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Research On Human Capital Investment Strategy Of A Company

Posted on:2015-04-28Degree:MasterType:Thesis
Country:ChinaCandidate:L L HeFull Text:PDF
GTID:2309330431955651Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of economy in our country, nations, enterprises andindividuals all have gradually realized the importance of human capital on economicdevelopment. The proportion that the state financial education funds accounted forgross domestic product (GDP) is also increasing. Companies also intensify thetraining to the staff and join the degree of wages to the salary system, which show sthe emphasis on talents. However, investment in human capital still has a lot ofproblems. The proportion is the lowest part in the word, which is far from the level ofdeveloped country. In such circumstances, as the talent intensive and high-techindustry, the human capital investment in IC industry is fraught with problems, whichseriously restrict the development of it.In this paper, it summarizes the related theory of human capital, such as humancapital and human capital investment. On this basis, the paper proposes that thestrategy of human capital investment should be researched from the investmentmethod and investment cost and benefit, which do the bedding for later analysis. Theprivate enterprise A as the research case, the paper describes its investment strategyand the investment objectives at first. The it uses the human capital investment modelto analyze the cost and benefit of A. It finds that the human capital in A drains out andemployee satisfaction is low. The reasons are that human capital investment planningis invalid, human capital investment is insufficient, human capital investmentefficiency is insufficient, human capital investment accounting is not imperfect. Atlast, it raises some countermeasures and suggestions to solve these problems. First,managers should do better on human capital investment based on the corporatestrategy. Second, A company should pay attention to staff training, build acompetitive compensation system and construct the enterprise culture from variableforms. Third, it’s supposed to optimize the recruitment under the position descriptionand improve the performance management. Forth, we suggest to establish a scientificsystem of human capital investment accounting.
Keywords/Search Tags:Human Capital Investment, Cost and Benefit, Investment Strategy
PDF Full Text Request
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