Human Resource Accounting and Auditing PPT
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Simple and easy way to understand HR Accounting and Auditing in this ppt. https://www.youtube.com/watch?v=cRelrckyFMk use this link for Financial Management Chapter 1 for all students.
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Human resource accounting and audit
This document discusses human resource accounting and auditing. It defines human resource accounting as identifying, measuring, and communicating data about human resources. Several methods of valuing human resources are described, such as historical cost and replacement cost. The document also discusses the objectives, scope, and approaches of conducting human resource audits within an organization. It provides guidelines on planning and conducting audits to evaluate the effectiveness of HR functions and ensure legal compliance.
Human resource accounting
HRA is a subsection under accounting. In this slides you will learn about;
- meaning and definition
- HRA purpose in an organization
- Objectives
- Advantages
- Disadvantages
- Benefits
- Assumptions
- HRA used by the managers
- Methods of HR valuation and accounting
Human resource accounting
Human resource accounting involves measuring the cost and value of people to an organization. It includes measuring recruitment, training, and development costs incurred by the organization and assessing the economic value employees provide. There are two main aspects of human resource accounting: human resource cost accounting, which accounts for investment in developing human resources, and human resource value accounting, which assigns monetary values to human assets. Various approaches to valuing human resources include historical cost, replacement cost, and opportunity cost approaches. While human resource accounting provides useful information for decision making, there are also limitations such as uncertainty around employee tenure and lack of standardized valuation methods.
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HRD functions include performance appraisal, employee training and development, career planning, organizational change management, succession planning, involvement in quality circles, and worker participation in management. An effective HRD climate requires top-down commitment from management, managers playing a motivational role in developing employee competencies, management having faith in employees, open communication and feedback, and a supportive personnel management system. Measuring HRD climate can include assessing managerial assumptions about human nature, values and leadership style, organizational size, and structure. Developing human capital is important for organizational success and competitive advantage through intellectual capital like skills and knowledge, social capital like relationships, and emotional capital like self-confidence.
Introduction to Strategic HRM
Strategic human resource management (SHRM) aligns a company's human resource strategies and policies with its business strategies and objectives. The document discusses key concepts in SHRM including determining strategic objectives, developing action plans, the four components of SHRM, and linking business and HR strategies. It also covers frameworks for SHRM such as strategic fit, HR bundles, and theoretical perspectives including fit, functional, economic, and typological. Examples are provided of alternative HR strategies in different industries and how competition is changing HR practices in retail banking.
F:\Shri\Human Resource Development Design
This document outlines the design of a human resource development (HRD) system. The purpose of an HRD system is to build the competencies and commitment of individuals, teams, and the entire organization in order to achieve the organization's mission and objectives. An effective HRD system uses instruments like training, performance appraisal, counseling, and team building. When designing an HRD system, principles of consistent support, focus on HRD, structured system, and functioning evaluation process are important. The design process involves need assessment, development, implementation, and evaluation.
Role of hr in strategic formulation
The document discusses the role of human resources in strategic formulation. It defines strategic human resource management as effectively applying an organization's human resources to accomplish its overall strategy. Strategic HR provides a framework for achieving long-term goals by enhancing economic performance, adapting to changes, and ensuring stability with a content workforce. The importance of HR to strategic formulation includes providing competitive advantage, controlling labor costs, and effectively utilizing resources. HR contributes to strategy through performance appraisal, staffing, training, environmental scanning, and implementing resource allocation.
Techniques for Forecasting Human Resources
Forecasting is the process of predicting future events or trends based on historical or current data. It is important for business planning and decision making. There are various quantitative and qualitative techniques used for human resource forecasting, including regression analysis, trend analysis, managerial judgment, and the Delphi technique. Accurate HR forecasting helps organizations prevent understaffing or overstaffing and allows for efficient use of functions like production. Common variables forecasted include staffing needs, absenteeism, and costs. The document discusses different forecasting methods and their applications in HR planning.
