Яшил иқтисодиёт ва тараққиёт 4-том 4-сан (2026)
THE ECONOMIC NATURE OF HUMAN CAPITAL AND ITS RECOGNITION IN ACCOUNTING AS AN OBJECT OF ECONOMIC ANALYSIS
Qodirov, Zafar
Аннотация
This study examines the economic nature of human capital and its role as an object of economicanalysis. Human capital is considered a key factor of economic growth, encompassing knowledge, skills, andcompetencies; its proper understanding is crucial for national economic competitiveness and efficiency. Inaccounting, the qualitative components of human capital are increasingly being analysed to understand theirimpact on socio-economic development. While human capital is viewed as a strategic resource, traditionalaccounting systems often struggle to capture its value, primarily treating related expenditures as currentexpenses rather than long-term investments. This study explores theoretical approaches to human capitalrecognition. The results indicate that incorporating human capital into accounting frameworks via managementaccounting methods—specifically through the Return on Human Capital Investment (ROHCI) metric—canimprove decision-making and the assessment of operational efficiency
human capital, accounting, management accounting, economic analysis, intangible asset, ROHCI.
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