Human Resource Accounting is the measurement and reporting . . . . . . . . and . . . . . . . . of people in organisational resources.

The correct answer is: B. cost, value.

Human resource accounting (HRA) is a process of measuring and reporting the costs and value of employees to an organization. HRA can be used to make decisions about staffing, compensation, and training.

The costs of employees include salaries, benefits, and training costs. The value of employees includes their productivity, their ability to attract and retain customers, and their ability to innovate.

HRA is a relatively new field, and there is no single accepted method for measuring the costs and value of employees. However, HRA can be a valuable tool for organizations that want to make better decisions about their human resources.

Option A is incorrect because benefits are not the only costs associated with employees. Salaries,