Abstract
Human resources management under strategic direction In the College of Economics and Administration Analytical study from a cost perspective Human resources in economic units in general and educational units, in particular, are considered a fundamental pillar of assets due to their great value compared to other assets. They are regarded as gatherings of services expected to be obtained in the future. The research aims to determine the extent of the impact of human resources costs on decision-making in light of the strategic direction by learning about resource management. Human resources and strategic direction, then explaining the role of measuring the costs of those resources in achieving the goals of human resources management from a cost accounting perspective . Educational units must face the great challenges of the increasing growth in the number of people coming to those units or exceeding their absorptive capacity. Therefore, the human resources management in educational units needed to confront these challenges and compete by achieving excellence. Accordingly, the research problem was built by asking, “Do human resources costs have an influential role in... Human resources management in light of the strategic direction in the unit (research sample)? Therefore, the research was based on a main hypothesis that human resources costs have an influential role in human resources management in light of the strategic direction in the unit (research sample The researchers relied on the descriptive/analytical approach in interpreting and analyzing the data used. The research reached a set of conclusions, perhaps the most prominent of which is that measuring the cost of human resources in universities according to scientific titles has a role in opening and developing postgraduate studies later. In light of the conclusions, the researchers presented a set of recommendations. Perhaps the most important of these is the need for the university and college administration to pay attention to studying and analyzing the costs of human resources and the need to exploit them optimally. Decisions at universities and colleges should be based on or take into account the costs of human resources and their importance in creating scientific departments and graduate studies.
