Human resources are assets or capital to the companies?

الموارد البشرية هي رأس مال الشركة

Human Resources are an asset or a captial to the companies? Please justify your answer In financial accounting, assets are economic resources.
Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset.
Are people really an organisation's most important asset? Not necessarily; some may be liabilities - but others are the most important drivers of value that an organisation has.
Organizational value is comprised of three major classes of assets that are integral to an organization’s ability to produce goods and services.
These are: Financial Assets: Financial assets include assets such as cash and marketable securities, and may also be referred to as financial capital; Physical Assets: Physical assets include such tangible assets as property, plant and equipment, and other furnishings; and Intangible Assets: Examples of intangible assets, also called intangible capital, include intellectual capital (patent formulas, product designs, and process technology, i.e., the methods that delineate the steps in a process), goodwill, and human capital.
People who man an organization are the most important of assets and in an evolved organization that values its people as assets does so by employing the concept of human Capital and not as mere resource .
Human Capital is a form of intangible asset.
Human capital is arguably the most valuable asset held by an organization.
A company’s human capital asset is the collective sum of the attributes, life experience, knowledge, inventiveness, energy, and enthusiasm that its people choose to invest in their work.
Whether an entity is a public or private one , successful achievement depends first on the capability of people- knowledge, skills and labour and secondly on their commitment, and productivity.
More than50 years ago, the famed management guru Peter Drucker was the first to assert that workers should be treated as assets, not as liabilities to be minimized or eliminated.
He originated the view of the corporation as a human community built on trust and respect for workers, and not just a profit-making machine.
Some organizations have begun treating human capital as an asset.
Infosys, the giant ICT services firm based in India, has assigned a value to its entire workforce since2008.
The company adopted the Levi-Schwartz human resources accounting model to calculate all of its employees' collective worth.
This enables Infosys' stakeholders to view the firm's commitment to investing in employees across all functions and levels of experience.
In order to value people, companies must move beyond the concept of human resources and toward the notion of human capital.
The term “resource” implies an available supply that can be drawn upon when needed.
The term “capital,” however, refers to something that gains or loses value depending on how much is invested in it, and how that investment is made.
Successful organizations recognize that intellectual capital and knowledge management are the core ingredients of success.
Good businesses know that while most other assets are replaceable and become obsolete, developing and nurturing people, and effectively channelizing their knowledge and experience is paramount for the good of all stakeholders.

100% WRITE, Imagine certain company without Human resources, what will happened : .
The company will be in miss ( No documentations,...
no good hiring .....etc).
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HR play important role also through reduce cost for all daily operation, so once you have no HR , the operational COST will be high, and with time the company will face huge factors called; Operational RISK.
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Once you have no documentation, there will be no Professional ethics in your company, once you have something close to this issue, its a strong PARAMETERS, that your company ready to be OUT of BUSINESS SOON.................etc

definitely manpower is the most essential wealth of company because ultimately ultimate output in terms of gain to the company is get through HR.

I would recommend calling the HR as a Human Capital; as with capital you make by time investments, but with assets by time it get depreciated That is actually converted into equity, know-how, and accumulated expertise

Definitely an interesting question Maher! I would like to say it is both.
Human Capital is one of the most significant assets in an organization.
With the right kind of investment (i.e.
training or development), human capital becomes more productive and in turn, an invaluable asset to the company.

"Capital", and this applies not only for HR professionals, this term is for all resource working within organization. Previously the term "Asset" had been referred for employees but having the rational and logical definition of asset and its quality of depreciating conflict with human. We know very well, as employees grow they gain experience, acquired new skills and add value which is against Asset which keeps on losing some value. While on other hand, capital keeps on growing and increase it worth. So next time be sure to refer employee as CAPITAL :)

Human resources could be CAPITAL, ASSET or BOTH, it depends.
If the resource is not performing the salary and expenditure paid to them is a liability to company.
While if company is getting the desired out from the resource that would be capital that becomes asset.
So we can say, Human resource is a capital which will become Asset to company if the proper training and guidance is given to them to get the desired result.

It is a Capital to the Company

without Humans working in the company who would take decisions , who would run machinery, who would run the company "Robots".
I mean people involved in Production, Finance, Marketing etc are all humans, in order to make them work HR teams have to be proactive withe the policies and other things to make sure everything goes smoothly.
HR in short is the essence for a company to make people working for it work.

بالطبع هي رأسمال الشركات و للتوضيح أعطيك مثال للشعب الكوري حيث كانت الثروة البشرية أهم رأسمال الدولة حيث قام الشعب بالتبرع بكل ما يملكه من ذهب و مجوهرات و كل شئ من شأنه أن يساهم ، فكان للشعب ما أراد من دولته و خير دليل هو ما نراه اليوم من تقدم و إزدهار التي وصلت إليه هذه الدولة بفضل شعبها و الأمثلة كثيرة كالضين أيضا