. Агеева О.А. Требования к формированию
отчетности по МСФО // Бухгалтерский учет. 2006. № 14, с. 51-57.