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Human resource accounting model for the valuation of human resources

Authors: mohamadreza pajhohi;

Human resource accounting model for the valuation of human resources

Abstract

منابع انسانی ماهر و متخصص برای یک سازمان همانند دارائیها و سرمایه گذاریهای آن سازمان دارای اهمیت اساسی است. مدیران سازمانها به منظور افزایش کارائی سازمان تحت سرپرستی خود همواره مبالغ هنگفتی را صرف آموزش و پرورش کارگران و کارمندان می نمایند اما معمولا مدیران اطلاعات جامعی در مورد ارزش اقتصادی منابع انسانی و میزان آموزش و تخصص آنها ندارند. مدیران و سرمایه گذاران به منظور برنامه ریزی، کنترل منابع انسانی، کارائی و اثر بخشی تصمیم گیی های خود به اطلاعاتی که ارزش منابع انسانی سازمان ها را نشان دهد نیازمندند. در این مقاله مدلی برای ارزشگذاری منابع انسانی سازمانها ارائه شده، این مدل از سوی اریک فلم هولتز معرفی شده و در آن چگونگی تعیین ارزش دارائیهای انسانی بیان شده است.

Keywords

Organizational behaviour, change and effectiveness. Corporate culture, Industrial engineering. Management engineering, HD58.7-58.95, T55.4-60.8

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold