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Author(s):

D.Varsha | Divya .T
Keywords:

Human Resource Accounting, Human Capital, Financial Performance, Human Resource Value, Returnon Human Capital, Femtosoft Technologies.
Abstract:
This Study This Study Aims To Explore And Analyze The Concept Of Human Resource Accounting(HRA),which Identifies, Measures, And Reports The Cost And Value Of Human Resources In A Systematic Manner. In The Information Technology (IT) Sector, Human Capital Is The Primary Engine Of Value Creation, Yet Conventional Financial Reporting Fails To Treat It As An Organizational Asset. This Empirical Analysis Is Focused On Femtosoft Technologies Over A Five-year Period (2020-21 To 2024-25). The Research Scrutinizes The Correlation Between Human Capital Metrics, Such As The Human Resource Value (HRV) And Return On Human Capital (ROHC), And The Company's Net Profitability. Key Findings Provide Quantitative Evidence That The Workforce Is The Company's Most Valuable And Profitable Asset, Highlighting A Positive Relationship Between Employee Expenditure And Organizational Returns. The Study Concludes That Implementing Standardized HRA Models Enhances Financial Transparency And Supports Strategic Decision-making In Human Capital Investment.