Human resources is an asset or liability?

Answer 1

The second word of "Human Resources" should give you a clue that is considered an asset. Companies that consider their employees to be an asset invest in those employees through training, education, benefits and other compensation and expect to get a return on that investment (ie production). Human Resources is the source of the human asset, the place where managers go when they need a qualified individual to do a job, or a training program developed. Conversely, if an employee is considered a liability to the company, they probably (and shouldn't) remain employed for very long.