Measurements On The Rate Of Contribution By Corporate R&D Personnel Human Capital Based On EVA

In allusion to the imperfection existing in present appraisal and measurement of the contribution to the corporate revenue by R&D human capital, and beginning with the analysis of the meaning of human capital, this dissertation probed into the measuring methods of contribution by corporate R&D human capital by constructing a corporate R&D human capital appraising model and a contibution model by R&D human capital to corporate EVA.It first defined the concept of human capital, systematically argued the meaning and characteristics of R&D human capital and proved that there would be a mixed strategic equilibrium in the game over corporate revenue by material capital and human capital, which laid an academic foundation for the system arrangement of balanced revenue distribution for material capital and human capital..Then it analyzed the factors that affect the price of H&D human capital with the theories of factor property rights revenue and factor contribution return as a guide line. In the light of the computing model of human capital input in the theory of new economy growth, this dissertation tried applying gray measuring methods based on AHP to probe the appraising methods of corporate R&D human capital, which provided both a "ruler" for comparison between corporate H&D human capital in different times and and a foundation of speculating the rate of corporate H&D human capital contribution reasonably.It is the main contribution for this dissertation to construct a corporate EVA function with corporate R&D human capital input as the variable, in the light of the models of human capital externalities and knowledge accumulating in the theory of new economy. This dissertation estimated the parameters in the function and established a quantitated EVA function of a corporation in a certain time, which measured the rate of contribution made by R&D human capital to the corporate EVA. And the model was proofed to be reasonable by empirical analysis.Furtherly, by analyzing the applicability and suggestion, this dissertation advised a lot detailedly to promote the rate of contribution to EVA by R&D human capital and the input of human capital by individuals and the corporation while controlling the depreciation of the human capital, taking advantages of the externalities of human capital and enforcing the property rights motivation. And it would also be helpful probing for this dissertation to constantly motivate the creativity of H&R human capital and promote the abilities of science and technology innovation and core competing abilities of hi-tech corporations by the revenue system arrangement such as "sharing the hi-tech product return according to the contribution to EVA" , "stock and option holding plans based on EVA" and so on.