1、外文文献翻译原文HUMANRESOURCEACCOUNTINGINTRODUCTIONHUMANRESOURCEACCOUNTINGISNOTANEWISSUEINECONOMICSECONOMISTSCONSIDERHUMANCAPITALASAPRODUCTIONFACTOR,ANDTHEYEXPLOREDIFFERENTWAYSOFMEASURINGITSINVESTMENTINEDUCATION,HEALTH,ANDOTHERAREASACCOUNTANTSHAVERECOGNIZEDTHEVALUEOFHUMANASSETSFORATLEAST70YEARSRESEARCHINTOT
2、RUEHUMANRESOURCEACCOUNTINGBEGANINTHE1960SBYRENSISLIKERTBOWERS,1973LIKERTDEFENDSLONGTERMPLANNINGBYSTRONGPRESSUREONHUMANRESOURCESQUALITATIVEVARIABLES,RESULTINGINGREATERBENEFITSINTHELONGRUNLOOKINGATDIFFERENTPROPOSALSCONNER,1991,THERESOURCETHEORYCONSIDERSHUMANRESOURCESINAMOREEXPLICITWAYTHISTHEORYCONSIDE
3、RSTHATTHECOMPETITIVEPOSITIONOFAFIRMDEPENDSONITSSPECIFICANDNOTDUPLICATEDASSETSTHEMOSTSPECIFICANDNOTDUPLICATEDASSETTHATANENTERPRISEHASISITSPERSONNELITTAKESADVANTAGEOFTHEIRINTERDEPENDENTKNOWLEDGETHATWOULDEXPLAINWHYSOMEFIRMSAREMOREPRODUCTIVETHANOTHERSWITHTHESAMETECHNOLOGY,ASOLIDHUMANRESOURCETEAMMAKESALL
4、THEDIFFERENCEARCHEL,1995THEAMERICANACCOUNTINGASSOCIATION1970DEFINESHUMANRESOURCEACCOUNTINGAS“THEHUMANRESOURCESIDENTIFICATIONANDMEASURINGPROCESSANDALSOITSCOMMUNICATIONTOTHEINTERESTEDPARTIES”THEREARETWOREASONSFORINCLUDINGHUMANRESOURCESINACCOUNTINGRIPOLLANDLABATUT,1994FIRST,PEOPLEAREAVALUABLERESOURCETO
5、AFIRMSOLONGASTHEYPERFORMSERVICESTHATCANBEQUANTIFIEDTHEFIRMNEEDNOTOWNAPERSONFORHIMTOBECONSIDEREDARESOURCESECOND,THEVALUEOFAPERSONASARESOURCEDEPENDSONHOWHEISEMPLOYEDSOMANAGEMENTSTYLEWILLALSOINFLUENCETHEHUMANRESOURCEVALUECONCEPTUALFRAMEHUMANRESOURCES,LIKEANYOTHERASSET,BRINGWITHTHEMSEVERALCOSTSTABLE1USI
6、NGCRITERIATODETERMINEELEMENTSTHATCANBERECORDEDFINANCIALACCOUNTINGSTANDARDSBOARD,1984,1993INTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE,1989,1994,TABLE2SHOWSTHEPOSSIBILITIESOFCONSIDERINGHUMANRESOURCESASANASSETFINANCIALACCOUNTINGSTANDARDSBOARD,1984,1993ANDASACURRENTEXPENSETABLE1THECOSTSOFHUMANRESOURCESSOU
