Role of human resource accounting in personnel decisions related to the suspension

Today and in the age of the moment changes, each organization is looking for achieve the mission and ideal expression of their existential philosophy. To achieve their goals, they use tools and various appliances, such as money and capital, technology, raw materials and human resource, but the most important factor of all that also complete the others measures, is human resource. Therefore, regardless of role, status and importance of this vital element, investment of organization is nothing useless a series of low cost waste. Managers of organizations must be able to present using various mechanisms, not only the organization fulfill its goals, but also caused the activities and role playing better and more efficient for human resource. In this paper, the central role and importance of human resource accounting, with regard to the effective organizational strategies during recession, the article entitled suspension decisions (permanent and temporary) will be considered, is examined. Definition of human resource accounting and the importance of this concept in the current organizations and its role in personnel decisions related to the suspension and providing examples and models for describing are covered in this paper.