Measurement Research Of Enterprise Human Capital's Contribution Value Based On BSC And KPI

An enterprise is the cooperative contract of human capital and physical capital, and they create enterprise value together. With the increasingly important function of human capital in the new economic ages, domestic and international scholars specially concern the measurement research of human capital's contribution value. It is a being probed and greatly complicated topic in the field of human capital management. The measurement research of enterprise human capital's contribution value, especially individual human capital's contribution value may provide the scientific, concrete and definite measurement basis for human capital participating in profit allotment according to its contribution, and benefit to promote executive stock option and employee holding stock plan, and make human capital really participate in enterprise's surplus allotment, and realize the best system arrangement that is validity and long-term incentive to human capital proprietors. The definitions of human capital's contribution value put forward by former domestic scholars only include the finance value. So this paper aims at their blemish and shortage and systematically defines it. And it is thought that the enterprise value created by human capital not only should include finance value, but also important other value. From time angle, it is divided into present contribution value and future contribution value.Moreover, these scholars'statistical measurements of human capital's contribution value not measure its contribution value in the whole process of human capital laboring, but measure its contribution value of some past stage, and belong to the static method. However, this paper creatively applies balanced score card and regards finance, customer, inner management process, learning and growing as the key success fields of human capital creating enterprise value. On the base of setting up enterprise's key performance indicators system, this paper builds the measurement model of human capital's contribution value, and through enterprise's information system finally realizes dynamically measuring and managing its contribution value in the whole process of human capital laboring.