人力资源资本化视角下的企业部门绩效评估模式研究

A Model on Departmental Performance Assessment Under the Capitalization of Human Resource

对于各部门的绩效评估,企业通常采用的衡量指标都是投资收益率,也有的企业采用相对比较准确的超额收益。然而,无论是投资收益率指标或是超额收益指标,都无法精确衡量投资基础。其中一个重要的原因就是人力资源会计的处理是否适当。如果一个企业没有将人力资源支出进行资本化处理,而只是将其视为一种费用进行简单的会计核算,就必然会曲解投资基础。本文利用超额收益法将人力资源支出进行资本化处理,对企业中部门绩效评估体系的构建进行探索,并结合案例就相关人力资源会计处理程序和模式进行了剖析。

As we all known, the rate of Return-on-investment and the Residual Income are main indexes for departmental performance assessment. But both of these indexes can not measure investment base clearly for the reason of human resource cost management accounting. Without the capitalization of human resource cost, human resource cost will distort the real meaning of investment base. This paper capitalized the human resource cost with the index of residual income and explored the building of departmental performance assessment system with a case study.