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Human resource accounting and audit
This document discusses human resource accounting and auditing. It defines human resource accounting as identifying, measuring, and communicating data about human resources. Several methods of valuing human resources are described, such as historical cost and replacement cost. The document also discusses the objectives, scope, and approaches of conducting human resource audits within an organization. It provides guidelines on planning and conducting audits to evaluate the effectiveness of HR functions and ensure legal compliance.
Human resource accounting
HRA is a subsection under accounting. In this slides you will learn about;
- meaning and definition
- HRA purpose in an organization
- Objectives
- Advantages
- Disadvantages
- Benefits
- Assumptions
- HRA used by the managers
- Methods of HR valuation and accounting
Human resource accounting
Human resource accounting involves measuring the cost and value of people to an organization. It includes measuring recruitment, training, and development costs incurred by the organization and assessing the economic value employees provide. There are two main aspects of human resource accounting: human resource cost accounting, which accounts for investment in developing human resources, and human resource value accounting, which assigns monetary values to human assets. Various approaches to valuing human resources include historical cost, replacement cost, and opportunity cost approaches. While human resource accounting provides useful information for decision making, there are also limitations such as uncertainty around employee tenure and lack of standardized valuation methods.
Hrd functions,Climate & Human Capital Devlp.
HRD functions include performance appraisal, employee training and development, career planning, organizational change management, succession planning, involvement in quality circles, and worker participation in management. An effective HRD climate requires top-down commitment from management, managers playing a motivational role in developing employee competencies, management having faith in employees, open communication and feedback, and a supportive personnel management system. Measuring HRD climate can include assessing managerial assumptions about human nature, values and leadership style, organizational size, and structure. Developing human capital is important for organizational success and competitive advantage through intellectual capital like skills and knowledge, social capital like relationships, and emotional capital like self-confidence.
Introduction to Strategic HRM
Strategic human resource management (SHRM) aligns a company's human resource strategies and policies with its business strategies and objectives. The document discusses key concepts in SHRM including determining strategic objectives, developing action plans, the four components of SHRM, and linking business and HR strategies. It also covers frameworks for SHRM such as strategic fit, HR bundles, and theoretical perspectives including fit, functional, economic, and typological. Examples are provided of alternative HR strategies in different industries and how competition is changing HR practices in retail banking.
F:\Shri\Human Resource Development Design
This document outlines the design of a human resource development (HRD) system. The purpose of an HRD system is to build the competencies and commitment of individuals, teams, and the entire organization in order to achieve the organization's mission and objectives. An effective HRD system uses instruments like training, performance appraisal, counseling, and team building. When designing an HRD system, principles of consistent support, focus on HRD, structured system, and functioning evaluation process are important. The design process involves need assessment, development, implementation, and evaluation.
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The document discusses the role of human resources in strategic formulation. It defines strategic human resource management as effectively applying an organization's human resources to accomplish its overall strategy. Strategic HR provides a framework for achieving long-term goals by enhancing economic performance, adapting to changes, and ensuring stability with a content workforce. The importance of HR to strategic formulation includes providing competitive advantage, controlling labor costs, and effectively utilizing resources. HR contributes to strategy through performance appraisal, staffing, training, environmental scanning, and implementing resource allocation.
Techniques for Forecasting Human Resources
Forecasting is the process of predicting future events or trends based on historical or current data. It is important for business planning and decision making. There are various quantitative and qualitative techniques used for human resource forecasting, including regression analysis, trend analysis, managerial judgment, and the Delphi technique. Accurate HR forecasting helps organizations prevent understaffing or overstaffing and allows for efficient use of functions like production. Common variables forecasted include staffing needs, absenteeism, and costs. The document discusses different forecasting methods and their applications in HR planning.
