Human resource accounting-based valuation approach

abolghasem masihabadi¹

1) Iran university of science Accounting Email:

IOI Code : XYZH-ZAEBA
Publication : 2nd International Conference on Management and Humanities(2icmhconf.com)
Abstract :
    Today, organizations that have human resources with the specific features and quality are good, this feature as one of its strategic advantages in the competitive world of brand names. In this respect the value of human resources as a key factor in the success or failure of the organization. Assessment of human resources in the form of monetary measures will not be achieved except with the establishment of human resource accounting system. Implementation of this system depends on accurate costing and valuation of human resources will be. In this study, human resource accounting system to introduce and explain the purpose and importance of its implementation, with the approach of valuation discussed.

Keywords : human resource accounting valuation approach investing manpower