المحاسبة عن الاستثمار وقياس عائده في الموارد البشرية

بالتطبيق على كلية الادارة و الاقتصاد/جامعة تكريت

الملخص

The success of the institutions occasionally depends on the skill and
effectiveness of employees and their satisfaction, cooperation,
understanding on the key objectives for which it was. Therefore, the best
investment is that to build and develop the human resource by making
expenditures (investments) on them to raise their efficiency and
performance of any facility. The nature of their business is keen on spending
money especially in the areas of investments. Which are always seeking
studying and developing a vision for a prospective investment returns. The process of identifying and measuring returns on investments in general, and measuring return on
investment of human resources, in particular has its
difficulties and obstacles. Therefore, the methods and approaches proposed in the measurements are various,
Such as the financial (quantitative), and non-financial (descriptive), which are proposed and renewed from time to time. This research aims at
identifying and measuring the value of human resources and the showing the
importance and the need of its investment and the work to develop it and
then measuring the expected returns of investments, to support and promote
such an attempt educational institutions (universities in particular) have been
chooser. Because they have a lot of persons and the fields of their
investment are wide and necessary, therefore the measurement of human
resources needs a method or means to measure the expected savings from
these investments.