Human resources key performance indicators as an integral part of human resources accounting

Abstract

The paper focuses on one of the "non-traditional" fields of the Enterprise Accounting System - i.e. Human Resources Accounting (hereinafter "HRA"). The focal point of this paper is the analysis of the possibilities for the use of the qualitative indicators of HRA in a selected industrial enterprise. In contrast to the quantitative indicators, the measurement of these qualitative values is more difficult and their enumeration is one of the main problems of HRA, e.g. motivation, employee satisfaction, the quality of the competencies of individual employees, or performance assessments of employees can be ranked among such instruments. There is no universal guide for estimating these values in specialized literature. Due to this fact, we tested a methodology for the measurement of these qualitative values by means of some selected statistical methods in carefully-chosen Czech and Slovak industrial enterprises. The paper also deals with an outline of motivation factor analysis methods in a selected industrial enterprise.