نماذج قياس الموارد البشرية التي تعتمد على التكلفة و طرق اهتلاكها : دراسة نظرية

Abstract EN

This paper aims at identifying the methods of measuring human resources based on the cost, this after recognizing it as an asset of the institution, where we find several methods of evaluation such as the historical cost and the cost of replacement as well as the cost of opportunity, in addition to many other methods that will be detailed through this research.

One of the most important results is that the methods of measuring the cost of human resources face several problems and criticisms that are concentrated in the difficulty of controlling the measurement of human resource because of its nature and the nature of the variables to which it is subject.

Therefore, the establishment should only increase attention to this element and to recognize it in the list of financial position in order to access a credible and reliable financial statement.