7、RCEFLAMHOLTZ,1976TABLE2ASSETSANDEXPENSEOFHUMANRESOURCESORIGINALFINANCIALFLOWSORIGINATINGWHENHIRINGANDTRAININGBECOMESNECESSARYSUBSTITUTIONINCURREDTODAYTOSUBSTITUTERESOURCESUSEDINADETERMINEDACTIVITYOPPORTUNITYTHEVALUEOFHUMANRESOURCESINITSMOSTFAVORABLE,ALTERNATIVEUSECOSTSDEFINITIONSASSETSEXPENSE1INTHEF
8、UTURE,THEENTERPRISEWILLPROBABLYOBTAINPROFITSZUBIARRE1995STATESTHATPROFITGENERATIONISASUBJECTIVEITEM2ASSETCOSTSMUSTBEMEASUREDEASILYTHISISDETERMINEDTHROUGHASIMPLEEXTERNAL,NOTANINTERNAL,OPERATION3THISISGOODFORHUMANRESOURCECONTROLTHEFIRMDOESNOTOWNHUMANRESOURCESLIKEITOWNSOTHERASSETS1REASONSFORCONSIDERING
9、HUMANRESOURCESASANASSETCOMEFROMAVOIDINGTHEPROBLEMSWHENCONSIDERINGTHEMASANASSETLEGALFRAMEFOLLOWINGTHEFOURTHDIRECTIVEOFCOMUNIDADECONOMICAEUROPEAN1978,NOPARTYTHATISREFERREDTOHUMANRESOURCESISCONSIDEREDINTHEDIFFERENTBALANCESHEETMODELS,ANDONLYINTHEPROFITANDLOSSACCOUNTARETHECOSTSMOSTDIRECTLYRELATEDTOTHEM,S
10、UCHASSALARIESANDSTAFFWELFAREEXPENSESINCLUDINGPENSIONSTHENUMBEROFEMPLOYEESCLASSIFIEDINCATEGORIESISMENTIONEDONLYINTHEEXPLANATORYREPORT,THESAMEASTHEBOARDOFDIRECTORSPAYMENTINSPAIN,THETREATMENTFOLLOWEDBYTHEPLANGENERALDECONTABILIDADMINISTERIODEECONOMIAYHACIENDA,1990ISMOREORLESSWHATHASJUSTBEENSHOWN,WHICHIM
11、PLIESACONTINUATIONOFTHEPLANGENERALDECONTABILIDADMINISTERIODEECONOMIAYHACIENDA,1973TRAININGANDSELECTIONCOSTANALYSISCONCEPTNODOUBT,WHENAFIRMINVESTSINHUMANRESOURCESBYACQUISITIONANDTRAINING,ITANTICIPATESAFUTUREGENERATIONOFPROFITSANDSERVICESTHATWILLBEPRODUCEDBYTHESEASSETSREFERRINGTOTRAINING,THEASOCIACION
12、ESPANOLADECONTABILIDADYADMINISTRACIONAECA1994STATESTHATONEOFTHETECHNIQUESSHOWINGAGREATERCAPACITYTOSTIMULATEEFFICIENCYISBASEDONTHEIDEATHATANEMPLOYEEWHOISINDUCEDTOGETTOKNOWHISJOBBETTERISMOREPRODUCTIVEANDQUICKERONTHEJOBTRAININGINFIRMSISANACTIVITYTHATDEVELOPSTHEWORKERSCAPACITYTOIMPROVEEFFICIENCYANDJOBQU
