المعالجة المحاسبية للمورد البشري في المؤسسة

الملخص EN

The subject of human resources accounting is concerned with addressing the various flows that take place between the institution and the personnel working in it, by expressing these flows with financial values that appear within the financial statements of these institutions, where a distinction is made between two basic methods for measuring the value of human resources, the first depends on the cost as a basis To determine the value of human resources, this cost is expressed through the cost of resources that the organization consumes in order to obtain human resources, and the second depends on the value, as this method considers that the value of human resources is determined on the basis of the services expected to be obtained from these resources.