What does human resource accounting aim to measure?

Human resource accounting aims to measure the cost and value of human resources within an organization. This involves assessing the investments made in employees, such as recruitment, training, and development, and quantifying the economic value that these human resources bring to the company. By focusing on both the expenses associated with maintaining a workforce and the overall contributions that employees make to the organization, human resource accounting provides a comprehensive view of human capital as a critical asset. This understanding can help businesses make informed decisions regarding talent management, compensation, and resource allocation to maximize employee effectiveness and organizational performance.

The other options do not encapsulate the broader goal of human resource accounting, which is not limited to individual financial performance or turnover metrics but rather includes a holistic approach to understanding the monetary value of human capital.