La Revue des Sciences Commerciales
Volume 15, Numéro 2, Pages 29-52

تقييم تكلفة رأس المال البشري والأصول غير الملموسة بتطبيق محاسبة الموارد البشرية، دراسة حالة عينة من المؤسسات الصناعية الجزائرية

الكاتب : Boudela Youcef .


This study has examined the possibility of considering the Human Resources in the company as a measurable asset, as well as the methods of measuring the costs return on Human Investment in the context of applying Human Resources Accounting, highlighting the importance of the Human Capital and Intangible Assets in applying Human Resources Accounting and financial disclosure, and the study has found the presence of an impact with a statistically significance at the level of ( = 0.01) between the dimensions of the Human Capital and Intangible Assets in the industrial Algerian companies between the study's place and the requirements of applying Human Resources Accounting at them.

الكلمات المفتاحية

Human Resources Accounting, Human Capital, Intangible Assets, Accounting Measurement