USIMNG OF COST/ BENEFIT ANALYSIS APPROACH IN THE HUMAN RESOURCES CONSULTATIONS FOR SMAAL SIZE COMPANIES TO IMPROVE BUSINESS ENVIEONMENT

The main objective of the study is to investigate the relationship between cost of consultation and benefit of it through using Cost/Benefit Analysis Approach in the Arena of Human Resources Consultations in Small Size Companies to Improve Business Environment, by using a field study as an application to gather the data in light of the commitment to apply the principles of sustainable development to some consultation and training programs implemented in different consultation agencies and training centers in the practical life. The study was conducted by using a questionnaire including (33) statements to by answered by concerned participants. In order to achieve the objectives of the study the descriptive analytical approach was applied, in addition to reviewing literature and preparation of the field study which was based on observation, investigation and the implementation of the questionnaire directed to the sample to know the extent of interest in the environmental cost benefit analysis accompanied by statistical analysis was used in order to verify the validity of the hypotheses and testing them.
The study reached the following results:
People in charge of the consultation and training process have an awareness of the concept of cost and benefits, and this is based on the importance of the role that the concept of cost and benefits plays in the flexibility of the accounting systems applied in the consultation and training centers, which must be characterized by flexibility in their conducts, which in turn allows them to manage the consultation and training processes to include the environmental dimension and the environmental benefits within its systems.
 The concept of " consultation and training as an investment" has a benifts that can be economically evaluated by employees working in small businesses through acquiring additional skills, concepts, rules and new directions, and providing them with experiences that qualify them to grow and assume greater responsibilities at work, in addition to raising their morale and reduce the rates of their absenteeism and turnover. These will benefit small companies through improving the quality of production, preparing new generations of individuals able to occupy leadership positions, and capable of facing the changes that occur in the economic and social systems, and finally keeping pace with scientific and technological development. those are impossible to achieve if the appropriate human resources are not available.
Taking into account the administrative system of small companies of various environmental aspects and studying their direct and indirect impact on public health and human well-being, and how to translate descriptive information into monetary values, as well as the extent of compliance with environmental legislation and the inclusion of environmental costs in the financial statements, and what the environmental impact assessment mechanism may lead to reduce the burden of environmental impacts resulting from development work and makes it sustainable development.
The study reached a set of results that answer the study's questions and were achieved through the validity of the hypotheses, which are: Acceptance of the first hypothesis:  "There is a direct and statistically significant relationship between the cost-benefit analysis in assessing the environmental impact of the consultation and training process and the impact arising from it" where a strong correlation was found with Statistical significance: The values of the correlation coefficient amounted to (0.695). The second hypothesis was accepted: "there is a direct and statistically significant relationship between the cost-benefit analysis in evaluating the economic impact of the training process," where a strong correlation was found with statistical significance, and the value of the correlation coefficient was (0.646). The third hypothesis was accepted. There is a strong correlation with statistical significance at the level of significance (0.01) between the benefits on the environmental impact and the benefits on the economic impact of the training process