Яшил иқтисодиёт ва тараққиёт Ҷилди 2 № 10 (2024)
Classification of the composition of human capital for the purposes of management accounting
Ochilov, Olmos
Аннотатсия
The article examines the theoretical aspects of the classification and description of human capital from the perspective of accounting for management purposes. It thoroughly analyzes the research works of domestic and foreign scientists, revealing its types and content for effective human capital management. Classification of the composition of human capital as an accounting and economic category by content and by cost elements has been suggested.
human capital, accounting, management accounting, investments in human capital, structure of human capital, classification of human capital.
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