Examination of Mental States:HR Costing Management with an Emphasis on Process Costing in a HRA system

The purpose of the study was a view over a method of human resource costing based on process costing with an emphasis on the mental state of individuals. Most of the previously carried out studies are based on human resource training, employment, and relocation costs. The study tried to examine the costs that the mental states of human resources impose on an organization. As the following study was a research type, the questionnaires included in the theoretical foundations of the present study, such as mental states of the individuals, life satisfaction rate and so on, are merely based on the assumption and have not been implemented in any organizations. It must be noted that the study assumed that people have no prejudice or relationship with their organization. Secondly, as there is no certainty about the mental state of humans, all the states stated in the study are relative. For a better understanding of human resource costing in the study, examples of human resource costing models such as the Likert-Bowers model, Hermanson's Unpurchased Goodwill, and so on were given. Then the proposed idea of human resource costing was based on mental states.