13、ALITY,THEREFORE,THEENTERPRISEINCREASESITSPROFITABILITYTHETRAININGCONCEPTISGENERALLYUSEDTODEFINETHREEDIFFERENTISSUESWHICH,INPRACTICE,AREDIFFICULTTODISTINGUISHCAPACITATION,TRAINING,ANDDEVELOPMENTGUZMANETAL，1996CAPACITATIONISTHEWORKERSACQUISITIONOFKNOWLEDGEANDSKILLSNECESSARYFORHISJOBTRAININGBETTERADAPT
14、STHEWORKERTOTHEJOB,ANDDEVELOPMENTFOCUSESONPROMOTIONTOHIGHERJOBLEVELSEVENTHOUGHTHEREAREDIFFERENTTRAININGCLASSIFICATIONS,THEONEPROPOSEDBYMARQUES1974REPORTSSEVERALCRITERIA1WHENDOESTRAININGTAKEPLACEITCANBEATTHECONTRACTINGMOMENTORANYMOMENTDURINGEMPLOYMENT2HOWLONGISTHETRAININGPERIODITCANTAKEFROMONEORTWODA
15、YSTOONEORTWOWEEKSINSOMECASES,ITCANTAKESIXMONTHS,ONEYEAR,ORMORE3DOESTHISTRAININGRELATETOTHENATUREOFTHEJOBBYUPDATINGANEMPLOYEESKNOWLEDGEANDTEACHINGNEWTECHNIQUESORDOESITOPENDOORSTONEWSKILLSNOTRELATEDTOTHEWORKERSPROFESSIONALACTIVITY4ISTHEREINTERNALOREXTERNALTRAININGTAKINGPLACETHECRITERIABASEDONTHEJOBSNA
16、TUREISALSOPROPOSEDBYAECA1994INITSMANAGERIALACCOUNTINGDOCUMENTNUMBER6WHEREITDISTINGUISHESBETWEENCREATIVETRAININGANDCOMPETITIVESTRATEGYTRAININGTHEREFORE,CREATIVETRAININGCOMESFROMTHEFIRMSPLANNINGPROCESSANDMAKESPERSONNELCAPABLEOFDOINGTHEIRJOBONTHECONTRARY,COMPETITIVESTRATEGICTRAININGMAINTAINSTHEFIRMSCOM
17、PETITIVELEVELINSIDECREATIVETRAINING,THREEDIFFERENTACTIONSCANBEDISTINGUISHEDTHATWILLINCURSOMEEXPENSESROBLEDA,1994THOSETRAININGEXPENSESARERELATEDTOJOBSANDPROFESSIONEVOLUTION,IMPROVEMENTSINGLOBALSERVICES,ANDINNOVATIONORCHANGEINPROJECTSINANYCASE,EXPENSESDERIVEDFROMCREATIVETRAININGARECONSIDEREDLONGTERMBE
18、CAUSETHEYINCREASETHEFIRMSADDEDVALUEINOTHERWORDS,WITHCREATIVETRAINING,THEFIRMBECOMESMORECOMPETITIVEANDINCREASESITSINCOMEEXPENSESDERIVEDFROMCOMPETITIVESTRATEGICTRAININGWILLBECONSIDEREDASCURRENTEXPENSESSINCETHEYAPPEARASACONSEQUENCEOFSHORTTERMACTIONSTHATMAINTAINTHEFIRMSCOMPETITIVELEVEL,EVENTHOUGHITSABSE
19、NCEMAYLEADTOADECREASEINTHEEMPLOYEESQUALIFICATIONSTREATMENTFROMAFINANCIALACCOUNTINGPERSPECTIVEFOLLOWINGTHEDEFINITIONSALREADYEXPLAINED,ASLONGASFUTUREBENEFITSAREEXPECTEDTOCOMEFROMTHESETRAININGCOSTS,THEYCANBETREATEDASASSETSHOWEVER,THISDOESNOTHOLDTRUEINREALITYASCEAGARCIA1990STATES“THEREISACLEARABSENCEOFC
