• DR.S.DEVA PRASANNA

Abstract HRA is the process of identifying Human resources, measuring them in number, and addressing the parties related to the information received. In Human resources, business Institutions are recognized as Assets, and accounting for the best value of Human resources like other physical resources is done in accounting books. Human resource accounting helps the management in better utilization, planning, management of human resources in the organization. Without human involvement, an organization can lose its work efficiency, and in all the areas of business levels, human efficiency is required with machine efficiency. Thus companies have to recognize and appreciate the value of their employees. It is worth and capital investments. The study focuses on the calculation of the value of human resources at different levels of the organization and to determine human resource efficiency.

Human Resource Accounting, Lev and Schwartz model, Human assets, Human Efficiency,

"A STUDY ON HUMAN RESOURCE ACCOUNTING METHODS AND PRACTICES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.8, Issue 10, page no.f13-f19, October-2021, Available :http://www.jetir.org/papers/JETIR2110503.pdf

"A STUDY ON HUMAN RESOURCE ACCOUNTING METHODS AND PRACTICES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.8, Issue 10, page no. ppf13-f19, October-2021, Available at : http://www.jetir.org/papers/JETIR2110503.pdf