القياس المحاسبي للمورد البشري بين نظرية التكلفة و نظرية القيمة
Other Title(s)
Accounting measurement of HR, based on cost and value theory
Joint Authors
Source
Issue
Vol. 9, Issue 1 (30 Jun. 2019), pp.125-140, 16 p.
Publisher
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The measurement of the value of human resource is becoming very important issue of Accounting as a new approach of human resource services.
This research deals with the subject of a human resources accounting in terms of the basic elements of accounting recognition, measurement and disclosure and the problems encountered.
Through this research we will see the different ways that enable us to measure the value of services rendered by the company's workers And how to handle the accounting value of these services and how they are adjusted from time to time, using data from the financial statements.
As a result of this research we can set some conclusions and recommendations that benefit the company being affected by each entity changes and human resource is one of the elements that change value due to several elements, including expertise, development and training.
Giving sufficient informations about human resources in the consistent format annual reports can give reassurance to external interested parties as shareholders or clients.
American Psychological Association (APA)
الوردي، خدومة ومسامح، مختار. 2019. القياس المحاسبي للمورد البشري بين نظرية التكلفة و نظرية القيمة. مجلة الاقتصاد الصناعي،مج. 9، ع. 1، ص ص. 125-140.
https://search.emarefa.net/detail/BIM-961163
Modern Language Association (MLA)
الوردي، خدومة ومسامح، مختار. القياس المحاسبي للمورد البشري بين نظرية التكلفة و نظرية القيمة. مجلة الاقتصاد الصناعي مج. 9، ع. 1 (حزيران 2019)، ص ص. 125-140.
https://search.emarefa.net/detail/BIM-961163
American Medical Association (AMA)
الوردي، خدومة ومسامح، مختار. القياس المحاسبي للمورد البشري بين نظرية التكلفة و نظرية القيمة. مجلة الاقتصاد الصناعي. 2019. مج. 9، ع. 1، ص ص. 125-140.
https://search.emarefa.net/detail/BIM-961163
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 139-140
Record ID
BIM-961163