20、ORRESPONDENCEBETWEENTHEREALASSETSINTHEPRESENTFIRMSANDTHOSERECOGNISEDINTHEBALANCESHEETINFACT,ASSETSARETOORELATEDTOITSJURIDICALCONCEPTIONTHATIS,OWNEDBYTHEFIRM,INFRONTOFAPUREECONOMICAPPROACHWHEREASSETISEVERYINSTRUMENTORWAYTHATCANBEUSEDINTHEPRODUCTIONDISTRIBUTIONFIRMSPROCESSOR,INGENERAL,EVERYCATEGORYOFE
21、CONOMICVALUEWHICHCANBETRANSFORMEDINTOGOODSORSERVICEORANYINSTRUMENTATTHESERVICEOFTHEFIRMORTHATTHEFIRMUSES,REGARDLESSOFITSJURIDICALSTATEANDALSOALLTHOSEGOODSANDRIGHTSTHATTHEFIRMDOESNOTOWNNOWBUTUSEDTOOWNORWILLOWNLATERON,BYVIRTUEOFCOLLATERALCONTRACTSORAGREEMENTSWHICHMAYINDUCEIT”SO,ADIAGNOSISISREACHEDABOU
22、TTHEPREDOMINANTASSETCONCEPTTHISSITUATIONCANBEEXPLAINEDBYTWOIMPORTANTPROBLEMSTHATAREMETWHENREFERRINGTOINTANGIBLESIDENTIFYTHEASSETSCOSTANDESTIMATETHEPERIODINWHICHTHEASSETSHOULDBEAMORTIZEDININTERNATIONALACCOUNTING,BESIDESCLEARLYRECOGNIZINGSOMEITEMSASASSETSCASH,STOCK,MACHINERY,ANDSOONTHEREISGREATDEBATEW
23、HETHERCERTAINOTHERITEMSARECONSIDEREDCAPITALIZATIONTHESEAREKNOWNASDEFERREDCHARGESINENGLISHACCOUNTINGLITERATUREHENDRIKSEN,1992ITCANBESAIDTHENTHATNOTONLYARETHELIMITSUNCLEARBETWEENINTANGIBLE,FIXEDASSETSANDDEFERREDCHARGES,BUTALSOWHICHELEMENTSARECONSIDEREDASSETSANDWHICHELEMENTSARECONSIDEREDEXPENSESTREATME
24、NTFROMAMANAGERIALACCOUNTINGPERSPECTIVEPERSONNELWORKINGFORADETERMINEDENTERPRISEISACTUALLYPARTICIPATINGINAVALUECREATIONPROCESSTHATIS,ANYECONOMICACTIVITYMAKESTHEFIRMINCURCOSTSONETRADITIONALCLASSIFICATIONTAKESINTOACCOUNTTHECOSTCATEGORIESOFRAWMATERIALS,INDUSTRIALPLANTS,ANDPERSONNELWHENADDINGINCOMEFLOWTOA
25、NORGANIZATIONSMARKETGOODSANDSERVICES,IFITISSUPERIORTOTHECOSTFLOW,ITBECOMESADDEDVALUETHISVALUEISACONSEQUENCEOFTHEINTERACTIONBETWEENMATERIALANDHUMANRESOURCESINPRODUCTIONBECAUSEITISDIFFICULTTOKNOWANDMEASUREVALUE,ACCOUNTINGHASUSEDSUBSTITUTEDMEASURESSUCHASACQUISITIONCOST,SUBSTITUTIONCOST,ANDEVENOPPORTUNI
