قياس و محاسبة الموارد البشرية : مدخل حديث لتقييم أداء العنصر البشري

الملخص EN

This research studies and analyzes the role and the importance of the accounting measurement of the human resources; especially the accounting processing of its data.And the recommendations came by what follows: - The need to take the measures and the official policies for the application of the reckoning of the human resources.

- The need to work for defining the value of the human resources according to the historic cost because this measure is the simplest and the most objective measure in the application compared to some other methods that depend on the value that can be considered costing sometimes.

Also this method harmonizes with the accounting principles.

- This measure of the human resources will lead to making the financial lists more revealing.