T he Human Resource Accounting: An Unseen Aspect of Employee Turnover Ratio

Purpose: To safeguard continuous progress and enlargement of any organisation, efficiency of individuals should be amplified in right direction. Deprived of human capitals, other assets cannot be functionally active and proficiently. Human being, ingredients, technologies, finance and procedures are assets needed for an institute, which may be categorized in two groups as human assets and physical assets. Human Assets are considered to be real resources on the other hand, ingredients, technologies, finance and procedures are considered to be inanimate or physical resources.Design/Methodology/Approach: The present research paper emphasises on the basic requirement of human resource accounting in present rapid change environment. Review based Approach.Finding: The researchers put few steps which may be taken by the Government in this regard. The legal framework is not solving this problem but some moral and ethical steps should be taken by the Top management as well as the Government.Originality/ Value: Success of association is created in what way and by which way the inadequate physical assets are operated by the human resource. Therefore efficient and effective operation of limited non mental resources depends principally on the excellence, aptness, skills and personality of employees of organization. in this research, the all researchers tried to throw light on involvement of the human assets and importance in the success of any firm.