الفهرس 
الفصل الأول: المقدمةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Human factor considered to be the base and the axis of all human societies, all without exception, and all the systems the human society dealt with depends essentially on the human factor directly or indirectly. So the business constructions spends a lot of money during the process of selection, training and recruitment of personnel. and theses funds are in the shape of investments in the humans and it can be more than what are spent in machinery, equipment and other fixed assists. The human resources in industrial and service projects via influencing the market value of that economic units, in the terms of its sharing in the economic processes which they are practicing and its tangible and intangible value can affect by away or another on the continuity of their performance. That means that human resources occupy a prominent place and a great importance when taking various decisions related to the activity of the economic units in which it operates, and therefore becomes necessary attention to all data concerning the human resources to be utilized in all areas requiring direct decision. The human resource accounting considered to be the administrative tool that you can rely on to get important information to improve decision making mechanism ( tax credit, investment, productivity, employment.) and serving evolving needs and then to the idea of the social development of man kind through regulatory elements as high economic value. Aim of the study : This study aimed to rationalize the costs of human resources during periods of crisis and developments of hotel organizations and society in the local and international levels and to know human resources management and its impact on crisis management. Methodology of he study : By a simple randomized sample in 13 hotel which represent 32% of the total number of hotels in the city of sharm el sheikh. Data were collected using questionnaire interview with managers and human resources directors and general managers of these hotels.