摘要
Based on characteristics ofthe human resources in modern enterprises,the article suggests a new method, the ABCmethod, for measuring human resources.Under this method, employees are classifiedinto various ranks by their performanceand the RVWC (Rank Value WeightCoefficient) can be obtained on the basis ofthe most recent financial data. Bymultiplying the number of employees andthe RVWC in each rank, the value of humanresource in an enterprise can be obtainedby adding the value of employees in variousranks. This article also discusses some keyissues on the measurement of the RVWC.
Based on characteristics ofthe human resources in modern enterprises,the article suggests a new method, the ABCmethod, for measuring human resources.Under this method, employees are classifiedinto various ranks by their performanceand the RVWC (Rank Value WeightCoefficient) can be obtained on the basis ofthe most recent financial data. Bymultiplying the number of employees andthe RVWC in each rank, the value of humanresource in an enterprise can be obtainedby adding the value of employees in variousranks. This article also discusses some keyissues on the measurement of the RVWC.
出处
《中国注册会计师》
2002年第11期14-16,共3页
The Chinese Certified Public Accountant
