مفهوم دارایی‌های نامشهود در حسابداری نوین

حمیدرضا جابر انصاری | دکترای مدیریت مالی گرایش کسب و کار

جهان در حال دگرگونی اطلاعات و کاربرد ابزارهای نوین در کلیه علوم است. با ورود ابزارها و روش‌ها، مفاهیم جدید ایجاد، تعریف و بکارگیری می‌شود. در علم حسابداری و مالی برخلاف سایر علوم همچون کامپیوتر، الکترونیک و مکانیک، پیشرفت همگام با قرن 21 اتفاق نیافتاده است و می‌توان گفت به شکل عجیبی تئوریسین‌های حسابداری در کمایی فرو رفته‌اند که بایستی بکوشند تا تکاپو و چابکسازی به این دکترین بازگردد. چراکه در ابتدای تعریف حسابداری گفته شده حسابداری فن جمع‌آوری و ثبت و نگهداری اطلاعات است و چنانکه می‌دانید فن از علم فراتر است.

در این مقال می‌کوشیم در خصوص یکی از تعاریف قدیمی اما همگام شده با فنون جدیدالورود بگوئیم. دارایی‌‌های نامشهود، دارایی‌های هستند غیرپولی که شکل فیزیکی ندارند و قابل لمس نیستند. در دهه‌های گذشته دارائی نامشهود فقط به حقوق معنوی ثبت و اختراع و اکتشاف و چنین مواردی تعلق می‌گرفت وکم کم با پیشرفت علوم مدیریت می‌توان تعریف قبلی را گسترش داد و آن را به ارزش گذاری، تفکرات ذهنی، نوآوری, خلاقیت، طراحی‌ها و  سرمایه‌های انسانی نیز اتلاق نمود.

با این مفهوم جدید می‌توان دارایی‌های نامشهود را به دو دسته کلی سرمایه انسانی و سرمایه ساختاری تقسیم بندی نمود که در این تقسیم بندی سرمایه انسانی نقش مهمتری را ایفا می‌کند. هرچه کارکنان یک ارگان، سازمان یا مجموعه دارای تخصص، تجربه، تحصیلات و انعطاف پذیری بیشتری باشند، آن مجموعه از دارایی نامشهود قوی‌تری برخوردار است.

در امور مالی منابع انسانی این نکته بسیار حائز اهمیت است که کارکنان یک مجموعه به عنوان دارایی آن مجموعه به حساب می‌آیند. نه به عنوان هزینه. به همین دلیل است که سنجش این دارایی‌های مهم، به سختی انجام می‌گیرد.

بیشتر شرکت‌ها و سازمان‌های مهم در سراسر جهان کارکنان خود را به عنوان مهم‌ترین دارایی خود معرفی می‌کنند. به این دلیل که کارکنان یک مجموعه در کنار آموزش و فراگیری یک تخصص با کسب تجربه می‌توانند بیشترین توان درآمدزایی را برای سرپرستان خود ایجاد نمایند.

سخت‌ترین کار سازمان‌ها این است که به راحتی نمی‌توانند سرمایه‌های انسانی خود را ارزش‌گذاری نمایند. زیرا این سرمایه‌ها فواید آتی را برای سازمان تامین می‌کند.

در حسابداری سنتی مبالغ انجام شده برای پرسنل و کارکنان به عنوان هزینه در نظر گرفته می‌شود که در نگاه نخست این هزینه‌ها باعث کاهش سود می‌گردد در حالی که در حسابداری منابع انسانی این مصارف قطعاً افزایش سود شرکت را به همراه خواهد داشت. در این نوع نگاه، اصلیترین دارایی سازمان‌ها منابع انسانی می‌باشد، بر این اساس است که کلیه دستگاه ها ابزارها و تکنولوژی‌ها بر پایه وجود و عملکرد نیروی انسانی ارزشمند می‌شود.

در واقع در این نگرش، به کلیت خلاقیت و برنامه‌سازی که توسط کارکنان و افرادی که در یک سازمان یا مجموعه اقتصادی ، تجاری موجب پیشرفت کار می‌شوند نیروی انسانی اطلاق می‌گردد و دیگر از کلماتی چون کارگر یا کارمند و امثال آن استفاده نمی‌شود. هر چه نیروی انسانی ماهرتر و با تجربه‌تر باشد شرکت مطبوع ایشان از حیث درآمدزایی و سودآوری قوی‌تر خواهد بود.

با عنایت به موارد فوق متولیان مفاهیم فن حسابداری بایستی خود را موظف نمایند تا روش‌ها و فرمول‌های کارآمد مالی را در مباحث منابع انسانی و امثال آن، ایجاد و ارائه نمایند و بکوشند تا پویا سازی در کلیه مفاهیم مالی و حسابداری که در حال حاضر بی‌شباهت به فروشگاه‌های اینترنتی دهه 90 میلادی در بستر دایلاپ نیست، دستخوش تحولی گردد و از سیستم سیمبین گونه خود به سازه‌ای اندروید مانند مجهز گردد .

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