DEVELOPMENT OF ACCOUNTING AND ANALYSIS METHODOLOGY OF INVESTMENTS IN HUMAN CAPITAL

Ochilov Olmos Ikrom ugli

Авторы

  • Ochilov Olmos Ikrom ugli PhD, doctorate student of Tashkent state university of economics Автор

Ключевые слова:

accounting, accounting object, human capital, investments in human capital, accounting standards, return on employees, return on investments in education, PESTLE analysis.

Аннотация

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. When analyzing investments in human capital, an analysis of factors influencing the return on investment in employee training was carried out.

 

Опубликован

2024-06-17

Как цитировать

DEVELOPMENT OF ACCOUNTING AND ANALYSIS METHODOLOGY OF INVESTMENTS IN HUMAN CAPITAL : Ochilov Olmos Ikrom ugli. (2024). Ustozlar Uchun, 1(1), 633-641. http://pedagoglar.org/index.php/02/article/view/4091