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Human Resource Costing and Accounting as a Determinant of Minimum Wage Theory
Rachunkowość zasobów ludzkich jako narzędzia kształtowania płac minimalnych
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2000, nr 553, s. 39-61, bibliogr. 32 poz.
Rachunkowość zasobów ludzkich, Rachunkowość finansowa, Kapitał ludzki, Kształtowanie wynagrodzeń, Poziom płac, Płaca minimalna, Analiza piśmiennictwa ekonomicznego
Human Resources Accounting (HRA), Financial accounting, Human capital, Shaping remuneration, Wage level, Minimum wage, Economic literature analysis
W artykule autor przedstawia kapitał jako wartość środków ekonomicznych zgromadzonych w zasobach rzeczowych i ludzkich. Omówiono modele określające kapitał intelektualny z uwzględnieniem kapitału doświadczenia. Poprzez ustalenie kosztu kapitału można wyznaczyć płace minimalne.

This paper has focused on models useful in pay requests evaluation. Unlike other studies this approach is based exclusively on human resources costing and accounting. The essence of this study has involved a view of capital as a basic economic concept. The key of this research is a compounding rate adequate to the cost of living and the cost of capitalising education. The average risk is the category which serves as the best way of explaining the process of human capital acquisition. Therefore the same rate is appropriate in capital maintenance. The last concept allows us to develop minimum wage theory as a useful tool of pay requests evaluation. Any evaluation of domestic additional variables, namely wage productivity parity and inflation parity. (original abstract)
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