26、TYCOSTMARQUES,1974SUBSTITUTIONCOSTSLIKERTBOWERS,1973IMAGINESANEXTREMESITUATIONFORTHEFIRMSMANAGEMENT“SUPPOSETHATTOMORROWALLTHEJOBSAREEMPTY,BUTYOUSTILLHAVEAVAILABLEALLTHERESTOFTHERESOURCESBUILDINGS,FACTORIES,INDUSTRIALPLANTS,PATENTS,STOCKS,MONEY,ANDSOONEXCEPT,OFCOURSE,FORTHEPERSONNELHOWMUCHTIMEWOULDIT
27、TAKEYOUTORECRUITTHENECESSARYPERSONNEL,TRAINITUNTILTHEYAREABLETOASSUMEALLTHEEXISTINGFUNCTIONSATTHEPRESENTCOMPETITIVELEVELANDINTEGRATEITINTHEORGANISATIONINTHESAMEWAYTHEYNOWARE“THEMENTALEXERCISENECESSARYTOREBUILDANORGANIZATIONISANEXCELLENTWAYTOATTRACTATTENTIONTOHUMANRESOURCES,WHICHISNOWSEENINANEWLIGHTC
28、ERTAINLY,PROFESSORLIKERTSFICTIONINCLUDESTHEIMPLICITPOSINGOFHUMANRESOURCEVALUATIONUNDERSUBSTITUTIONORREPLACEMENTCOSTCRITERIAEVENTHOUGHLIKERTSPROPOSALISVERYUNLIKELY,ITENABLESCALCULATINGTHECOSTOFTOTALLYSUBSTITUTINGORREPLACINGHUMANRESOURCESTOCALCULATESUBSTITUTIONCOST,FIGUREINTHECOSTOFSACRIFICETOREPLACEA
29、HUMANRESOURCETHATISALREADYEMPLOYEDTHISCOSTINCLUDESEXITCOSTSOFTHELEAVINGEMPLOYEEANDRECRUITINGANDTRAININGOFTHEREPLACEMENTOPPORTUNITYCOSTSSOMEAUTHORSCONSIDERTHATOPPORTUNITYCOSTSARENOTTHEALTERNATIVETOHISTORICALCOSTSNORSUBSTITUTIONCOSTS,BUTESTIMATESTHESECOSTSWITHOUTMISTAKEOPPORTUNITYCOSTSARECONSIDEREDAS“
30、ANASSETVALUEWHENTHEYARETHETARGETOFANALTERNATIVEUSE“HEKIMIANANDJONES,1967COSTVALUATIONISBASEDUPONTHECONFLICTOFINTERESTTHATCANTAKEPLACEINAFIRMSINTERNAL,FICTITIOUSMARKETWHERESEVERALORGANIZATIONALUNITSDIVISIONSPARTICIPATETHESEUNITSMUSTBEPROFITCENTERS,THATIS,THEIROBJECTIVESMUSTBEEXPRESSEDINTERMSOFPROFITA
31、BILITYEXITCOSTANALYSISCONCEPTEXITCOSTSCANBECLASSIFIEDINTOTHETHREECATEGORIESRIPOLIANDLABATUT,1994OFLOSTEFFICIENCYPRIORTOSEPARATION,JOBVACANCYCOSTDURINGTHENEWSEARCH,ANDTERMINATIONPAYTREATMENTITISDIFFICULTTOPUTAVALUEONLOSTEFFICIENCYPRIORTOSEPARATIONPRODUCTIVITYPEREMPLOYEESEEMSTOBETHEMOSTADEQUATEMEASURE
