أثر محاسبة الموارد البشرية على تحسين الأداء المالي في المنشآت الصناعية السودانية : دراسة ميدانية لعينة من الشركات الصناعية العاملة بالسودان

الملخص EN

The objective of the study was to identify the accounting of human resources and their utilization in improving the financial performance in the Sudanese industrial firm, as well as encouraging the Sudanese industrial firms to use human resources accounting in order to develop and to improve their financial performance.

The problem of the study stemmed from the fact that most of the industrial firms did not give sufficient importance to accounting data related to human resources, despite the fact that the availability of accounting information related to human resources lead to taking more accurate and efficient decisions that contribute to improving financial performance.

The study reached several results that include : the accounting measurement of human resources affects the improvement of financial performance in the industrial Sudanese firms; also, the investment in human resources affects the improvement of financial performance in the Sudanese industrial firms.

The study concluded with a number of recommendations, the most important of which is to draw more attention to the human element at the level of the Sudanese industrial firms, and to the national level as a whole by measuring its cost and estimating its future economic value.

Moreover, designing specialized accounting systems for accounting for human resources, including bases and standards to limit the difficulties and obstacles facing the Sudanese industrial firms when applying human resources accounting.