Dergiler / International Journal of Business and Management Studies / 2010 / Cilt: 2 Sayı: 1

CONTRIBUTION BASED MEASUREMENT OF HUMAN ASSET FOR STRATEGIC DECISION MAKING USING HCIS

Sayfa
97–105
Yayın Tarihi
2010-06-01
DOI
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

These findings have implications for strategic decision making relating to human asset

📌 3 Maddede Bu Makale

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Amaç & Hipotez: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.
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Temel Bulgular & Veri:The result indicates that the cost incurred on employees cannot be used as a surrogate measure of their value.
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Sonuç & Katkı:These findings have implications for strategic decision making relating to human asset
🔬Tür:Modelleme & Sayısal Simülasyon
📍Kapsam:2002 Verileri
⚙️Değişkenler:Human Asset · Human Resource Accounting Model · Contribution

Abstract

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

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Bu Makaleye Atıf Yap

SINGH, A. K., GUPTA, N. (2010). CONTRIBUTION BASED MEASUREMENT OF HUMAN ASSET FOR STRATEGIC DECISION MAKING USING HCIS. International Journal of Business and Management Studies, Cilt: 2 Sayı: 1, 97–105. https://ajindex.com/articles/993377

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Kaynakça (6)

  1. Jain, P. (2005), “A comparative analysis of strategic human resource management (SHRM) issues in an organizational context”, Vo. 25 (3), pp. 166-179.
  2. Krishnan, S. & Singh, M. (2004), “Strategic Human Resource Management: Three-Stage Process and Influencing Organizational Factors”, Working Paper No. 2004-06-04, IIM Ahmedabad. Available at: http://www.iimahd.ernet.in/publications/data/2004-06-04manjari.pdf.
  3. Lev, B. and Schwartz, A. (1971), “On the Use of the Economic Concept of Human Capital in Financial Statements”, The Accounting Review, January, vol. 46, pp. 103-112.
  4. Rana, K., and Maheshwari, S.K. (2005), “A Marginal Monetary Worth (MMW)- Human Valuation Model”, Scientific Journal of Administration Development, Vol. 3, pp. 70-92.
  5. Singh, Ajay Kr. (1999), “Human Capital Information System”, The Indian Journal of Accounting, vol. 30 (1), pp.40-50.
  6. Singh, Ajay Kr. (2002), “Accounting for Human Resources: Acquisition, Development and Retention”, Society for Human Transformation and Research, Delhi. Singh, Ajay Kr. and Gupta, N. (2008), “Measurement of Human Asset: An Empirical Analysis”, Indian Journal of Accounting, Vol. 38 (2), pp. 13-22.