Study On Enterprise Residual Income Allocation For Human Capital

As the arrival of the era of knowledge-based economy, human capital becomes more and more important in the development of enterprise. Human capital gradually becomes the key capital element in the enterprise surplus and value creation, human capital sharing enterprise surplus will become the inevitable tendency. Many scholars and enterprisers both home and abroad have dedicated their researches and practices and yield a lot of favorable results. What concerns researchers and mangers most are the problems of the measurement of human capital value and relating to it the research on enterprise surplus shared by human capital. So far, there has not been a big breakthrough made on the issue.The author attempts to solve the question of the human capital sharing enterprise surplus from the perspectives of both economics and management. There are many research methods in the paper, such as the combination of theoretical analysis with practice application, the joining qualitative analysis to quantitative research as well as the connection of comparative analysis with demonstration research. On the basis of summery and analysis of relevant theories of enterprise residual income allocation for human capital, this paper analyses the basis for enterprise residual income allocation for human capital systematically, finds out the problems existing in the enterprise residual income allocation for human capital. The application research on the whole process of the human capital sharing enterprise surplus (including the establishing allocation model and the particular implementation patterns) of enterprise residual income allocation for human capital.In the process of determining the quantization model of enterprise residual income allocation for human capital, this paper: first, takes the value devoted by human capital as the base point, determines the total amount of enterprise residual income allocation and introduces the economic value added (EVA) index into this study; secondly, starting with the external factors (i.e. the value devoted by human capital and the negotiating power of human capital and material capital in the enterprise) that influence the proportion of human capital in enterprise residual income allocation, evaluates the negotiating power of human capital and material capital in the enterprise by using fuzzy synthetical evaluation method and puts forward the quantization method and application model for allocating the enterprise residual income between the owners of human capital and material capital; at last, determines the prorate of value devoted by individual human capital on the basis of their respective positions and calculates the amounts for individual human capital to allocate the enterprise residual income in combination with the performance examination for each department and individual human capital in the enterprise. Besides, the paper performs the application analysis on this model by taking a practical enterprise as an example.