دور الميزانية الاجتماعية في تحسين اداء الموارد البشرية

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University of Ain Temouchent

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"Our study aims to shed light on the importance of the social budget for human resources management in the Beni Saf cement factory, and how to benefit from it in improving the performance of human resources. The current research is considered pivotal in analyzing the social budget as it is a vital database that provides comprehensive information about human resources within the organization, which includes: Salaries, related financial burdens, health and safety conditions, in addition to training, professional relations, and other aspects of practical life related to the organization, and on the basis of this information, the organization’s human resources are managed through indicators of each element. Keywords: social budget, human resources management, social indicators, employmen"

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