Amortization Practices in the Bidding Models of the Human Resources: A Case of the Strategic Cost Management Upavasi Shivakumar* Guest Faculty Dept of PG Studies in Commerce, Skng Govt First Grade College, Gangavathi-583227 *Corresponding Author E-mail: supavasi12345@gmail.com
Online published on 30 January, 2019. Abstract The most precious intangible asset in the world is the human resource that can be valued at any cost as per the required services. Nowadays bidding for the skilled human resource is one of the most emerging trends among the Corporate and the Government sectors for recruiting the task force. The IPL cricket players and the Government doctors of Karnataka bidding events added significance for skilled capabilities in deciding the value of human resources. The following article aims to discuss about the amortization practices that can be introduced to depreciate the human asset as the agreement is for a stipulated period of time. Further the applications of the mentioned approach duly support in quoting the price of the human asset after depreciating the proposed value that shall be helpful for the bidding agencies. In view of supporting this approach empirically, “The Learning Curve Theory” of Strategic Cost Management applications is utilized to meet out the assigned objectives. Top Keywords Amortization, learning curve, efficiency, intangible asset, player. Top |
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