The Research Of Improving Human Resource Value Measurement Model

In today’s society, the competition among enterprises is becoming fiercer and fiercer, and this competition is more to do with knowledge, information and innovation, so human resource as their carrier has aroused extensive attention, making it become the essential productive factors between enterprise and society and also become the new focus in people’s field of vision. It has made the need of human resource’s value information strong and clear in the competition among enterprises, society and even nations, but such an important information is not included in traditional accounting mode. This cannot meet the needs of the external information users, also lets the internal decision makers make wrong decisions because of incomplete information.Therefore recording human resource value information in the accounting system to supplement and illustrate traditional accounting mode will become the inevitable trend of accounting.From the perspective of human resource accounting, this paper analyzes the development of human resource accounting at home and abroad, and also find the incompeletion in existing human resources accounting measurement and illustrate the rationality and scientificity of value measurement by doing the classification. When it focuses on analyzing characteristics of the existing measurement model and the existing loopholes, this paper disscusses and makes comments on them and is attached with my humble opinion on the basis of predecessors’ research results to improve its original measuring method, and then the research direction of this paper is put forward:creatively putting forward a new measurement model of human resource value under ABC classification.The basic principle of this model is as follows:first of all, dividing one year’s earnings before interest and tax into two parts:material resource contribution value and human resource contribution value; and then dividing human resources of the enterprise into three range:A、B and C,and according to the features of each kind of human resources, respectively calculate each class value of human resources by using different measurement model; Finally, according to the main points which ABC classification presents, we should mainly manage class A human resource (core human resource), so in addition to calculate the group value of class A human resource, we should also calculate the individual value of each class A human resource in order to manage enterprise and make decision. The purpose of this paper is intended to complete and illustrate human resources value measurement to a certain extent.