HRA is the procedure for locating human resources, counting them, and communicating with the persons involved in the information obtained. Business Institutions are seen as Assets in the field of human resources, and accounting books are used to value human resources to their fullest potential. Without human involvement, an organisation risks losing its productivity, and human productivity is necessary alongside machine productivity in all spheres of business. Therefore, businesses must understand and value the value of their employees. It is valuable and a good investment. The study focuses on calculating the value of human resources at various organisational levels and determining the efficiency of human resources.
