Study On Measurement Of Human Resource Value

This thesis is aimed to discuss the measurement of human resource value (HRV). With a review of documents on hand and summing-up of achievements of previous research, this paper gives a detailed explanation of the measurement of HRV. Generally speaking, it can be separated into four parts as following. The first part gives a brief account of the definition of HRV. Both inside and outside factors that affect HRV are also listed. The second part discusses the theoretical foundation and specialty of measurement of HRV. Some points for attention are proposed after taking those previous researches into consideration. The third part, the principal part of this dissertation, explains in details the primary methods of the measurement of HRV, which include the method based on the cost and the value. The measurement of cost of HRV mainly consists of five items to count the cost of obtainment, development, employment, maintenance and reassignment of HR. The measurement of value of HR is elaborated with four models separately based on the wage, profit, random income and complete value. Apart from the above methods, some nonmonetary methods are also described. The forth part selects a CPA agency as the sample to put all the method into practice. This bold try brings forth new ideas in this field, which may guide further research.