A Study On The Value Accounting Of Skilled Human Capital Of A Company

With the rapid development of economy and technology,China's overall economy has been changing from pursuing scale effect to pursuing economic efficiency.It is also developing towards a more scientific fast lane.The state attaches greater importance to economic transformation and industrial restructuring.Emphasize manufacturing as the foundation.With the manufacturing industry as the main body,many services,including finance,should also better serve the real economy and gradually build China from a manufacturing power into a manufacturing power.Manufacturing industry ushered in a period of vigorous development.Human capital is the cornerstone of enterprise development and the source of efficiency for enterprises.As a manufacturer of company A,skilled human resources play a vital role in the development of the company.The accounting of skilled human capital value is also increasingly valued by companies.This paper is based on the latest achievements at home and abroad.On the basis of discussing the monetary and non-monetary measurement of human capital,exchange value and surplus value,current value and future value,Based on the concept of skilled human resources,this paper constructs a model for measuring the value of skilled human capital.Cobb-Douglas production function and analytic hierarchy process are used to solve the accounting model.The exchange value and surplus value of skilled human capital of A company are calculated by introducing the actual data of A company.Aiming at the different value of various skilled human capital,this paper puts forward some countermeasures and suggestions on how to accumulate skilled human capital in A company.It is hoped that through this study,we can find a suitable method for value accounting of skilled human capital in A company.It also guides the valuation of other types of human capital by means of skilled human capital accounting.At the same time,it provides a basis for the salary of skilled human capital,provides ideas for the value accounting of skilled human capital,and provides a basis for other enterprises to calculate the value of skilled human capital.