Organization of Automated Human Resource Accounting

摘要

The article presents the basic principles of accounting and automation of human resources management system. The article covers the investment in the knowledge based capital being increasingly attractive because of its high return. The authors substantiate their position that the knowledge based capital is a necessary business asset, contributing to the increase of value added. The authors suggest the automation of human resources accounting process to be viewed as an opportunity to model the future accounting process based on the application and construction of a derivative balance sheet system. The authors propose to investigate the accounting automation as one of the options for the future state modeling based on the use of a derivative balance sheet system. The use of the knowledge based capital is determined from the point of view of its business efficiency, with its various methods being defined. The authors' developments are presented in the form of constructing a behavioral derivative balance sheet model.