ملاءمة نموذج التكلفة التاريخية لتقييم الأصول البشرية في البيئة الجزائرية : دراسة ميدانية

الملخص EN

The study aimed to find out the suitability of the historical cost model in evaluating human assets in the Algerian environment, and to highlight the advantages and disadvantages of this model.

this study was applied in the field to a sample of 78 university professors in the field of accounting and finance and accountants the study concluded that the historical cost model is suitable for evaluating human resources in Algerian, and that it has a set of positives, the most important of which can be relied upon to estimate the expected return on investment in human resources, and it is also exposed to a set of determinants, the most one of which is that the benefit of employees increases with the increase in experience and training provided.

unlike other assets, their value decreases with the increase in the number of years, and this is what future research can address.