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Fuzzy3D Measurement Model Study Of Enterprise Human Resource Value

Posted on:2015-03-15Degree:MasterType:Thesis
Country:ChinaCandidate:C LiFull Text:PDF
GTID:2269330428499142Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the world continues to push the high-tech revolution Chung, knowledge becomes promote social progress, economic growth and fundamental corporate sustainability, following the land, labor, capital of the three elements, the human resources as a carrier of knowledge, technology, has become the fourth factor of production, the world economy has been slowly turning from the competition in the race and material resources of human resources. The facts show that rational exploitation and effective management of human resources is one of the crucial factors present development of human society.However, the value of the measurement of human resources, which has always been an international problem. Whether this problem can be solved, which is related to the production elements of allocation and quantization according to the value of their contribution, also involves the human resource accounting into thecurrent financial accounting system problems.The purpose of this study, is to "three-dimensional" as the main line, using the theory of fuzzy mathematics, and the adjustment coefficient of human resources"value" factor and individual performance value into it, to build a comprehensivehuman resources value common measurement methods, combined withmeasurement model of monetary and non monetary can to distinguish betweenhuman capital and material capital, can be combined with measuring the value of human resources cost method and value method, and finally to Huayi Brothers media group as the carrier, calculation analysis and verification the rationality of actual data obtained by investigation on the construction mode.The first part of the article will approach study background, research significanceand content of the study focused on the relevant introduction; the second part is the overview of related theories of human resource value, from the two aspects of domestic and abroad, according to human resources, human capital, human capital, and human resource value measurement of human resources value of logical sequence the third part is introduced; construction of3D human resource value measurement model based on the fuzzy set theory, the so-called "three dimensional" refers to the human resources value and future value, human resource value groups and individual value and monetary value of human resource and non currency value, around three dimensions, by absorbing thethought of "current value" theory and using the fuzzy theory, the author introduces the human resource contribution rate of H and individual performancevalue adjustment coefficient R, the former is in order to be able to profit inenterprise human resources to create value is separated, the latter is to combine the monetary measurement of human resource value and non monetary measurement, in the research direction of fusion based predecessorsachievements, construct system The column of human resources value measurement model. In the fourth part, because the research direction isevaluation research on construction of the value of three dimensionalmeasurement model for enterprise human resources, the author thinks thatchooses a belongs to asset light industry enterprises to be more representative,so the choice of Huayi Brothers media group as an object, extraction of3Dmeasurement model created the nearly three years of actual data and the incombining the calculated, finally according to the process and result ofcalculation,3D measurement model assessment of the value of human resources, to test the feasibility and scientific.
Keywords/Search Tags:value measurement of human resources, human resourcecontribution rate, fuzzy mathematics theory
PDF Full Text Request
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