Question

The first indian to suggest a model for human resource valuation and accounting is

Answer 1

food , clothing and sheltet

Answer 2

S.k. Chakraborty of Indian institute of management Calcutta  was the first Indian to suggest a model for human resource valuation and accounting

Explanation:

• The various  processes of the enterprise are being worked upon by the human resources. Therefore it is necessary to add value  to the   resource. The details of the valuation should be provided to the stakeholders and the management
• S.k. Chakraborty who was connected with the "Indian institute of management" in Calcutta was the first Indian to suggest a model for valuation of human resources. The model was very identical to the  "historical cost model".
• He believed that there are number of factors to be considered  for every employee in regards to their recruitment process. It involved a cost for recruiting them, for their selection, learning process and for training and developing them further. These valuation of cost should be used as another form of income expenditure.  

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