الأساليب و النماذج المستخدمة في محاسبة الموارد البشرية

الملخص EN

the purpose of this study was to detect the importance of human resources accounting as a human resource descent measurable like the rest of the assets in the organization .

It highlights the most important methods and approaches used to valuate human resources and gives example of the methods used in human resource accounting in Indian companies.

The study obtained the following results: • Human resource accounting valuate its employees' experiences and competences in order to allow the organization to control humain resources • Human resource accounting allows to valuate the cost of humain assets, output and revenu obtained through its employment • There are two approaches to measure human resources.

The first depends on the employees' personnel cost tha company defray ; the costs of recruitment, training, development and maintaining human resources and the second based on the economic value of human resources.