Research On Investment And Management Of Human Capital In Enterprises Based On Costs And Profits Analysis

Human capital investment is one of the important contents of the human resource management science. It has academic and practical significance in the time of knowledge economy. It is especially important to enterprises the bells of the society economy. While in the field of practice, enterprises have the problems of unbalanced and inefficient investment. Presently researches mainly analyze the enterprises human resource from the management aspect. While the costs and profits analysis of human capital is rare and un-systemic.As an emphasis, this paper analyzes the human capital investment and management under the enterprises environment. Combined the reality of a certain enterprise, this paper calculates the cost of the human capital investment, further more it applies the analysis of regression and residual to divide the profit made from the human capital investment and the material capital investment. Then we come to the conclusion that the human capital investment is linearly relevant to the distribution income and the industry production value and the human capital investment does more contribution to enterprises economical profits compared to material capital investment. On the basis of this research, this paper adopts benefit assessing model to analyze the costs and profits of human capital investment. In order to maintain and increase the value of human capital , this paper puts forward the measures of human capital management and prosecution, especially to the unreasonable investment behavior of some enterprises.This paper emphasizes on the analysis on the costs and profits of human capital investment. It would give some advice to enterprises practice. And it would do help to the change from static human resource management to dynamic human capital investment and management.