A Study on the Improvement of Human Capital Measurement and Management with Activity Based Costing

被引：0

作者：

Chen Lin ^{[1
]}

Qiao Zhi-Lin ^{[2
]}

机构：

[1] Northwestern Polytech Univ, Sch Management, Xian 710072, Peoples R China

[2] Shanghai Jiao Tong Univ, Antai Coll Econ & Management, Shanghai 200052, Peoples R China

来源：

2007 INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-15 | 2007年

关键词：

human capital; activity based costing; economic value added;

D O I：

暂无

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

The measurement and management of human capital is a problem which has puzzled economists for a long time. Until now, there isn't an effective way to calculate the cost of human capital accurately. In recent years, activity based costing (ABC) has been well developed and applied in many industries in western countries. It is an advanced method of cost calculation and may provide us a useful tool to measure human capital. This paper analyzed the cost characteristics of human capital with the theory of ABC. Key activities in the process of human capital's development were defined. Resource costs were allocated accurately and the procedure of human capital's calculation was proposed. It provides us a new idea to measure and manage human capital. It is different from the traditional methods and will do some help in further studies.

引用

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页码：4432 / +

页数：2

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