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  • 标题:A New Method of Measuring Human Resource Output Value: An Analysis Based on New Understanding of Value Chain
  • 本地全文:下载
  • 作者:Yuewu Wang ; Sichao Wang ; Lily Wang
  • 期刊名称:Journal of Human Resource and Sustainability Studies
  • 印刷版ISSN:2328-4862
  • 电子版ISSN:2328-4870
  • 出版年度:2021
  • 卷号:9
  • 期号:4
  • 页码:541-550
  • DOI:10.4236/jhrss.2021.94034
  • 语种:English
  • 出版社:Scientific Research Publishing
  • 摘要:To measure enterprise’s Human Resource Output Value (HROV), lots of concerned information and knowledge are needed, being faced with the conflicts derived from the mismatching of informational structures in enterprise. In enterprise’s Value Chain (VC), the output value of its step-by-step production could be explicated through the pricing in internal modulated marketing transactions between Responsibility Centers (RCs), endowed with corresponding rights, responsibility, and benefits to manage their resources including Human Resource (HR). Based on the decentralized and market-oriented organizational structure along with its VC, the degree of difficulty of measuring enterprise’s HROV could be reduced greatly by being decomposed at the level of RCs.
  • 关键词:Human Resource Output Value (HROV);Value Chain (VC);Responsibility Centers (RCs);Accounting Measurement;Human Resource Accounting (HRA)
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