DEVELOPMENT OF ACCOUNTING AND ANALYSIS METHODOLOGY OF INVESTMENTS IN HUMAN CAPITAL

Ochilov Olmos Ikrom ugli

Authors

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

Keywords:

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

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

 

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Published

2024-06-17

Issue

Vol. 1 No. 1 (2024): BARQAROR IQTISODIY OʻSISH ORQALI AHOLI TURMUSH FAROVONLIGINI OSHIRISH MASALALARI

Section

Articles

How to Cite

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