دور محاسبة الموارد البشرية في تحقيق الأداء المتميز بشركة الإسمنت عين التوتة-باتنة

Abstract EN

J3.

We aim through this study to identify the role of human resources accounting in achieving performance excellence in light of the challenges posed by the contemporary business environment.

The study used a questionnaire as a main tool for data collection.

The study sample included the tires of the Cement Company Ain Touta.

The analysis was conducted on 114 forms.

The study reached a number of results, the most important of which are: - The company uses both the value-added method and the historical cost method to account for its human resources.

- There is a significant effect of human resources accounting in achieving performance excellence at the level (0.

05≥α).