A Research On Human Resource Value Based On Value Chain Theory

The extension of the economic resource an enterprise owns broadens with the coming of the economy of knowledge. Knowledge becomes the core of the producing factor of an enterprise. Human resource which is the carrier of the knowledge has been recognized to be the resource which is the most creative, most potent to promote the increase of the economy and most important, and which is the chief factor which makes an enterprise to win in the competition. The objective of the human resource value accounting is offering the information of the change of the human resource value to the relevant persons in and out of an enterprise by measuring and reporting the human resource value. The Value Chain Theory brings a new idea to analyze the source of the competitive advantage an enterprise owns. In the economy of knowledge human resource is the fundamental factor which promotes the value chain of an enterprise. This thesis takes exploration research of the human resource value and the measurement of the human resource value through the analyze of the value chain of a enterprise.The thesis introduces and reviews the present achievements of the human resource value and the methods of valuating human resource, and then analyses the contribution and deficiency of these achievements. The thesis expatiates the value chain theory, and integrates it into the analyzing of the human resource value, then analyses how the activities of each link affect the ultimate value of the enterprise through analyzing the value chain of the enterprise, discusses what the real value of the human resource is. And then supplement the complete value method and brings forward non-monetary indexes of valuating human resource for different human resource to reflect the human resource value well and truly and promote the human resource value accounting to be applied in the accounting practice.This thesis includes six parts mainly: in the first chapter the thesis expounds the background of the researching of human resource value and summarizes the basic theories of human resource value and the value chain theory; in the second chapter...