مدى اهتمام الإدارة بالمحاسبة عن تكلفة الموارد البشرية بالمصارف : دراسة ميدانية على عينة من المصارف بالخرطوم

الملخص EN

The study aimed to identify the extent of management's attention to accounting for the cost of human resources banks, a field study on a sample of banks in Khartoum, where he represented the study a problem in that the accounting for the cost of human resources are not important and The effectiveness of banks Alsodnah that all Anasserard accounting results are not given a copy of and the possibility of structural performance of employees, and I study is based on the premise that there was a statistically significant effect in the abstract level (a = 0.05) for the management of banks in the interest accounting for the cost of human resources.

Through the data using statistical analysis program analysis (SPSS) study found the results of the effect that there is a desire by the bank management to recognize the importance of accounting and human resources, and the results of simple regression analysis confirmed the presence of a strong relationship and the impact of a statistically significant at a moral level (a = 0.05) for the management of banks in the interest accounting for the cost of human resources.

the study also recommended that the bank management strives to increase the interest in accountability for human resources within the bank, as well as the need for the bank management strives interest in the promotion and staff development, and reflects the great benefits of the Bank.

key words: 1- Accounting for the cost of human resources: The process of identifying and measuring Human resources and providing the administrative units concerned with information.

2- Banks: Are Establishments That Accept money as deposits and respect the applications of their depositors in withdrawing and granting loans or investing excess deposits.