دور محاسبة الموارد البشرية في قياس عائد الاستثمار في تدريب رأس المال البشري بالمؤسسة الصناعية : دراسة حالة

الملخص EN

This study aims to show the general framework of human resources accounting, and addressed how to the return measure on investment in human capital training and the most important indicators, and to highlight the contribution of human resources accounting to the return measure on investment in human capital training on the aures mills organization Batna.

The study found a number of the most important results the human resources accounting contributes to the return measure on investment in human capital training in the organization through the provision of human resources management of various data on the costs of: supervising the workers, absenteeism, accidents and injuries, polarization, identification of training needs, training materials, salaries of coaches, Travel and transportation.

And Roti index is applied to the return measure on investment in human capital training on organization.

It was a set of recommendations including: the need to take action and official policies for the implementation of human resources accounting and the preparation of analytical and statistical and accounting for registration, classification and measurement all activities related to human resources records as part of a comprehensive accounting system, and the trend towards the application of models and methods to measure the return on investment in human capital.