A Study On Value Measurement Of Human Resources And Its Application

With the development of knowledge-based economy, the value of person of ability has drawn more and more attention from the enterprises. The human resource of a enterprise is the core cause of the difference between the real marketable value and the book value, and which can not be well embodied in the account book of the enterprise. The account book of a enterprise only can embody the material value. And how to measure the value of human resources in the enterprise is still in the process of the theoretical deliberation, and the measure method which can be recognized and practiced is not formulated yet.The human resources accounting is a new field which applies the knowledge of organizational behavior, economics theory, econometrics .etc and compromises both the human resources management and accounting. The measurement method in human resources value is one of the difficulty but also the core point. Monetary measurement and nonmonetary measurement are brought about through research, and some of measurements become more and more complexes with more and more variable putting into.In order to probe the improvement of measurement methods in human resources value, we must sum up the measurement methods.The paper based on the foundation of predecessors theory to explore new thought and methods.(1) In the monetary measurement, we analyse the theory that the enterprise outputs are created by labor power and material resource jointly. We find that the measurement model is only applicable to free competition enterprises, not thinking of monoply elements. Therefore, the author suggests the results should be adjust by monoply coefficient, and be indicated formulas in the different conditions. The formula in how to calculate the monoply coefficient is bulit, too. These methods solve some overvalued human resource problems due to the excess income caused by the monopoly, thus further perfect the monetary measurement of human resource.(2) In the nonmonetary measurement, because the factors affecting human resources value can not be measured by currency, the calculations can not compare with others and lack accuracy, in the meantime, there still exist the problem how to combine the monetary measurement in human resources value. Therefore, the author proposes a viewpoint that the value measurement of human resource should be on a basis of the monetary measurement and multiply the regulation factor of the nonmonetary measurement. And in order to define the regulation factor of the nonmonetary measurement ,the author proposes the view of picking up some different indexes of nonmonetary measurement according to industry. (3) In the achievement, the measurement methods in human resources value(including the monetary and nonmonetary measurement methods) are explored according to the actual situation of post and telecommunications industries,and the operability of the improvement of measurement methods is showed by the actual data. In the meantime, five factors have been defined as influencing post and telecommunications industries'factors of nonmonetary value in human resources, which are capability of management, basic quality of workers, working skills, working attitude and primitive accumulation.