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Objectives of Human Resource Accounting

(i)                 To assist the management executives in monitoring effectively the use of human resources.

(ii)               To help the management decision makers take suitable decisions regarding investment of capital resources.

(iii)             To communicate the value and importance of human assets to the organization and the society at large.

(iv)             To evaluate the effectiveness and efficiency of human resources in obtaining productivity and profitability.

(v)               To provide a determination of asset control.