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Human resource accounting involves measuring the costs and value of employees to an organization. It aims to provide cost and valuation information to aid management decision making regarding acquiring, developing, and maintaining human resources. The objectives of human resource accounting include monitoring human resource use, analyzing whether human assets are conserved or depleted, and facilitating valuation and disclosure of human resources in financial statements.
Hrd strategies
Human Resource Development (HRD) involves developing the skills, knowledge and abilities of employees through planned training and organizational development activities. HRD strategies integrate training, development and career development efforts to achieve individual and organizational goals. Major HRD strategies include communications, accountability, quality improvement, cost reduction, entrepreneurship, culture building, and systematic training. The goals of HRD are to enable employee capability, develop relationships between employees and supervisors, and integrate people development with organizational development.
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This document discusses human resource accounting (HRA). It defines HRA and provides different perspectives on defining it. Several methods for valuing human resources are described, including historical cost, standard cost, present value of future earnings, etc. The uses and benefits of HRA for management decision making, planning, and other functions are outlined. HR auditing is also discussed as a tool to evaluate HR performance and effectiveness. Different approaches to conducting an HR audit are presented.
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After completion of this seminar audience will be able to know:
What is HRM Model?
Why we need to design HRM Model?
Importance and focus of each HRM Model;
Being HR professional, what would be the Negative consequences if we don’t know about HRM Models?
Human resources accounting and audit
Human resource accounting involves measuring the costs and value of employees to an organization. It aims to provide cost and valuation information to aid management decision making regarding acquiring, developing, and maintaining human resources. The objectives of human resource accounting include monitoring human resource use, analyzing whether human assets are conserved or depleted, and facilitating valuation and disclosure of human resources in financial statements.
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Human Resource Development (HRD) involves developing the skills, knowledge and abilities of employees through planned training and organizational development activities. HRD strategies integrate training, development and career development efforts to achieve individual and organizational goals. Major HRD strategies include communications, accountability, quality improvement, cost reduction, entrepreneurship, culture building, and systematic training. The goals of HRD are to enable employee capability, develop relationships between employees and supervisors, and integrate people development with organizational development.
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Wage and salary administration aims to establish a scientific pay structure to avoid conflicts between employers and employees regarding fair compensation. It should consider economic, psychological, legal and growth factors. In India, wages are not fixed systematically due to poverty, unemployment and population issues. Time-rate and piece-rate wages each have benefits and drawbacks for workers and employers. Developing an effective pay system involves job analysis, evaluation, surveys, establishing pay grades and structures, and monitoring for adjustments.
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This document discusses HRD systems, processes, outcomes, and organizational effectiveness. It outlines five major HRD systems - career, work, development, self-renewal, and culture systems. Each system has its own subsystems. HRD processes center around the individual, role, teams, and organization. Key HRD outcomes include increased competence, commitment, collaboration and change readiness. Organizational effectiveness is defined as how well an organization achieves its intended outcomes and is important for non-profits in particular. Effectiveness is measured by productivity, costs, profits, growth, and image.
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This document discusses the concept and importance of HRD (human resource development) audits. An HRD audit comprehensively evaluates an organization's HR structure, strategies, systems, styles, skills, and culture and their alignment with short-term and long-term business goals. HRD audits are important for ensuring effective HR utilization, developing organizational reputation, and promoting professionalism among employees. The scope of an HRD audit includes areas like manpower planning, goals and policies, promotion and transfer policies, and performance management. Methods used in HRD audits include interviews, workshops, questionnaires, and observations. Advantages include improved business performance, increased focus on human capital, and more cost-effective training.
