HRIS,HR Accounting,HR Audit
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Transcript of HRIS,HR Accounting,HR Audit
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SOUMYA S
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Introduction Human Resources is an organizational function
that deals with issues such as recruitment andselection, training, appraisal, compensation and
performance management of the employee.
A system, whether automated or manual, thatcomprises people, machines, and/or methods
organized to collect, process, transmit, anddisseminate data that represent user information.
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The Evolution of the HRIS First, paper files were located in the Personnel department.
Then, punched card and magnetic media files were locatedin IS.
Government legislation in the 1960s and 70s eventuallycalled management's attention to the importance of HRdata.
In the late 1970's the concept of an HRIS was born.
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HRIS - Introduction Human Resource Information System (HRIS) is a
systematic way of storing data and information for eachindividual employee to aid planning, decision making, and
submitting of returns and reports to the external agencies. It merges HRM as a discipline and in particular its basic HR
activities and processes with the information technologyfield.
It can be used to maintain details such as employeeprofiles, absence reports, salary admin. and various kindsof reports.
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HRIS TrackPersonal Records
Recruitment &Selection
EmploymentEquity
SalaryAdministration
Trng. & Dev. Compensation
EmployeeRelations
BenefitsHR Planning
PensionAdministration
MedicalRecords
Health & Safety Job
People
Positions
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The Human Resources Function Facilitates the Flow of the Personnel
ResourcesRecruiting
Potentialemployees
Hiring
Employees
Educationand
Training BenefitAdministrationTermination
Retiredemployees
Data Management
The Firm
Human Resource Information SystemEvaluation
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Objectives Of HRISEffective Planning and Policy Formulation HRIS provides support for future planning and also
for
policy formulations, both at micro and macro levels.
Monitoring And Evaluation :
HRIS facilitates monitoring of human resources demand and supply imbalances and evaluation of the
policy n development and utilization of humanresource.
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Contd.Providing Inputs to Strategic Decisions:
HRIS provides required inputs to enterprise
wide strategic decisions, like redundancy, rightsizing.
Also HRIS helps to automate employee relatedinformation, cost minimization and faster response to
employee related services.
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HRIS-Stages Of DevelopmentNature and types of HRIS depend on the level and easeof use.
Primary Level- The organization is interested inautomating processing of routine information. Itsfocus is on data, storage, processing and informationflows at operational level of organization. In HRIS it is
called Electronic Data Processing (EDP) whichfacilitates data and files storage.
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Contd..Second Level- The focus is shifted from EDP
level to management information systems (MIS)
level with more inquiry and report generationflexibility. This is intended for middle level
managers to control operation, matching budget
or projection.
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Contd..Third Level- The enterprise wide decision support
systems is one such HRIS type that facilitates decisionsat higher level in the organization. At this stage HRISis more interactive and capable of developing decision
models on many strategic issues.
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A model of a Human Resource information systemAccountinginformation
systemHRs
researchsubsystem
HRsintelligencesubsystem
Inputsubsystems
Data Information
HRISDatabase
Internalsources
Environmental sources
Work forceplanningsubsystem
Work force
managementsubsystem
Benefits
subsystemEnvironment
alreportingsubsystem
Compensation
subsystem
Recruitingsubsystem
Outputsubsystems
Users
Human Resource Information System
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What is human resource accounting?
To record, report and analysis human resource related
figures through accounting system
The result can be use for decision making purpose
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Approaches to HRA The American accounting association committee
has defined HRA is the Process of identifying andmeasuring data about human resources andcommunicating this information to interestedparties to facilitate effective management with inthe organization
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Importance of HRA It helps in decision making in he following matters
Employment , locating and utilization of humanresources
Transfers, promotions, training and retrenchment ofhuman resources
Planning of physical assets vis--vis human resources
Identifying the causes for high turnover at variouslevels and taking preventive measures to contain it
Locating the real cause of low return on investment
It helps individuals employees in improving theirperformance and bargaining power
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The aspects of HRAValuation of human resource
Recording the valuation in the books of accounts
Presenting the information ion the financialstatements of communication
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Assumption underlying HRA People are valuable organizational resources
capable of providing present and future services to
the organization and such future services haveeconomic value to the organization and can bemeasured
The information relating to the human resource
would facilitate various management decisions onacquisition ,compensation, training anddevelopment
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HR Audit HR Audit means the systematic verification of job
analysis and design, recruitment and selection,orientation and placement, training and development,performance appraisal and job evaluation, employeeand executive remuneration, motivation and morale,participative management, communication, welfareand social security, safety and health, industrial
relations, trade unionism, and disputes and theirresolution.
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HR audit is very much useful to achieve theorganizational goal and also is a vital tool which helps
to assess the effectiveness of HR functions of anorganization.
The Human Resources (HR) Audit is a process ofexamining policies, procedures, documentation,systems, and practices with respect to anorganizations HR functions.
The purpose of the audit is to reveal the strengths andweaknesses in the nonprofits human resourcessystem, and any issues needing resolution.
The audit works best when the focus is on analyzingand improving the HR function in the organization.
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Scope of Audit Generally, no one can measure the attitude of human
being. It covers the following HR areas:
Audit of all the HR function.
1. Audit of managerial compliance of personnel policies,procedures and legal provisions.
2. Audit of corporate strategy regarding HR planning,staffing, remuneration and other HR activities.
3. Audit of the HR climate on employee motivation, moraleand job satisfaction.
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Benefits of HR AuditBenefits to the organization are:1. It helps to find out the proper contribution of the HR
department towards the organization.
2. Development of the professional image of the HRdepartment of the organization.
3. Reduce the HR cost.
4. Motivation of the HR personnel.
5. Find out the problems and solve them smoothly.6. Sound Performance Appraisal Systems.
7. Systematic job analysis.
8. Smooth adoption of the changing mindset.
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Audit process The audit process consists of a series of questionscovering the eight primary components of the HRfunction:
Roles, head count, and HR information systems(HRIS)
Recruitment Documentation Training, development, and career management
Compensation and benefits Performance measurement and evaluation Termination and transition Legal issues and personnel policies
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