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人力资源ABC管理法的核算方式

Measurement Mode of Human Resources by ABC MethodMeasurement Mode of Human Resources by ABC Method

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【作者】 赵息阳勇

【Author】 Zhao Xi & Yang Yong

【机构】 天津大学管理学院天津大学管理学院

【Abstract】 Based on characteristics ofthe human resources in modern enterprises,the article suggests a new method, the ABCmethod, for measuring human resources.Under this method, employees are classifiedinto various ranks by their performanceand the RVWC (Rank Value WeightCoefficient) can be obtained on the basis ofthe most recent financial data. Bymultiplying the number of employees andthe RVWC in each rank, the value of humanresource in an enterprise can be obtainedby adding the value of employees in variousranks. This article also discusses some keyissues on the measurement of the RVWC.

  • 【文献出处】 中国注册会计师 ,The Chinese Certified Public Accountaht , 编辑部邮箱 ,2002年11期
  • 【分类号】F275
  • 【被引频次】9
  • 【下载频次】84
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