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Human resource accounting is an attempt to identify and report investments made in an organization's human resources, which are not currently accounted for in conventional accounting practices. It involves measuring the costs incurred by organizations to recruit, select, hire, train and develop employees, and determining the economic value of human resources to the organization. Proponents argue it provides benefits like helping ascertain return on investment in employees, indicating labor intensity, and providing information to investors. However, it also faces limitations such as lack of a single agreed-upon valuation method, uncertainty around employee tenure, potential for exploitation, and lack of perfect knowledge about future returns from human resources. The concept has evolved over several stages from initial academic interest to widespread research and experiments by organizations, followed
Human Resource Accounting
Human Resource Accounting is very important topic and following presentation is a brief out of what actually goes into human resource accounting. Human Resource is considered to be an Asset of the firm and hence computing its value and showing it in the balance sheet is also important. That is why Human Resource Accounting came into being and is being widely used.
Human resource accounting
Human resource accounting aims to provide managers with information on the cost and value of an organization's human resources. It involves identifying, measuring, and reporting investments in activities like recruiting, hiring, training, and developing employees. The objectives of human resource accounting include improving management decision-making regarding human resources, considering people as assets, and presenting the organization's financial position. However, there are also limitations to human resource accounting, such as uncertainty around valuing human resources and difficulties determining how to include human resource values in financial statements.
Human resource accounting
The document provides an overview of human resource accounting (HRA), including its history, objectives, and limitations. It discusses how HRA aims to assign monetary values to human resources and account for them as organizational assets. Key points include:
- HRA emerged from research showing conventional accounting failed to value human resources. It seeks to measure costs of acquiring, developing, and maintaining employees, and assess their economic value.
- Objectives are to provide management information for decision-making regarding human resources and consider people as organizational assets. This helps evaluate return on investment in human capital.
- However, limitations exist as precisely valuing human resources is difficult due to uncertainties around employee tenure and lack of agreed-upon valuation
36026 36822-1-pb
The document discusses human resource accounting (HRA) and its importance for decision making. It provides an overview of HRA, including that HRA values human resources as assets rather than expenses. The document also summarizes different models for HRA, including cost-based models (e.g. historical cost) and monetary value-based models (e.g. present value of future earnings). It discusses research on HRA and its potential benefits for both internal decision making and external reporting.
Human Resource Accounting
This document provides an overview of human resource accounting (HRA), including its historical development, objectives, methodology, scope, and limitations. Some key points:
1. HRA aims to assign monetary values to human resources and include them as assets on corporate balance sheets in order to improve management decision-making.
2. The concept of HRA began emerging in the 1960s and grew through the 1970s, but interest declined in the 1980s before renewing in the 1990s as economies shifted to more service-based models reliant on human capital.
3. Methods to calculate the costs and values of human resources have been proposed but remain imperfect, with limitations including uncertainty around employee tenure and potential negative impacts
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presentation on human resource accounting including accounting fundamentals and basic concepts for beginners as well as for experts.
Human Resource Accounting
Human resource accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties. It aims to improve management by analyzing investments in human resources and considering people as organizational assets. There are several methods to measure the historical cost, replacement cost, or opportunity cost of human resources. Accurately accounting for human resources can help organizations make better management decisions regarding recruitment, retention, and productivity. However, human resource accounting also has limitations, as no single procedure exists for determining the precise cost and value of people in an organization.
Accounting
Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information. It involves measuring costs related to recruiting, selecting, hiring, training, and developing employees. There are several methods for valuing human resources as assets, including historical cost, replacement cost, opportunity cost, standard cost, and economic valuation. Measuring the value of human resources can provide information for planning, utilization, motivation, and making personnel policies. However, valuing people as assets also faces challenges due to uncertainty and measurement problems.
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This document provides an overview of human resource accounting. It discusses the development of human resource accounting concepts over time, beginning with early attempts in the 17th century to assign monetary value to human assets. It then outlines some of the key models and approaches that have been used historically, including the historical cost approach developed by RG Barry Corporation in 1967. The document also discusses the importance of properly valuing human resources as key organizational assets and the need for accounting standards to reflect this value. Overall, the document provides a concise history of the field of human resource accounting and highlights its goal of assigning monetary values to employee knowledge, skills, and contributions.
