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Use of Human Resource Accounting in Taxation.

D. Larry Crumbley; Richard S. Savich

The Accounting Review 1975

Abstract Discusses a possible use of Human Resource Accounting for tax purposes in a service-related firm. Method of optimizing the distribution earnings in a closely held corporation; Standard format for determining the reasonable working capital needs for a corporation; Application of the mathematical Bardahl formula in the case Simons-Eastern Co. v. U.S.; Human Resource formula for service organizations.

DOI
10.2308/tar-4501985
Volume
50 (1)
Pages
112-117
Language
en
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