This course explores the conceptual and practical
frameworks for measuring human capital as a quantifiable
organizational asset. It covers diverse valuation models,
including Historical Cost, Replacement Cost, and
Capitalized Earnings, while analyzing the shift from
viewing HR as an expense to an investment. Students will
master the process of HR Auditing to evaluate workforce
effectiveness, compliance, and performance management
systems. The curriculum culminates in the digital
integration of HRA through specialized software and the
preparation of human-resource-oriented financial
statements. Ultimately, the course equips students to
provide a data-driven justification for HR initiatives and
strategic decision-making.
- Teacher: Jaya Nahata