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eText: 
ISBN-10 0133064875ISBN-13 9780133064872
Print: 
ISBN-10 0-13-306478-6ISBN-13 978-0-13-306478-0
Author(s): Bashker D. Biswas
Publisher: FT Press
Copyright year: © 2013 Pages: 400
Description

Compensation and benefit programs account for the largest line item expenses in most organizations; in service organizations, they often represent more than 50% of total costs. Hence, it's critical that these programs reflect a rigorous understanding of relevant finance and accounting principles, and apply these principles to maximize performance and value. In Compensation and Benefit Design, Bashker D. Biswas shows exactly how to bring financial rigor to the crucial "people" decisions associated with compensation and benefit program development. This comprehensive book begins by introducing a valuable Human Resource Life Cycle Model for considering compensation and benefit programs. Next, Biswas thoroughly addresses the acquisition component of compensation, as well as issues related to general compensation, equity compensation, and pension accounting. He assesses the full financial impact of executive compensation programs and employee benefit plans, and discusses the unique issues associated with international HR systems and programs. This book contains a full chapter on HR key indicator reporting, and concludes with detailed coverage of trends in human resource accounting, and the deepening linkages between financial and HR planning. Replete with both full and "mini" case examples throughout, the book also contains chapter-ending exercises and problems for use by students in HR and finance programs.

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