Study On Analytic Hierarchy Process For Evaluating Human Capital Value Included In Enterprise Goodwill

The essence of goodwill is to obtain excess profit. The strategic management field thinks that an enterprise has advantage in competition if he is able to gain the excess profit exceeding industry average profit; corresponding, that enterprise has the sustained advantage in competition if he is able to gain the excess profit exceeding industry average profit steadily. That is to say goodwill is the general representation of competitive edge. In knowledge-base economy times, the human capital contribution to enterprise has risen increasingly, which has exceeded financial affairs capital and been the important element of enterprise core competition. Human capital evaluation has been an important field of human capital theory studies. Human capital is a crucial factor to form and maintain enterprise goodwill. There are many relations between them. This paper wants to study the problem of evaluating human capital value from a comparatively new goodwill visual angle, shooting at enriching human capital value theory.The paper firstly adopts literature information analytical method and comparing analytical method to appraise the existing methods of evaluating human capital value, based on which the conception of human capital value included in goodwill is presented. Secondly, it expounds the internal relations between human capital and enterprise goodwill, in order to find out the forming mechanism of human capital value included in goodwill, which is the theoretical basis to construct evaluating method. At last, on the basis of analyzing the evaluating feature and hypotheses, analytic hierarchy process is put forward to evaluate human capital value included in goodwill and applied to a case. Here are the conclusions drawn from this paper. The excess using value of human capital is included in enterprise goodwill, which is difficult to evaluate directly. And making use of analytic hierarchy process to evaluate human capital value include in enterprise goodwill indirectly is a simple and effective method.