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How can we treat invisible company's assets?
Franko Milost, 2016, objavljeni povzetek znanstvenega prispevka na konferenci

Ključne besede: accounting, valuation, invisible assets, intangible assets, intellectual capital, human resource accounting
Objavljeno v RUP: 08.08.2016; Ogledov: 2771; Prenosov: 73
URL Povezava na celotno besedilo

24.
Investments in human capital : the case of Slovene micro companies
Franko Milost, Matic Novak, 2015, izvirni znanstveni članek

Opis: Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Ključne besede: human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Objavljeno v RUP: 08.08.2016; Ogledov: 4938; Prenosov: 195
URL Povezava na celotno besedilo

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Obračunavanje davka na dodano vrednost v Evropski uniji
Sonja Hof, 2007, diplomsko delo

Ključne besede: davek na dodano vrednost, Evropska unija
Objavljeno v RUP: 15.10.2013; Ogledov: 3418; Prenosov: 105
URL Povezava na celotno besedilo
Gradivo ima več datotek! Več...

29.
Analiza uspešnosti poslovanja podjetij
Igor Rus, 2010, diplomsko delo

Ključne besede: letna poročila, analiza poslovanja, izkazi stanja, izkazi poslovnega izida, kazalniki poslovanja, računovostvo, poročanje
Objavljeno v RUP: 15.10.2013; Ogledov: 3223; Prenosov: 172
URL Povezava na celotno besedilo
Gradivo ima več datotek! Več...

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