ABSTRACT

Human resource is one ofthe intellectual assets ofan organization. Following the recent rapid development in the business environment around the globe, organizations are now increasingly looking at intellectual capital and by extension human resource as a unique asset to reckon with. The discovery that human behaviour is a significantfactor affecting business efficiency is an important land mark. It is noteworthy, however, that this discovery only occurred after the second world war and coincidedwith the expansion ofthe social sciences and an emphasis on human welfare in an organization. The main objective ofthis study is tofind out the impact ofhuman resource accounting in the organizationalprofitability affirms in Nigeria, beside this objective, the specific objectives are asfollows; to ascertain the impact ofsalary cost on the profit after tax offirms in Nigeria., to find out the effect oftraining and development on the profit after tax offirms in Nigeria and to evaluate the impact of employee welfare cost on the profit after tax offirms in Nigeria. The study therefore concluded human resource management have positive impact effect on theprofitability offirms in Nigeria. Hencefirms at all levels should step up on its salary, employee welfare and training and development cost which have the inherentpotentials to improve theirprofitability both in the short run and long run. Based on the outcome ofthis study, the following recommendations were made, Firms shouldperiodically increase salaries ofher employees in order to boost their moralefor betterproductivity andfirms should have a strong welfarepackage to caterfor the immediate and remote needs oftheir staff, since the output ofa well satisfied workforce cannot be overemphasized.