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This document provides an introduction to human resource accounting (HRA). It discusses how HRA involves accounting for expenditures related to human resources as assets. It explains that HRA consists of valuing human resources and recording this information in financial statements to communicate it to interested parties. The document also outlines some of the key benefits of HRA, such as helping management with decisions around staffing, training, and performance evaluation.
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This document discusses human resource accounting, which involves identifying, measuring, and reporting on the value of human resources within an organization. It defines human resource accounting and provides characteristics, objectives, methods, advantages, disadvantages, limitations. The key objectives are to facilitate management of human resources, provide information on the value of human resources to investors and other stakeholders, and evaluate return on investment in human capital. Common valuation methods include historical cost, replacement cost, opportunity cost, and economic valuation. Advantages include improved decision making and human resource management, while limitations relate to the difficulties in valuing human resources and lack of standardized valuation methods.
Concept og Human Resource Accounting
What Is Human Resource Accounting
The difference in Human Resource Management and Human Resource Accounting
History of Human Resource Accounting
Importance of Human Resource Accounting
Need For Human Resource Accounting
Objectives of Human Resource Accounting
Methods of Valuation of Human Assets
Advantages of Human Resource Accounting
Problems in Human Resource Accounting
Human Resource Structure in Infosys
Place in India of Human Resource Accounting
Hr accounting
Human resource accounting is defined as identifying and measuring data about human resources and communicating this information to interested parties. The objectives of HRA are to provide cost information about acquiring, developing, allocating, and maintaining human resources to achieve organizational goals effectively, enable management to monitor human resource use, and determine if human assets are conserved, appreciated or depreciated over time. HRA advantages include providing useful information about an organization's human capital, strengths and weaknesses of employees, and evaluating HR policies and practices effectiveness. Limitations are lack of clear guidelines distinguishing human resource costs and value, measurement problems, and potential lack of employee and union acceptance. HRA valuation methods include monetary approaches like historical cost, replacement cost, opportunity cost, and asset
Human resource accounting
Human resource accounting (HRA) deals with measuring the costs associated with recruiting, selecting, hiring, training, and developing employees, as well as measuring the current economic value of an organization's employees. The American Accounting Association defines HRA as identifying and measuring data about human resources and communicating this information to interested parties. The objectives of HRA are to facilitate effective and efficient management of human resources and provide feedback to managers on their own performance. Benefits of HRA include helping companies make choices between investments in human resources and other assets and considering returns on investments in human assets.
HR Audit with checklist
The document provides an overview of human resource auditing. It defines human resource auditing as professionally auditing human resource management activities to evaluate their contribution to an organization's current and future objectives. The goals of an HR audit are to determine if policies are being consistently applied and communicated, identify responsible individuals, and distinguish between policies for union and non-union employees. Benefits include assessing the financial impacts of HR functions, benchmarking, evaluating effectiveness, ensuring compliance, and promoting improvement.
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The balanced scorecard is a performance management tool used in human resource management to evaluate organizational effectiveness. It was developed by Kaplan and Norton and measures performance across four dimensions: financial, customer, business process, and learning and growth. Organizations use it to align daily work with strategic goals. A human resource information system is a database that collects, analyzes, and reports employee and job data. It performs three activities - inputting data, storing and processing data, and generating outputs. Human resource accounting quantifies the costs and economic value of human assets to provide information for decision making.
Presention on human resourse accounting
Human resource accounting is defined as valuing, recording, and presenting the worth of human resources in an organization's books of account. It involves identifying human resources as an asset, recording investments made in developing human resources, and measuring costs and values. The goals are to examine personnel expenditures, communicate the worth of human resources, and provide quantitative information to support quality control and decision-making regarding policies, programs, cost reduction, training, recruitment, and manpower planning. Human resource worth can be measured using original/historical cost or replacement cost, though applying it faces challenges due to uncertainties around an individual's life and lack of clear standards.
