Research On The Measurement Model Of Enterprise’s Training Profit Based On DEA And Its Application

Training is education in enterprises and important to enterprise humancapital investment activities. Not only shareholders and managers but alsotrainees attach great importance to the training benefits. Training profits is animportant part of the training benefits to enterprises. But measure and calculatetraining profits is the key issue and bottleneck to training benefit assessment. Tosolve this problem will greatly promote the development of the training benefitassessment theory, for improving human resource training and developmentsystem and playing a greater role in people and optimize human capitalinvestment of the whole society, promoting social economic and humancivilization development has important significance.In data envelopment analysis method, C2GS2and C2R models have theabsolute advantage of dealing multi-output and multi-input. Therefore, this paperfrom the perspective of enterprise input and output, according to the C2GS2model designs the method of computing the affect rate of change on environmentof enterprise to the output. In the homogeneity decision unit, financial input andoutput data simultaneously determined, we can compute environment ofenterprise to the affect rate of change on the output; According to C2R modeldesigns the method of computing weight of input and output. So use Lindo cancompute the weight, thereby construct the TE model. On the basis of publiclyavailable information and survey information, use the parameter estimation andcomprehensive evaluation method design a method. It is the method thatcalculates the business total wages of staff and estimation the percent of training.This method enlarges the applied range of the TP model. Finally, use SQ Group for example in order to conduct empirical research to illustrate TP modeloperability. Results of this study provide an operation tools and theoreticalsupport to measure and calculate enterprise training profits. At the same time, itenrichs the training benefit assessment theory.