Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately documenting their assets. In other words, human resource accounting is a process of measuring the cost incurred by the organisation to recruit, select, train, and develop human assets.
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| - حساب الموارد البشرية (ar)
- Humanvermögensrechnung (de)
- Human resource accounting (en)
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| - حساب الموارد البشرية هو عملية تمييز الاستثمارات في الموارد البشرية لمنظمة لم تُحسب مواردها بالطرائق المألوفة، وتقرير هذه الاستثمارات. وهو امتداد لمبادئ المحاسبة النظامية. قد يساعد قياس قيمة الموارد البشرية المنظمات في توثيق أصولها على نحو دقيق. (ar)
- Die Humanvermögensrechnung (HVR; engl.: Human Asset Accounting; Auch: Humanvermögensrechnung, Humankapitalrechnung oder Humanpotentialrechnung) versucht, das traditionelle Rechnungswesen um den ökonomischen Wert der menschlichen Ressourcen eines Unternehmens zu ergänzen, indem sie eine Wertgröße für das beschäftigte Personal ermittelt. (de)
- Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately documenting their assets. In other words, human resource accounting is a process of measuring the cost incurred by the organisation to recruit, select, train, and develop human assets. (en)
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| - What is mega-training? (en)
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| - حساب الموارد البشرية هو عملية تمييز الاستثمارات في الموارد البشرية لمنظمة لم تُحسب مواردها بالطرائق المألوفة، وتقرير هذه الاستثمارات. وهو امتداد لمبادئ المحاسبة النظامية. قد يساعد قياس قيمة الموارد البشرية المنظمات في توثيق أصولها على نحو دقيق. (ar)
- Die Humanvermögensrechnung (HVR; engl.: Human Asset Accounting; Auch: Humanvermögensrechnung, Humankapitalrechnung oder Humanpotentialrechnung) versucht, das traditionelle Rechnungswesen um den ökonomischen Wert der menschlichen Ressourcen eines Unternehmens zu ergänzen, indem sie eine Wertgröße für das beschäftigte Personal ermittelt. (de)
- Human Resource Accounting (HRA) is the process of identifying and reporting investments made in the human resources of an organisation that are presently unaccounted for in the conventional accounting practice. It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately documenting their assets. In other words, human resource accounting is a process of measuring the cost incurred by the organisation to recruit, select, train, and develop human assets. (en)
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