The importance of social outcome in human resources accounting in algerian industrial organization : Case Study

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 batna during 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.