HUMAN RESOURCE ACCOUNTING:

Human resources are considered as asset, any expenditure in the acquisition and
accumulation of human resources will be treated as an investment. Historical cost
of human resources represents sacrifice that will have to be incurred today to
acquire and develop people.

The most valuable input in an organization is the human element. The most
valuable of all capital is that invested in human beings. Organizations are
composed of people and the people are the most precious of the gamut of assets
owned.

What is an investment?

Any resource pressed into service for producing good and services is called
investments. Thus, investment refers to expenditure on new plant and machinery,
capital equipments, physical construction of new buildings together with any
change in the stock of goods produced. There are two basic determinants of
investment.

(i) The expected rate of profit which the business hopes to realize from investment,
and
(ii) The rate of interest.

The level of investment is guided by the level of expected profits. Firms will
invest, only if it is profitable. Further an important cost associated with investment
is the cost of borrowing capital, which is the rate of interest. Of these two, the
expected rate of profit is more influential than the rate of interest.

OBJECTIVE OF THE STUDY

The objective of the project is “TO STUDY WHETHER INVESTOR’S

INVESTMENT BEHAVIOR IS AFFECTED BY THE COMPANY’S HUMAN
RESOURCE ACCOUNTING”
OTHER OBJECTIVES

 To study the investment habit of the people.

 To know about the people’s preference for investment, where they want to
spend their money.
 Is your decision of investment affected by anybody?

RESEARCH METHODOLOGY
Methodology aims to finalize the technical procedures includes activities of the
study, research design data, sampling data collection and analyze that data.

RESEARCH APPROACH
To achieve this objective we have conducted a survey and then collected data and
analyzed it and lastly find out the needed results

SAMPLING METHOD
We have used simple random sampling method for the project.

Sources of data collection

Data sources are two types:
Primary data
Secondary data

Primary data was only collected in the study.

Primary data: In primary data collection we collect the data through survey in
which we use the questionnaire.
Firstly we prepared the questioner for investors who invest in shares, mutual funds,
commodities, others. In which we want to know that whether investor’s behavior
while investing is affected by human resource accounting of the organization or we
can say that before investing they try to know about human resource activities

A study involves the entire population of interest, but more often it involves only a
small portion of the people.

Sampling serves three purposes:

 It reduces the costs and time required to do the research;

 It often improves the quality of information by allowing more intensive data
collection than would otherwise be possible; and,
 It reduces the burden on respondents.

Sample size:

The sample size taken was 75 for the study.

DATA ANALYSIS:

1.) How do you Invest (Proportion)?

Shares…….. Mutual Funds………… Commodity……….. Real Estate…….

Others……….

No of respondents = 75

Shares =

Mutual funds =

Commodities =

Real estate =

Chart
2.) How much is your decision of investment affected by follow

(a) Broker (b) Television shows (Talk Shows) (c) Friends (d) Company’s Performance

No of respondents =75

Broker =

Television shows =

Friends =

Cp =

3.) Do you check company profile before investing?

No of respondents =

Yes =

No =

4.) What do you analyze and check in a company’s Annual Report?

No of respondents=

Director’ Report =

Auditor’s Report =

Balance Sheet =

Others (specify)=

5.) Do you keep inform about the work-force of the company you invest?
(a) Yes (b) No
No of respondents =
Yes =
No =
6. How would your decision affect if the work-force is more trained and skilled?
Least affected =
Once=
Sometimes=
Many times=
Always =
7. How would your decision affected with high employee turnovers?
Least affected =
Once=
Sometimes=
Many times=
Always =
8. Comments to share

FINDINGS:

LIMITATIONS:

Some of the respondent does not give proper answers of questions.

Some respondents refuse to fill the questionnaire.

CONCLUSION:

BIBLIOGRAPHY:

ANNEXURE
 QUESTIONNAIRE

JAIPURIA INSTITUTE OF MANAGEMENT

Note: This above information is collected strictly for the purposes of JIMJ’s subject project
and no information will be further disclosed to any other person.

1.) How do you Invest (Proportion)?

Shares…….. Mutual Funds………… Commodity……….. Real Estate…….

Others……….

Rate on Scale: 1-least & 5-most

2.) How much is your decision of investment affected by follow

(a) Broker

1 2 3 4 5

(b) Television shows (Talk Shows)

1 2 3 4 5

(c) Friends

1 2 3 4 5

(d) Company’s Performance

 1 2 3 4 5

3.) Do you check company profile before investing?

a) Yes (b) No

4.) What do you analyze and check in a company’s Annual Report?

a) Director’ Report (b) Auditor’s Report (c) Balance Sheet (d) Others (specify) ………..

5.) Do you keep inform about the work-force of the company you invest?
(a) Yes (b) No
6. How would your decision affect if the work-force is more trained and skilled?
1 2 3 4 5
7. How would your decision affected with high employee turnovers?
1 2 3 4 5
8. Comments to share
…………………………………………………………..