Research Of Calculation And Measurement In Human Resources Value

Human resources value calculation and measurement is always considered a difficult problem, but actually, this problem can be solved by the means of calculating material resources, for William Pedi, the founder of classic politics and economics, David Licata and Karl Marx all ever did careful research of the calculation and measurement of labor force value.Hence, the calculation and measurement of material resources value is actually not natural but artificial. No matter what kind of value it is, the present value or the future value, the history cost or replacement cost, the value of material resources must be reflected with currency by some calculation and measurement. The purposes of calculating and measuring human resources value and material resources value are entirely different, the former reflecting the value newly created by human resources while the latter reflecting its inside value.The concept and measurement of human resources value is theoretically quite controversial and also a very important subject for us to research. The calculation and measurement of human resources value is always highlighted in the course of studying human resources value accounting. Its research has led to many methods including currency and non-currency; moreover, some methods are more and more complicated and uncertain.In order to probe the improvement of measurement methods in human resources value, the paper provides a general summary of relevant references on the calculation and measurement of human resources value and explores new thoughts and methods based on further research. After analyzing the basis of human resources property right value, this paper discusses a set of calculation model and income distribution methods based on the present profiteers human resources property right value calculation, putting forward taking enterprises net profit after taxing as the basis to calculate human resources capital value, and applying certain way to separate human force from material force in terms of their contribution degree, that is to say, separating the contribution value of human resources from that of material resources so as to solve the long term confusion of the two.