| The "double carbon goal" is a major strategic decision made by China in co-ordinating the overall domestic and international situation,and it is also an inevitable choice to solve outstanding problems related to resources and the environment and ensure sustainable development.Taking this as an important opportunity and challenge,various industries fully strengthen the exploration and research and development of new energy,and strive to come to the fore in this change.The huge demand for cars in China makes the automobile industry urgently need to find a new way out in order to solve the contradiction between energy demand and supply.At present,most of the new energy forms that can be used in the world produce power batteries.Its core mineral resources are relatively sufficient and controllable in China,and there are world-class leading enterprises in the industrial chain.Therefore,the new energy vehicle industry bears the brunt of the surging waves in the trend,and the power battery enterprise,as an indispensable part of the new energy vehicle,is in the ascendant.The R & D,promotion and improvement of a technology are inseparable from the efforts of talents,and the value growth of an industry or an enterprise also depends on the contribution of human resources,which is an inexhaustible driving force to promote social development.In the power battery enterprises with innovation and R & D as the main source of value growth,the measurement of the overall value of human resources has become a crucial research direction.The study of this paper takes into account two factors.One is the hot new energy power battery enterprises,and the influx of human resources for a long time in the future and the important role and value that can be played.The second is that the research on the value of human resources in asset evaluation in China is not rich enough,which belongs to a relatively minority field.Therefore,this study is valuable to a certain extent.Based on the above background,this paper will study the overall value of human resources of new energy power battery enterprises.Firstly,the relevant literature is combed and analyzed,and the review focuses on human resources and its value evaluation and the related research of real option method,and then puts forward its own humble opinions including the definition and characteristics of human resources and human resources value,as well as the purpose and methods of human resources value evaluation.Then a comprehensive evaluation model is established based on the carding of the previous relevant theories,the characteristics of new energy power battery enterprises and the option characteristics of human resources.This model includes two parts: the discount model of future income in the economic value method is selected to measure the existing value created by human resources,and the real option value implied in human resources is obtained by using Black-Scholes model,which makes up for the underestimation of its uncertainty.Among them,the income forecast in the future income discount model is based on economic value added,which can more reasonably reflect the intrinsic value of the enterprise,and then combined with the contribution rate of human resources to measure the existing value of human resources.As for the measurement of the contribution rate of human capital,the Cmur D production function is adopted according to the actual situation of the target enterprise.Finally,the new energy power battery enterprise-Yiwei Lithium Energy is selected,and the enterprise characteristics and operating conditions are introduced.According to the real option value evaluation model,the overall human resource value of Yiwei Lithium Energy at a certain point is evaluated,including the specific calculation process and result analysis.Through the calculation and analysis of the case,the specific value of the overall human resource value of the target enterprise is obtained,which is analyzed and compared with the results calculated by other methods to evaluate the overall human resource value.Through the research of this paper,it is clear that the future potential human resources value of new energy power battery enterprises is worthy of attention,enterprises should pay attention to and measure the value of human resources,and then promote the development of all aspects. |
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