أثر تطبيق محاسبة الموارد البشرية على مؤشرات الأداء المالي : دراسة حالة شركة سونلغاز وحدة سكيكدة

الملخص EN

This study aims to measure the influence of humans resources accounting application in financial performance ratios, This paper displays the measurement accounting model of human resources through a historical cost approach and attempts to disclose the accounting for human resources in the financial statements of the Skikda Sonelgaz and measure the influence in financial accounting ratio The study concluded that the application of human resources accounting positively affects both the financial balance indicators and the profitability of the enterprise.