طرق و أساليب قياس و تقييم المحاسبي للموارد البشرية : نموذجي القيمة و التكلفة

الملخص EN

The purpose of this study is to examine the extent of the application of human resources accounting.

Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties.” In simple terms, it is an extension of the accounting principles of matching costs and revenues and of organizing data to communicate relevant information in financial terms.