32、HOWEVER,THISMEASUREGENERALLYCALCULATEDBYMEANSOFARATIOISNOTPROBLEMFREEFOREXAMPLE,CONSIDERADMINISTRATIVEORMANAGEMENTJOBSWHEREPRODUCTIVITYISSOHARDIFNOTIMPOSSIBLETOIDENTIFYTHEVACANCYCOSTPREVENTSTAKINGINTOACCOUNTHOWMUCHTHEFIRMCEASESTOGAINBECAUSETHEEMPLOYEEISNOTWORKINGTHEREANYMOREIFTHISLOSSISEXPRESSEDACCO
33、RDINGTOTHEPRODUCTIVITYRATIO,THESAMEPROBLEMSARISETHATWEREDISCUSSEDINPREVIOUSPOINTSEXCEPTFORTHEESTIMATEDWASTEDRETURNPERCENTAGETHAT,INTHISCASE,BECOMESUNNECESSARYREGARDINGTERMINATIONPAY,ACCOUNTINGNORMALLYREFERSTOTHISASINDEMNITIESREFERRINGTOTHEINDEMNITYACCOUNTINGTREATMENT,ISITNECESSARYTORECORDAPROVISIONF
34、ORTHETOTALPOSSIBLEINDEMNITIESOFTHESTAFFTHATIS,DOESANEXPENSEORLOSSEXIST,WHETHERPOTENTIALORREAL,ANDISTHEPROVISIONNECESSARYUSETHEEXAMPLEOFANEMPLOYEEWHOSPENDSHISENTIREPROFESSIONALLIFEINAFIRMFROMTHEBEGINNINGTHROUGHRETIREMENTITISOBVIOUSTHATTHEPROVISIONISNOTNECESSARYTHEPROVISIONHASBEENRECORDEDTOTHEDEBITOFE
35、XPENSES,THEREFORE,ITREMAINSTHATTHEPREVIOUSENTRYCANNOTPOSSIBLYBERECORDEDBECAUSEFUTUREEVENTSINTHISPARTICULARISSUEAREUNKNOWNTHEPROVISIONENTRYMUSTNOTBERECORDEDFORTHEENTIRESTAFFBECAUSETHISWOULDBEACTINGAGAINSTTHEACCRUAL,REGISTER,ANDPRUDENTACCOUNTINGPRINCIPLESWHENISTHEBESTMOMENTFORRECORDINGASTAFFINDEMNITYP
36、ROVISIONANINDEMNITYPROVISIONMUSTBERECORDEDONLYWHENTHEENTERPRISEHASDECIDEDTOPUTANENDTOTHEEXISTINGCONTRACTSANDHASALREADYESTIMATEDBASEDUPONTHEPREVAILINGLAWTHEQUANTITYACCRUEDRECORDINGTHEPROVISIONBEFOREHANDWOULDNOTBECORRECTBECAUSETHEFIRMSDECISIONISSTILLNEEDED,NOTJUSTPERSONALOPINIONSDOANYRESTRICTIVEFACTOR
37、SEXISTFORRECORDINGITNOTONLYISTHISNOTTRIVIAL,BUTITPOSESANIMPORTANTPROBLEMITISOBVIOUSTHATIFAFIRMCANNOTFINANCIALLYAFFORDTHEINDEMNITIESBECAUSEITDOESNOTHAVEENOUGHCASH,THENTHEPROVISIONMUSTNOTBERECORDEDSINCETHEFIRMISNOTABLETOPAYIT,THELIABILITYDOESNOTEXISTCONCLUSIONSINASYSTEMATICWAY,THISPAPERPRESENTEDTHEACC
