Abstract
To measure enterprise’s Human Resource Output Value (HROV), lots of concerned information and knowledge are needed, being faced with the conflicts derived from the mismatching of informational structures in enterprise. In enterprise’s Value Chain (VC), the output value of its step-by-step production could be explicated through the pricing in internal modulated marketing transactions between Responsibility Centers (RCs), endowed with corresponding rights, responsibility, and benefits to manage their resources including Human Resource (HR). Based on the decentralized and market-oriented organizational structure along with its VC, the degree of difficulty of measuring enterprise’s HROV could be reduced greatly by being decomposed at the level of RCs.
Highlights
For self-interest, lots of attention is focused on Human Resource Output Value (HROV) in sorts of organizations, especially enterprises, and its measuring is the key part of Human Resource Accounting (HRA) (Flamholtz, 1974)
Output Value is referred to the utility value of somewhat outcome derived from one sort of resources used in producing process, so, Human Resource Output Value (HROV) is that of human resource used in the process, which is necessary to be estimated by related parties, whose interest would be affected by the usage of the resource
Our research was to measure HROV in decentralized enterprise’s organizational structure along with its Value Chains, whose output value transmitted is measured through modulated internal market mechanism by Responsibility Centers (RCs) authorized with corresponding rights, responsibility, and benefit to realize their fair output value, and to measure their HROV rationally
Summary
A New Method of Measuring Human Resource Output Value: An Analysis Based on New Understanding of Value Chain. Journal of Human Resource and Sustainability Studies, 9, 541-550.
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