التأصيل و القياس المحاسبي لرأس المال البشري في منظمات الأعمال الحديثة

الملخص EN

Discusses This research concepts associated with human resources accounting and the possibility of considering human resource out of a measurable like the rest of the other assets in the enterprise, while highlighting some of the methods and techniques used in business organizations of modern measuring the value of human resource, as well as methods of amortization of this resource as the origin of a measurable and decreasing crosstime