Home Page Icon
Home Page
Table of Contents for
Cover page
Close
Cover page
by John Boudreau, Wayne F. Cascio, Bashker D. Biswas
How To Apply HR Financial Strategies (Collection)
About This eBook
Title Page
Copyright Page
Table of Contents
Compensation and Benefit Design: Applying Finance and Accounting Principles to Global Human Resource Management Systems
Copyright Page
Dedication Page
Foreword
Acknowledgments
About the Author
Preface
Part I
1. Introduction: Setting the Stage
The Cost Versus Expense Conundrum
CAPEX Versus OPEX
The Current HR Cost-Classification Structure
The Current Accounting for Compensation and Benefit Cost Elements
Key Concepts in This Chapter
Appendix: The Terms
2. Business, Financial, and Human Resource Planning
The Overall Planning Framework
HR Planning
HR Programs
Key Concepts in This Chapter
Appendix
3. Projecting Base Compensation Costs
Base Salary Costs
Key Concepts in This Chapter
Appendix: Cash Flow Impact of Salary Increases
4. Incentive Compensation
An Introduction to Incentive Compensation Programs
Accounting for Annual Cash Incentive Plans
Key Incentive Compensation Metrics
Free Cash Flow as an Incentive Plan Metric
Economic Value Added as an Incentive Plan Metric
Residual Income as an Incentive Compensation Plan Metric
The Balanced Scorecard and Incentive Compensation
Balanced Scorecard and Compensation
Key Concepts in This Chapter
5. Share-Based Compensation Plans
Stock Award Plans
Stock Option Plans
Stock Option Expensing
The Accounting for Stock Options
Tax Implications of Stock Plans
International Tax Implications of Share-Based Employee Compensation Plans
Employee Share Purchase Plans
Stock Appreciation Rights
Key Concepts in This Chapter
Appendix: Stock Options and Earnings per Share
6. International and Expatriate Compensation
The Background to International and Expatriate Compensation
The Balance Sheet System
Expatriate Taxes
The Cost-Differential Allowance
Global Payroll Systems
International Pensions
Global Stock Option Plans
Key Concepts in This Chapter
7. Sales Compensation Accounting
General Accounting Practices
Sales Compensation Plans
Accounting Control and Audit Issues
Other Salient Elements of a Sales Compensation Plan
Travel Allowances
Commission Accounting
Key Concepts in This Chapter
8. Employee Benefit Accounting
The Standards Framework
Defined Contribution Versus Defined Benefit Plans
Section 965 Explained
Calculating Plan Benefit Obligations
Claims Incurred but Not Reported (IBNR)
Other Benefit Obligations
Additional Obligations for Postretirement Health Plans
Self-Funding of Health Benefits
International Financial Reporting Standards and Employee Health and Welfare Plans
The Financial Reporting of Employee Benefit Plans
Key Concepts in This Chapter
9. Healthcare Benefits Cost Management
The Background
The Reasons for the Rising Costs
Cost Containment Alternatives
Forecasting Healthcare Benefit Costs
Key Concepts in This Chapter
10. The Accounting and Financing of Retirement Plans
The Background
The Accounting of the Plans
The Pension Benefit Obligation
Pension Plan Assets
The Pension Expense
The Accounting Record-Keeping
Accounting Standards Affecting Pension Plans
Key Concepts in This Chapter
Part II
11. Human Resource Analytics
The Background for the Use of HR Analytics
The Need for HR Analytics
Measuring the Effectiveness of HR Investments
Total Compensation Effectiveness Metrics
A Changed Paradigm
Key Concepts in This Chapter
12. Human Resource Accounting
The Background
The Debate
HR Accounting Methods
Key Concepts in This Chapter
Appendix: No Long-Term Savings from Workforce Reductions
Conclusion
An HR Finance and Accounting Audit
References
Articles
Books
Websites
Index
Investing in People, Second Edition: Financial Impact of Human Resource Initiatives
Copyright Page
Dedication Page
Acknowledgments
About the Authors
Preface
Chapter 1. Making HR Measurement Strategic
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 2. Analytical Foundations of HR Measurement
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 3. The Hidden Costs of Absenteeism
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 4. The High Cost of Employee Separations
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 5. Employee Health, Wellness, and Welfare
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 6. Employee Attitudes and Engagement
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 7. Financial Effects of Work-Life Programs
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 8. Staffing Utility: The Concept and Its Measurement
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 9. The Economic Value of Job Performance
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 10. The Payoff from Enhanced Selection
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 11. Costs and Benefits of HR Development Programs
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Chapter 12. Talent Investment Analysis: Catalyst for Change
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
The Cost Versus Expense Conundrum
Appendix A. The Taylor-Russell Tables
Appendix B. The Naylor-Shine Table for Determining the Increase in Mean Criterion Score Obtained by Using a Selection Device
The Cost Versus Expense Conundrum
Index
Financial Times Press
Search in book...
Toggle Font Controls
Playlists
Add To
Create new playlist
Name your new playlist
Playlist description (optional)
Cancel
Create playlist
Sign In
Email address
Password
Forgot Password?
Create account
Login
or
Continue with Facebook
Continue with Google
Sign Up
Full Name
Email address
Confirm Email Address
Password
Login
Create account
or
Continue with Facebook
Continue with Google
Prev
Previous Chapter
About This eBook
Next
Next Chapter
Title Page
Add Highlight
No Comment
..................Content has been hidden....................
You can't read the all page of ebook, please click
here
login for view all page.
Day Mode
Cloud Mode
Night Mode
Reset