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
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Human Resource Accounting and Auditing PPT
- 1. HUMAN RESOURCE ACCOUNTING AND AUDITING
- 2. CONTENTS 1. Def of HR Accounting 2. Advantages of HR Accounting 3. Limitations of HR Accounting 4. Objectives of HR Accounting 5. Concept of Human Resource Audit 6. Def of HR Auditing 7. Need for HR Audit
- 3. DEF OF HR ACCOUNTING "HRA is the process of identifying and measuring data about human resources and communicating this information to interested parties." “Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties.”- American Accounting Society Committee on HRA
- 4. “A term used to describe a variety of proposals that seek to report and emphasize the importance of human resources – knowledgeable, trained and loyal employees in a company earning process and total assets.” - Davidson and Roman L Weel “Human resource accounting is the measurement of the cost and value of the people for the organisation.” - Eric Flamholtz of university of California, Los Angeles
- 5. ADVANTAGES OF HR ACCOUNTING Information for manpower planning. Information for making personnel policies. Utilization of human resources. Proper placements. Increases morale and motivation. Attracts best human resources. Designing training and development programs. Valuable information to investors
- 6. LIMITATIONS OF HR ACCOUNTING The valuation of human assets is based on the assumption that the employees are going to remain with the organisation for a specified period. However, this assumption is wrong because employee mobility is very high. The human resource accounting may lead to the dehumanization in the organisation. If the valuation is not done correctly or the results of the valuation are not used properly. In the case of financial accounting, there are certain specified accounting standards which every organisation must follow. However, there are no standards for HRA. Each organisation has its own standards for it. So, there are no uniform standards for it. Therefore, the HRA of two organisations cannot be compared. There are no specific and clear cut guidelines for 'cost' and 'value' of human resources of an organisation. The present valuation systems have many limitations. The life of a human being is uncertain. So its value is also uncertain.
- 7. OBJECTIVES OF HR ACCOUNTING To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing and maintaining human resources in order to achieve cost effective organisational objectives. To monitor effectively the use of human resources by the management. To have an analysis of the human assets i.e. whether such assets are conserved, depleted or appreciated. To aid in the development of management principles. and proper decision making for the future by classifying financial consequences of various practices. In all, it facilitates valuation of human resources recording the valuation in the books of account and disclosure of the information in the financial statement. It helps the organisation in decision making in the following areas: Direct Recruitment vs. promotion, transfer vs. retention, retrenchment vs. retention, impact on budgetary controls of human relations and organisational behaviour, decision on reallocation of plants closing down existing units and developing overseas subsidiaries etc.
- 8. CONCEPT OF HUMAN RESOURCE AUDIT The word “audit” comes from the Latin verb audire , which means, to listen. Listening implies an attempt to know the state of the affairs as they exist and as they are expected/ promised to exist. Auditing as a formal process is rooted in this feature of listening. Consequently, it is a diagnostic tool to gauge not only the current status of things but also the gaps between the current status and the desired status in the area that is being audited. Auditing has been a routine exercise in the area of finance, especially because it is a statutory obligation. However, in case of Human Resource, there is no legal binding to adopt auditing. Some of the companies nevertheless prefer to have Human Resource audits.
- 9. DEF OF HR AUDITING The American Accounting Association’s Committee on Human Resource Accounting (1973) has defined Human Resource Accounting as “the process of identifying and measuring data about human resources and communicating this information to interested parties”. Flamholtz (1971) too has offered a similar definition for HRA. They define HRA as “the measurement and reporting of the cost and value of people in organizational resources”.
- 10. NEED FOR HR AUDIT To increase the size of the organization and personnel in several organisations. To change the philosophy of management towards HR To increase the strength and influence of trade unions To change HR management philosophy and thereby personnel policies and practices throughout the world, and To increase the dependence of the organization on the HR system and its effective functioning
- 11. THANK YOU SWATI