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Research On Quantifying To Human Capital Participating In The Income Distribution Of Enterprises

Posted on:2006-04-18Degree:MasterType:Thesis
Country:ChinaCandidate:K G HuFull Text:PDF
GTID:2166360152991526Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the 21 century which knowledge economy and information economy get full development, the progress of talents has become the key element to the development of productivity. It is a popular distribution pattern for enterprises that human capital participates in the income distribution of enterprises now. However, The emphasis of current researches is mostly focus on theoretic basis, distribution way and role which have great limitation in the actual operation of human capital participating in the income distribution of enterprises. So, this paper establishes quantify analysis model of human capital participating in income distributionfrom the external factor affecting human capital participating in income distribution-thecondition of enterprises and the internal factor that human capital has level feature. These researches will instruct enterprises to set the efficient stimulating mechanism by drawing human capital into the income distribution of enterprises which are helpful for enterprises to form their core competition and acclimatize themselves to the knowledge economy and the development of globalization as soon as possible.Firstly, this paper discuss the current quantification analysis situation of human capital participating in enterprises income distribution, the thinking process of this paper and the concepts of material capital, human capital and human capital participating in enterprises income distribution, and demonstrate the basis of quantification analysis of human capital participating in enterprises income distribution. Secondly this paper analyses the quantification external influence factor of human capital participating in enterprises income distribution, the internal factor namely the level factor of human capital, this paper divides human capital into four levers (four types), low postition low contribution type, low postition high contribution type, high postition low contribution type and high postition high contribution type according to the two aspects: contribution rate and position. At the same time, we analyse the external factor affecting human capital participating in enterprises income distribution which includes the profession character enterprises located in, the type of the enterprises and the development stageof the enterprises. The third part we elaborate the classification of distribution ways and characters of human capital participating in enterprise income distribution, then, we illustrate briefly the time design of distribution ways. The final part, we analyse in detail on the three steps of human capital quantification: the first step, all human capital get wages; The second step, allocate the economic added value after adjustment ( EVA') to high-level human capital on basis of human capital getting wage. The third step, calculate the portion of every human capital participating in enterprises income distribution by factor analysis method. Finally, we have a case analysis for the model and point out the limitation of the model.
Keywords/Search Tags:Human capital, Enterprises, Income distribution, Quantifying
PDF Full Text Request
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