Developments of the Human Resources Budget – A Non-financial Perspective

Author:Gabriela Lidia TĂNASE, PhD Student; Prof. Aurelia ŞTEFĂNESCU, PhD

JEL:M41, L25

DOI:

Keywords:non-financial budget of human resources, economic entity, employees, management, performance

Abstract:
The employees’ feelings, their attitude, dedication and involvement influence the realization of objectives and performance, both at an individual level and as a whole. Thus, human resources have the capacity to be either an advantage, a useful resource in achieving the entity objectives or a disadvantage, an obstacle to the entity. In this context, the development and use of a non-financial budget of human resources in economic entities complements the informational valences of the budgets’ system recognized in the literature and allows management to maximize the benefits derived from the use of human capital. In this article are presented the conceptual assertions regarding the role of human resources in economic entities and are plotted the structural coordinates of the non-financial budget of human resources from a conceptual point of view.\r\n

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