Илғор иқтисодиёт ва педагогик технологиялар Volume 1 Issue 2 (2024) · pp. 126-132
INVESTMENTS IN HUMAN CAPITAL: ACCOUNTING AND ANALYSIS
Ochilov, Olmos, Очилов, Олмос, Ochilov, Olmos
Abstract
The article reveals issues of improving the accounting and analysis of human capital and investments in business entities. The interpretation of investments in human capital as an element of financial statements is explained and a methodology for their reflection in accounts and reports is proposed.
бухгалтерский учетобъект учетачеловеческий капиталинвестиции в человеческий капиталрентабельность сотрудниковaccountingaccounting objecthuman capitalinvestments in human capitalreturn on employees
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