Personalekonomiska beräkningars användbarhet : en sammanfattning

Sammanfattning: The report commences with a survey of Swedish, English, American, Australian and French literature on the subject published before 1990. Human resource costing and accounting deals with the calculation of costs and income of measures, or the assessment of assets and liabilities of human resource. The usefulness of human resource costing and accounting is examined in three separate studies. In the first study, a number of hypotheses are tested in an experimental situation. The study shows that decisions are influenced by human resource costing and accounting information so that the decisions are made in accordance with the content of the information. The information provides an increased certainty in the decision-making process. In the second study, some managers are confronted for the first time with human resource costing and accounting. As a result of this, the persons themselves make their own calculations that have resulted in actions being taken. With the aid of power field analysis, the stimulating and inhibiting factors are examined in the case of a possible implementation of the methods of human resource costing and accounting. In the third study, what has happened some years after a number of managers have come into contact with human resource costing and accounting is examined. These persons have (a) made calculations of their own, (b) adopted measures as a result of these calculations, (c) have been influenced their way of thinking so that the connection between personnel and economics is now self-evident and (d) have obtained an increased interest for economics in general. Using the empirical studies as a starting point, we arrive at the conclusion that human resource costing and accounting is useful under certain conditions as a basis for measures dealing with human resource matters. Human resource costing and accounting can also influence one’s attitude towards economics as well as personnel questions in a personnel intensive business activity.