__________ is a managerial tool that can help managers make better decisions by providing them with the objective and reliable information needed to plan functions such as salary administration, training, and union-management negotiation.

A) Human resource accounting
B) Human resource auditing
C) Human relations accounting
D) Human relations accountability
E) Human relations auditing

Human resource accounting is the process of measuring and reporting the cost and value of people within an organization. It provides objective and reliable information about the cost of employee-related functions such as salary administration, training, and union-management negotiation, which can help managers make better decisions. Human resource auditing, Human relations accounting, Human relations accountability, and Human relations auditing are not relevant concepts in this context.