期刊名称：International Journal of Business and Management Studies
电子版ISSN：1309-8047
出版年度：2010
卷号：2
期号：1
出版社：Social Sciences Research Society
摘要：The study has been undertaken to test the validity of the variables that contribute in the valuation of human asset using the Human Resource (HR) Valuation Model (Singh, 2002) conducted in three manufacturing companies in NCR on white collar employees. The result indicates that the cost incurred on employees cannot be used as a surrogate measure of their value. The various Organisational and Environmental factors relating to human resource have an impact on Organisation’s human resource value. Factor Analysis, a multivariate technique has been used that shows relative importance of all variables used in the model. Thus, there are various variables (i.e. qualitative variables that include behavioral and contribution based variables and quantitative variables) which are instrumental in making the contribution by an individual in the organization upon which the value of an individual is determined. These findings have implications for strategic decision making relating to human asset.
关键词：Human Asset; Human Resource Accounting Model; Contribution; Strategic Decision;making.
