الموارد البشرية المرتبطة بالتنظيم بعقود دائمة كأصول في المركز المالي

Abstract EN

The study dealt with the human resources associated with permanent positions in the organization as assets that appear in the financial statement, the study indicates that human resources can appear in the financial statement as assets in parallel with other assets, The study showed the possibility of determining the value of human assets from the moment of use until the end of the period of employment by calculating the cost of the human resource according to the following equation: Cost of human resource = Expected useful life * Annual salary Expected useful life = retirement age (by law) - chronological age The study appeared that the organization's owns the human resource by carried out obligations with equivalent value of the expected resource useful life, it appeared that the decrease in obligations to the organization is equivalent to the annual wage paid, Therefore، the additions to the resource during its useful life is the increase in the annual wage as a result of the promotional growth resulting from the experiences, qualifications and passed courses, Therefore، the current value of the resource is calculated according to the following equation: current value of the human resource = (remaining useful life * additions to the annual wage) + net present value before additions Net present value = historical cost - total salaries (wages) paid The study included the necessary accounting entries and the financial position, It also dealt with the comparison between fixed assets and human resources، which showed a lot of similarity between them and some differences related to the nature of each .

The study concluded that human resources are integrated assets where their cost, age and ownership can be determined