أهمية الحصيلة الاجتماعية في محاسبة الموارد البشرية بالمؤسسة الصناعية الجزائرية: دراسة حالة

Abstract

This study aims to extremism general framework for human resources accounting, and to identify what the social outcome, and to highlight the reality of the preparation of the social outcome and its importance in human resources accounting in cement organization batnaduring the period (2011-2013).

The study found a number of results that the most important social outcome is of overriding importance in human resource accounting as a rule informational her working to provide various information related to human resources costs within the organization and of: Expenses workers, total wages, the total grants, training costs, production quantity value, value added. On the basis of this information are human resource accounting in the organization calculates the following ratios: worker productivity terms, the proportion of workers 'expenses in the organization, the proportion of workers' expenses to the production, the added value of working hours, wages weight in costs, pay an average worker, the proportion of training costs.

It was presented a series of proposals including: the need for full disclosure of information relating to social activities so that members of the community to assess the social role of the organization, and work on the adoption of an accounting standard for human resources accounting and attention to the measurement of the cost and the value of human resources.