I'm going to make him an offer he can't refuse!: Hur används personalekonomiska kalkyler som beslutsunderlag?
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste?
We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff.
The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work. Although, different problems makes this hard to introduce one example is not enough money. The decision makers say that there are more important things to put the money on and therefore, health care is seldom prioritized. If we compare to earlier theory, we can see that the staff is a very important tool for organizations and that makes it important to focus on. Human resource accounting is a legitimate ground for certain decisions.
The most important thing we learned and our biggest contribution is that human resource accounting can be used as a ground for decision making. If you can show with numbers that an investment is profitable, that shows that it is legitimate for the decision makers.
Place, publisher, year, edition, pages
2012. , 99 p.
human resource cost accounting, personalekonomi, beslutsfattande
IdentifiersURN: urn:nbn:se:lnu:diva-19947OAI: oai:DiVA.org:lnu-19947DiVA: diva2:533635
Subject / course
Business Administration - Organization Leadership
Human Resource Management - Personnel Management and Organisational Development, 180 credits
2012-05-28, 11:54 (Swedish)
UppsokSocial and Behavioural Science, Law