Costing, Valuation and Reporting Human resource

Skilled human resources and specialized physical assets and investments, as an organization, that organization is important and In order to increase the efficiency of their organizations and managers often spend large sums of Education Workers will But human resource accounting system to be used for information processing organizations have not been used so far in practice.
Accounting Today, Accounting products are intangible. Therefore, these products are also assets that are largely intangible assets. Accounting, human resources, and provide information on evaluation criteria for human resources, the human resources function of the organization in achieving its goals and strategies, and overall staff productivity, organizational identification and Thus in order to improve it provides.
In this paper, the history of accounting, human resources, and efforts have been made to the various methods of costing and evaluation of human resources was the and Advantages and disadvantages of each method are mentioned separately. Also for users of financial information on reporting on human resources so that resources should be done with care organizations, In this regard, some of the methods presented in this paper have been reporting human resource accounting.