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Research On The Evaluation Method Of Enterprise Human Capital Value Of Real Options Perspective

Posted on:2016-03-09Degree:MasterType:Thesis
Country:ChinaCandidate:L LiFull Text:PDF
GTID:2349330488476331Subject:Business management
Abstract/Summary:PDF Full Text Request
In the era of knowledge economy, Human capital has became an important driving force to promote social progress, economic growth and sustainable development of enterprises. After the land, labor, capital of three elements, human capital as the carrier of knowledge and technology, has became the fourth factors of production in society. The development of the world economy has been slowly material capital competition to the human capital competition. If the enterprises want to have a good to development potential or competitiveness, we should have the core of human capital, to manage human capital, we need a reasonable assessment of the value of human capital.The paper expounds the connotation of the human capital value assessment of related literature and the theory. Firstly, a comparative analysis of the human capital value of the current assessment methods, points out the common problems. Then analyzes the real option characteristics of human capital value, explain the rationality of pricing of human capital with real option method, the construction of the human capital pricing model based on Black-Scholes model, and the parameters of the model contains analysis; finally this model is applied to Beijing SuperMap software company assessment of the value of human capital, and the enterprise human capital value evaluation methods of comparative analysis; the value of human capital and draws a conclusion that human capital value is calculated by using the real option method than using the discounted net assets method calculation, by using real option method to calculate the value of human capital to consider the option value of human capital, human capital is more close to the true value. Therefore, the use of the real option method is conductive to the correct understanding of the value of human capital to human capital value assessment, pay attention to the human capital investment; help enterprises to attract and retain talent, to maintain the stability of the structure of human capital.
Keywords/Search Tags:Human capital, Value assessment, Real option, Black-Scholes model
PDF Full Text Request
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