38、OUNTINGTREATMENTFORHUMANRESOURCESINORGANIZATIONSFIRST,GENERALCOSTSRELATINGTOHUMANRESOURCESHAVEBEENANALYZED,CONSIDERINGTHEPOSSIBILITYOFINCLUDINGTHEMASASSETSINFINANCIALSTATEMENTSSECOND,THISPAPERHASFOCUSEDONTHETRAININGCOSTS,STUDYINGDIFFERENTALTERNATIVESREGARDINGRECORDINGAFTERADETAILEDEXPOSITION,ITISCON
39、CLUDEDTHATTRAININGCOSTSCANBETREATEDINASIMILARWAYASANYOTHERCAPITALIZEDEXPENSELAST,EXITCOSTSHAVEBEENPROPOSEDALTHOUGHSEVERALTREATMENTSHAVEBEENSUGGESTEDINORDERTORECORDTHEMASANEXPENSE,APROVISION,ORACAPITALIZEDEXPENSE,THISPAPERPREFERSTHEFIRSTOPTIONTHERECANNOTBEONEALTERNATIVEONLYWHENTREATINGDISCHARGEINDEMN
40、ITIES,BUTANYAPPROACHCANBECONSIDEREDWHENITBETTERSUITSTHEINDIVIDUALFIRMSNEEDSSOURCECARMEBARCONSVILARDELL,SOLEDADMOYAGUTIERREZ,ANTONIOSOMOZALOPEZ,JOSEPVALLVERDUCALAFELL,ANDCARLOSGRIFULMIQUELAHUMANRESOURCEACCOUNTINGJINTERNATIONALADVANCESINECONOMICRESEARCH,1999,VOL5译文人力资源会计导言人力资源会计不是经济学的一个新问题。经济学家认为，人力资源
41、作为一种生产要素，他们探讨其在教育、卫生投资和其他领域的不同的衡量方式。会计人员注意到人力资产的价值已经至少70年了。真正的人力资源会计的研究是始于二十世纪六十年代伦西斯利克特鲍尔斯，1973年。利克特承受巨大的压力为人力资源的定性数学做长期规划，最终取得很大的收益。从不同的建议看康纳，1991，资源理论认为，人力资源存在一个更为明确的方式。这一理论认为，一个公司的竞争地位取决于其具体的资产，而不是重复的资产。最具体（而不是重复）的资产是企业已有的工作人员。它利用其相互依存的知识优势。这可以解释为什么有些企业比其他企业更有效率。在相同的技术条件下，具有一组雄厚的人力资源队伍有重大的影响爱切尔，
42、1995。美国会计协会1970对人力资源会计所下的定义为“人力资源的鉴定和计量过程，是将有关信息披露给相关当事人的过程。”把人力资源包括在会计计量中有两个原因里波尔和拉巴图特，1994。第一，由于人提供的服务是可以计量的，所以对于一个公司来说他们是一种宝贵的资源。公司不必因为其拥有才将人力确认为是一种资源。第二，将一个人的价值作为一种资源，取决于他是如何被雇佣的。因此，管理方式也会影响人力资源的价值。概念框架人力资源，像其他资产一样，带来了一些成本（见表1）。采用一定的标准以确定其是可以记录的财务会计准则委员会，1984年，1993年；国际会计准则委员会，1989年，1994年，表2显示了考虑
43、人力资源作为一项资产的可能性财务会计准则委员会，1984年，1993年，并作为当期费用。表1人力资源的成本成本定义来源弗兰郝斯,1976表2人力资源的资产和费用资产费用1在未来，企业可能获得的利润。苏维亚雷1995指出，利润的产生，是一种主观的项目。2资产成本必须是容易计量的。这种确认是通过外部而不是内部。3这有利于人力资源控制，企业不是像拥有其它资产那样拥有人力资源。1把人力资源作为一项资产是产生于避免考虑把人力资源作为一项资产的问题。法律框架在欧洲科穆尼达经济1978中，在资产负债表模型中没有考虑人力资源，只有在利润表中考虑了直接相关的费用，诸如工资和职工福利费（包括退休金）。许多员工的项
44、目只是在说明性报告中提到，董事会的报酬也是。在西班牙，计划从会计中分离出来的处理MINISTERIODEECONOMIAYHACIENDA,1990或多或少已经显示，这意味着该计划的延续MINISTERIODEECONOMIAYHACIENDA,1973。培训和选择成本分析概念毫无疑问，当一个企业通过取得和培训对人力资源进行投资，它预期的利润和服务是由资产产生的。关于培训，ASOCIACIONESPANOLADE初始成本雇佣和培训时引起必要的资金流量。替换成本当前在一个确定的活动中所用的替代资源。机会成本用于最有利的、可选择方面的人力资源价值。CONTABILIDADYADMINISTRACI
