التسجيل المحاسبي للأصول المعنوية (الموارد البشرية)‎ وفق النظام المحاسبي المالي : دراسة حالة بناء الهياكل المعدنية المصنعة" Baticim بأم البواقي

الملخص EN

This research discusses the concept of human resource accounting and how it is considered a measurable asset like the rest of the other assets in the organization due to its ability to create value within institutions, with highlighting some ways to measure the value of the human resource as a measurable the decreasing asset over time, as well as how to handle the value of these services accounting according to the financial accounting system, using the data obtained from the financial statements related to the institution.

One of the most important results reached is that the methods of mzasuring the cost of human resources face several problems and criticisms that focus all of them in the human resource due to its nature and the nature of the variable the are subject to it and that the failure to include the financial statements of the institution for information related to human resources is an essential lack of the accounting function and management and this leads to a shortage of its perpetuity.

the enterprise should only increase interest in this element recognize it and disclose it in the list of financiel position.