作业成本法与人力资本的度量

On Measuring Human Capital and Activity-based Costing

人力资本的度量是一个长期困扰经济学家的问题,到目前为止还没有一个有效可行的方法去准确计算一个劳动者的人力资本存量。根据作业成本计算原理对人力资本的成本性态进行分析,用作业成本法来重新计量人力资本,提供相对更为准确的成本信息。这种方法不同于传统的计算方法,为进一步研究人力资本问题提供了参考。

The measurement of human capital is a problem that has puzzled economists for a long time. Until now, there is no effective way to calculate the cost of human capital accurately. This paper analyses cost characteristics of human capital with the theory of activity-based costing (ABC). It offers us a new idea to measure human capital. This is different from traditional methods and will help us in our further study.