Research On Human Resource Value Evaluation Based On Balanced Score Card

BACKGROUNDBased on knowledge and information of the production, distribution and use the economy based on-the knowledge economy, as with the agricultural economy and industrial economy relative to the development of human society and the economic form, treat as the knowledge the land, labor, capital after the fourth factor of production, and because of its importance to be the production factors. And along with the economic globalization and China’s entry to the wto, China’s enterprises are facing competition from all over the world, and especially in the market competition of enterprise talent reserve is the key, the importance of human resources is apparent, the human resources to become the enterprise, society and national competition of the new focus; And in the economic globalization situation, the world of social economy are increasingly linked, the enterprise to snatch also presents the cross the trend of internationalization.In the new economic era, represent the core competitive power of enterprise the importance of human resources has been widely recognized, about the value of human resources by measurement issues on the agenda. But now the traditional human resource value measurement method to see, the human resources of the research about measuring whether in theory or in practical application are relatively weak, and looking for a more comprehensive, more accurate human resource value measurement model is is particularly importantPURPOSEThe measurement of the value of human resources, need to establish rigorous measures. From the previous studies look, to pay pay for basic or benefits, cost (investment) as the foundation of the value of measurement model, in a certain extent, all has the value of human resources of too high or low estimate; Although full value to the basis of value measurement model including compensation value and surplus value, but without the manpower resource of non-monetary factors on the economic value creation contribution considered role, denial of the human resources of the accumulation of value. Therefore, this article tries to reference to previous research results, and on the basis of the design can more accurately science reasonable measurement of human resource value models and methods based on the evaluation system-BSC, synthesizes multiple dimension value of human resources for consideration, and put the model used in quite the typical R company, in order to prove the feasibility and practicability.Through the introduction of the balanced scorecard, is not only a theoretical breakthrough, human resource accounting for the development of the subjects and contributed a measurement methods, and also has its profound realistic significance, convenient enterprise in the business process of human resources at any time the value of the assessment, and makes the corresponding to the human resources management decision to attract and maintain good human resources, promote enterprise development progress.MAIN CONTENT AND VIEWThe main content of this article in the following aspects:The first chapter for the introduction, mainly has four parts:one is my research background and significance;2it is the basic content of the generalization, Three is the ideas and methods; Four is the main contribution of the paper and the insufficiency. The main purpose of this chapter for the writing of writing background clarifies below, and to provide overall the research framework.The second chapter is literature review. This chapter to the first of all that human resources, must understand the definition of the resources of the view. Then, this paper define the human resource of human resources and value concept and content, and the value of human resources should be included financial value, but also includes the financial value. And then at home and abroad to human resource value measurement on the ideas and methods were introduced. The last section of this chapter is summarized, and proposed the human resources value measurement of the importance of comprehensive consider various factors.The third chapter is human resource value measurement theory analysis. First of all about human resources are of value measurement four basic theory:Marx labor value theory, allocation of factor of production theory of western economics and the marginal utility of value and human capital theory, and analyzes the theory and modern enterprise human resources of the relationship between the value measurement. Then the human resources at home and abroad the value of measurement model on the comparative analysis, summarizes the current mode of faults, and the balanced scorecard into human resource value measurement to analyze the feasibility of, finally detailed descriptions of the balanced scorecard based on human resource value measurement model and implementation process.The fourth chapter is this case analysis to R company as an example, this paper explains the balanced scorecard in enterprise human resources value measurement of application. First of all, to R company information and business performance do basic the paper, based on the analysis of the structure of the organization in the R and human resource value measurement for R company on the importance of development, then according to the balanced scorecard implementation process of the design of specific aim the R of the company’s hr value measurement schemes, including the strategic goals of the analysis, the election and the weights of the index calculation, and the group, individual human resources department, the value of measurement.Chapter5is the conclusion and prospected. The balanced scorecard that will be introduced in human resource value value of human resources is an important measurement system supplement and try, but among them, many questions remain to be counsel and resolve, and expect to have more scholars in this field can do other aspects of further exploration.CONTRIBUTIONSThe main contribution of this mainly embodied in the following aspects:(1) based on a comprehensive review of the experts at home and abroad and view, and points out that must be based on the specific situation of the enterprises, combined with the financial and non-financial indicators to for human resources comprehensive evaluation value, the introduction of the balanced scorecard, from four aspects of the contribution of human resources to assess value, not only considered the human resources of economic output function, and also give consideration to the human resources as a kind of special resources to the rest of the enterprise value, more comprehensive and dynamic reflect the true value of human resources.(2) based on the balanced scorecard value evaluation model of human resources, human resource accounting field to provide a set of available evaluation method of human resource value in the subject on the progress of the also have certain significance.(3) Use ahp to balance scorecard indexes weights. In the predecessors to the balanced scorecard, the weights of evaluation indexes are mostly through the questionnaire law or subjective judgment method determined, the lack of scientific basis, and this paper for the index weight DingZe indeed is through the establishment of the hierarchical structure model, construct judgment matrix calculation to come, more powerful and persuasive.