基于ABC管理法的人力资源核算模式的研究  

Exploration of Human Resour ce Measuring Mode on the Basis of ABC Management Method

作　　者：赵息[1] 阳勇[1] 

机构地区：[1]天津大学管理学院,天津300072

出　　处：《中国软科学》2003年第8期65-68,共4页China Soft Science

摘　　要：本文分析了知识经济时代企业人力资源的特征,提出以ABC管理法为核心的一种全新的人力资源核算模式。其基本原理是根据企业员工工作绩效归属于n个等级,在每个会计期末求出基于最新财务数据的各个等级价值权重系数Vi,将各等级员工人数与相应的Vi相乘累加即可得到企业现行人力资源价值。本文重点研究了核算人力资源的关键计量问题,并探讨了该管理模式在企业管理中的应用前景。This paper analyses the features of the enterprise's Human Resource(HR)in the age of Knowledge-Based Economy.It puts forward a new HR measuring mode at the core of ABC management Method.The main principle is that we classify the employees' into'n'ranks according to their working behaviors,then get the latest Rank Value Weight Coefficient ('Vi ')on the basis of new financial data at the end of every Accounting term.Finally,progressively to plus the algebraic product between the number of employees of every rank and the'Vi 'related to it's rank to get the current HR value of the enterprise.This paper mainly investigates some key HR mathematic problems and discusses the application of this measuring mode in the field of Enterprise Management.

关 键 词：人力资源价值 人力资源核算 ABC管理法 企业 员工 工作绩效 等级价值权重 

分 类 号：F240[经济管理—劳动经济] C93-0[经济管理—国民经济]