Research On Management Of Human Capital In Enterprises Based On Costs And Profits Analysis

The concept of human capital management is essentially the combination of the “human” management and the capital investment return analysis. And it lays particular emphasis on the research of interactive relationship between investment and return. So, this paper intends to research the company's human capital management from the perspective of investment and return. It already has many researches on the relationship between the enterprises' material capital costs and benefits which are also very thorough. And the theoretical system on improving the investment management, calculating the rate of return on investment is also mature. However, the research on human capital investment and return, especially to investigate the relationship between the enterprise' human capital cost and benefit is not systematic yet. Therefore, take the SDNY group as the sample, based on the in-depth study of domestic and foreign researches; this paper will develop several indexes of human capital investment cost to investigate the human capital structure and its relationship with economic benefits, using the method of factor analysis, panel data model. This paper finds out the employee compensation, education and training cost, health care cost, are the key indicators on impacting the enterprise's economic benefits while the employee welfare, insurance cost are not. Based on this conclusion, the paper compares SDNY's investment on the five indicators with other domestic enterprises in the industry, and discovers the SDNY's problems on human capital investment. Finally, it proposes five measures on improving the management system between the human capital investment and economic benefits to promote SDNY group have a sustained, healthy and rapid development.