Abstract: Investment on human resources has long been taken into consideration by managers. Human resource management is one of planning and directing methods for these investments. To talk about impact of performed expenses on human resources value, human resource accounting in this field evaluates manpower. Theorization in human resource accounting is started from 1960s by Likert. Accounting society also provides a clear definition and reporting to beneficiary individuals is mentioned by it as a final objective. Development stages of human resource accounting are classified by Felt Holmes into 5 categories. A lot of efforts have been made in the recent decades for enrichment of human resource accounting concepts and removal of deficiencies in various measuring methods. Human resources relationship with organization performance and human resources costs in profitability of organization are considered by most of researchers. Individual skills are divided by human resource theory into two categories, general skills and specific skills. Necessary condition for evaluation of forces in resource-based theory is presence of value, rarity, lack of reproducibility and organizing. Quality of dealing with organizational resources costs and future benefit of organization from these expenses has been approved in most of researches and capitalization of these expenses is confirmed. Different models are expressed for measurement of manpower and each model has strengths and shortcomings that more efforts should focus for resolving of them and by emphasizing on advantages of human resource accounting should attempt to justify profit excess on costs of system implementation and to eliminate related problems.