45、ONAECA1994指出，一项技术有更高的效率是引导员工知道更好更有效的工作。企业培训是开发劳动者的能力，提高效率和工作质量的活动，从而加强企业的盈利能力。培训的概念通常用来定义三个不同的问题，在实践中难以区分获得能力、培训和发展古兹曼等，1996。获得能力是工人在工作中取得知识和技能所必需的能力。培训是让工人更好的适应工作，从而促进工作水平的提高。即使有不同的培训类别，但马克斯1974还是提出了几个标准1什么时候进行培训它可以在合同期间或是在雇佣的任何时候。2培训期有多久它可以从一两天到一两个星期。在某些情况下，它可能需要六个月，一年，甚至更多。3培训是否和工作的性质有关更新员工的知识和传授
46、新技术或为无关人员的专业活动提供新技能，这些都不涉及工人的职业活动。4内部或外部的培训是否正在发生AECA1994提出以工作性质为基础的标准在管理会计6号文件中区分了创造性培训和竞争策略培训。因此，创造性培训来自企业的规划过程，使全体人员能胜任他们的工作。相反，竞争策略的培训是使公司保持竞争水平。在创造性培训中，三种不同的行为可以通过发生的费用来区分罗夫莱达，1994。这些培训费用是关于工作和职业的发展，全球服务的改善和创新或改变计划有关。在任何情况下，来自创造性的培训费用被认为是长期的，因为他们增加了企业的附加值。换句话说，通过创造性培训，企业更有竞争力，收入也会增加。来自作为短期行为的竞争
47、策略培训的费用被视为经常性费用，可以保持企业的竞争水平，尽管它的缺失可能导致员工的资历下降。从财务会计视角的处理以下是已经解释的定义，只要预期的未来收益来自这些培训费用，那么它们可以被视为资产。但是，事实上这并不成立。塞亚加西亚1990指出“在现在的企业和他们的资产负债表中缺乏明确的对应关系事实上，资产是和法律概念相关的（即为企业所拥有），一个纯粹的经济方法就是资产是一种工具或方式，可以在生产与分配的公司中使用，或者在一般情况下，每一种经济价值都能够转化为商品或是服务，或者任何有关为公司服务的仪器或使用者，不管其法律情形以及公司由于抵押合同或协议导致的所有商品和权力，过去是企业拥有但现在不为企
48、业所拥有或以后将再拥有的都会使资产减少。”所以，要对主要资产概念的进行识别。这种情况在碰提及无形资产时可以解释为两个重要问题资产成本的确定和资产分摊期间的估价。在国际会计中，除明确确认的资产项目（现金，股票，机器等）之外的某些其它项目是否作可为资产还存在很大的争论。在英国会计文献中这些是被作为待摊费用的尼爵克森,1992。可以说，当时不但无形资产、固定资产和待摊费用尚不清楚，而且哪些作为资产，哪些作为费用也不明朗。从管理会计视角的处理员工为一个企业工作实际上是参与价值创造的过程。也就是说任何经济活动都会使企业发生费用。传统的分类考虑了原材料、厂房和人员等分类的成本。当增加的收入流向一个组织的商
49、品和服务市场，如果该收入的流向优于成本的流向，那么它就成为了附加值。这个附加值是原材料和人力资源在生产中相互作用的结果。因为该价值是难以知道和计量的，所以会计已经使用一些替代度量，如购置成本，替代成本，甚至机会成本来计量马克思,1974。替代成本李克特鲍尔斯，1973想象一个公司管理的极端情况“假设明天所有的工作都是空的，但你仍然可以得到所有的剩余资产建筑物、工厂、工业车间、专利、股票、资金等等；当然除了人员。你将花多少时间招募那些必要的人员，并对他们进行训练，直到他们能够承担目前存在的所有职能的竞技水平以及用他们现在所用的方式融入到这个组织中”行使必要的精神训练来重建一个组织是吸引人力资源注意的一个很好的方法，这在现在被看做是一个新角度。当然，利克特教授的小说包括人力资源的隐性价值构成下替代（或替换）的费用标准。尽管利克特的建议是非常不可能的，它使计算完全替代（或替换）了人力资源的成本。为了计算替代成本，用数据的牺牲成本来替换已经雇佣的人力资源成本。这成本包括员工离职形成的已退出的成本和招募并培训刚替换进来的员工的成本。机会成本有些作者认为，机会成本即不是历史成本的选择，也不是替代成本的选择，但是仍要毫无错误的估计这些成本。机会成本被认为是“一项资产的价值，当（他们）是可以选择的使用目标”潶克梅和琼斯，1967。成本估价的依据是利益冲突，它
