The document discusses human resource accounting (HRA), which measures the cost and present economic value of employees and managers. HRA finds the cost of recruiting, hiring, training, and developing staff. It then prepares an HRA report showing this information to employees, managers, and investors. The objectives of HRA are to provide cost and value information about acquiring, developing, allocating and maintaining human resources. It also helps monitor resource use, assess depreciation/appreciation of staff, and ensure effective manpower utilization.

1. z
Accenture
Human Resource Accounting
Sumit Singh
MBA_HRD

2. z
 Human Resource Accounting (HRA) means to measure the cost
and value of the people (i.e. employees and managers) in the
organization. it measures the cost incurred to recruit, hire, train
and develop employees and managers.
 HRA also finds out the present economic value of its employees
and managers. After measuring the cost and value of its
employees and managers, the organization prepares a report.
This report is called HRA Report. It is shown to the employees,
managers and outside investors.
Human Resource Accounting

3. z
”HRA is a process of identifying and measuring data about human
resources and communicating this information to interested parties”
-American Association of Accountants
Definition

4. z
• People are valuable resources
of an Organization
• Usefulness of Manpower is
determined by the way it is
managed.
• Information on investment and
value of human resource is
useful for decision making.
Usefulness
Information
Value
Basic Premise of HRA

5. z
 Under conventional accounting, no information is made
available about the human resources employed in an
organization, and without people the financial and physical
resources cannot be operationally effective.
 The expenses related to the human organization are charged to
current revenue instead
 If the value of human resource is not duly reported in profit and
loss account and balance sheet, the important act of
management on human assets cannot be perceived.
Need for HRA

6. z
 Providing cost value information about acquiring, developing,
allocating and marinating human resources.
 Enabling management to monitor the use of human resources.
 Finding depreciation or appreciation among human resources.
 Assisting in effective utilization of manpower.
Objectives

7. z
Accenture Overview
• Professional and technological servicesIndustry
• Dublin, IrelandHeadquarters
• WorldwideArea served
• David P. RowlandCEO
• 469000 (2018)Employees
• 4106 CroreRevenue
• $10.1 billion (as on August 31, 2018)Net Profit
• 40% (approx.) WomenGender Ratio

8. z
 For the fiscal year 2018,
Accenture reported
earnings of US$4.060
billion, with an annual
revenue of US$41.603
billion, an increase of
13.2% over the previous
fiscal cycle. Accenture's
shares traded at over
$159 per share, and its
market capitalization was
valued at over US$104.2
billion in October 2018
Finances

9. z
Balance Sheet (Accenture)

10. z

11. z Overall Workforce

12. z
Accenture Net worth

13. z
Current Ratios

14. z
Quick Ratios

15. z
Return on Investment

16. z Diversity Report

17. z
Key Results:
Ratios 2017 2018
Net revenue / No. of
Employees
0.865 million USD per
Employee
0.906 million USD per
Employee
Net Income / No. of
Employees
0.00181 million USD per
Employee
0.0088 million USD per
Employee

18. z
 Wikipedia
 Accenture Data
 Workforce demographics
 https://amigobulls.com/stocks/ACN/balance-sheet/annual?t=ibc
References / Annual Report

19. z
THANK YOU