Reg. No. :

M.B.A. DEGREE EXAMINATION, AUGUST/SEPTEMBER 2017.

Third Semester

Human Resource Management

DBA 7023 — PERFORMANCE MANAGEMENT

(Regulations 2013)

Time : Three hours Maximum : 100 marks

Answer ALL questions.

PART A — (10 2 = 20 marks)

1. Define human resources.

2. Define performance management.

3. What do you mean by HR replacement cost?

4. What is asset multiplier method?

5. What is human resource accounting?

6. Define acquisition cost.

7. Define human resource audit.

8. What is comparative approach in HR audit?

9. What is strategic HR audit?

10. What is HR audit report design?

PART B — (5 13 = 65 marks)

11. (a) Discuss the merits and limitations of cost approach method in human

resource accounting.

Or

(b) Give a detailed account on role and significance of human resource

accounting in the era of Internet economy.

Question Paper Code : BS2138

BS2138 2

12. (a) Explain the return on investment approach in human resource valuation

with an illustration.

Or

(b) Discuss the various monetary methods of human resource valuation in an

organisation.

13. (a) Discuss the various components of a human resource accounting system.

Or

(b) Explain the challenges in implementing human resource accounting in

an organisation.

14. (a) Explain the objectives and benefits of human resource audit in detail.

Or

(b) What are the issues and challenges in HR audit? Explain in detail.

15. (a) Explain the roles and responsibilities of HR managers in preparing HR

audit report.

Or

(b) Give a detailed account on various elements of HR audit report design

with an illustration.

PART C — (1 15 = 15 marks)

16. (a) Critically analyse the various components and instruments of HR audit

with suitable examples.

Or

(b) Discuss the recent advances and future directions in human resource

accounting in India with examples.

————––––——