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AHP In Evaluation Research Of Consulting Enterprise's Human Capital Value

Posted on:2012-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhouFull Text:PDF
GTID:2219330368477923Subject:Accounting
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I.BackgroundThe value of the traditional evaluation model, the enterprises of the project as the object of evaluation, the main evaluation of projects to create economic benefits for the enterprise and focus on the process of seeking to maximize economic benefits to neglect of human capital as a contribution to the role of the enterprise assets, the natural way would undermine the business operations have the advantage of strength, not conducive to the sustainable development of enterprises and the construction of the capitalist market economy. As a result of core assets in order to distinguish human capital consulting firms from other companies within the industry. In the knowledge economy, companies only fully utilized, play to their potential, to achieve "best use" in order to create greater economic benefits for businesses that will directly affect the ability of employees to determine the profitability and development capacity of enterprises. Consulting firm employees more concerned about the impact and role of business development. In short, should be "people-oriented" concept throughout the consulting firm's development process, attention to staff of the enterprise value, namely through the evaluation value of human capital of workers on enterprise development contribution value, and adopt appropriate measures to manage human capital value, and ultimately to promote enterprise development and social progress purposes.Evaluation of the initial value of human capital from the western system of economic theory, beginning from the macroeconomic point of evaluation of human capital value, the study of human capital on the value of social and economic performance. Since improvement of the theoretical system disciplines, some scholars have begun to explore the micro level, human capital highlighting the economic benefits of human capital on the value of performance. Research on the human capital of ninety century began, the beginning of the study is based on the results of Western scholars, based on analysis of human capital on economic development role, and then studied the development of human capital on the value of enterprise performance. However, in some research fields, especially for evaluation of the value of human capital in the academic community has not yet formed a unified system of views and theories. In addition, although human capital consulting firm recognized the value of the performance, but because of the specificity of human capital consulting firm to determine cause and assess the economic benefits of strategic goals, there is still little regard for the value of human capital performance. In all, the evaluation value of human capital consulting firm that helps determine the value of each index's contribution to the role of human capital, and building human capital value of the evaluation system, but also provide support for business management theoretical basis.II. the purpose of the studyPurpose of this study includes two aspects, one is through the value of human capital consulting firm evaluation study to determine the value of the main indicators of human capital, particularly the value of qualitative indicators of the impact of human capital to the business development strategies and operations models provide strong theoretical support. Also able to provide some follow-up to evaluate the enterprise value of research ideas. The second article on different methods of research, analysis tool that is more suitable for Fuzzy Evaluation of the value of human capital obtained scientific and accurate conclusion, while addressing the business generated by the bottleneck of traditional analysis tools, help to build human capital value evaluation system.III. the main content and ideasThe main contents and the corresponding point of view as follows:The first chapter is the introduction, the role of the main text from the guide, outlines the research background and significance, research structure and research methods. Currently in the academic community has not yet formed a complete theoretical system, and their own human capital due to the characteristics of the subject, there are some deficiencies, but also help evaluate the value of human capital on the research.The second chapter is literature review. This chapter first defines the definition of human capital, indicate the need for an accurate understanding of the research value of human capital content, distinguish between easily confused concepts, and research projects with the content analysis, the subject of theoretical research to provide basic protection. Secondly, the chapter summarizes summarizes the human capital of domestic and international research literature, through inspection, large number of documents, the author's level of induction Zongjie progressive human capital content of the literature, namely, human capital literature review, the literature of human capital valuation Review and for the consulting firm involved in the evaluation of human capital literature review. The final section is a summary of the content of this chapter, this study proposed ideas. The third part of this chapter and the theoretical analysis of the content is the value of human capital consulting firm evaluation of the theoretical basis and foundation.The third chapter is the evaluation of human capital consulting firm theoretical analysis. This chapter from the theoretical analysis, situation analysis and research tools to analyze the three contexts. First, the chapter from the theory of human capital value rating describes the academic level of research theory; Secondly, the analysis of Research on the subject, mainly from the status of human capital consulting and advisory status of the evaluation of human capital in two ways analysis; Finally, the evaluation of human capital value of the analysis tools, and by comparing that fuzzy AHP evaluation of human capital value and usefulness of operability, select analysis tools for the subject provides a theoretical basis.The fourth chapter is the value of human capital consulting firm evaluation and analysis, is the subject of the main content. This chapter first illustrates the value of human capital consulting firm evaluation of the whole idea, from the Consul General of the role of this chapter. Evaluation Section is selected. This section first analyzes the design principles of evaluation; Secondly, the existing research results, combined with the research of this topic, and ultimately determine the value of human capital evaluation of the various indicators, and the value of human capital to establish evaluation index system. The system consists of three indicators, namely, an index is the target layer; secondary index layer constituted by the eight indicators; three index layer from the twenty-six indexes. The third section is the evaluation model. This section first evaluation to determine the index set, a subset of each set of indicators from the second layer corresponding to the index layer of the three indicators. Construction of fuzzy matrix, need to determine the layers of AHP comparison matrix, determined by calculating the corresponding weight index layers, and then use layers of a fuzzy weights to determine matrix. Among them, the analysis of raw data in this chapter is the way the questionnaire to obtain follow-up was completed in the excel formula to set the collation of data, accounting work. Because of the principle of fuzzy AHP is the concept of fuzzy analysis method combined with the level. Finally, the use of fuzzy method to determine-matrix analysis, build the required fuzzy evaluation matrix. Section IV the results of fuzzy analysis. This section of the front sections of the drawn final conclusions and explains the significance of the results of the data indicated. Section V of this chapter is a summary of the content.The fifth part is the value of human capital management consulting firm. Chapter IV of this chapter is based on the study, targeted proposed to increase the value of human capital management. By the fourth chapter of the analysis, the various indicators of human capital value of the evaluation of different weights. This chapter will focus on sequencing analysis of the indicators front, as a starting point for research in this chapter. I believe that, because the main strengthen the execution of staff, quality, four aspects of knowledge and corporate performance management indicators for each targeted comments and suggestions. However, the practical significance of research in this chapter to be the test of practical work and academic further study.The sixth part is the conclusion and outlook. The first section is a summary analysis of the full.text. This section first evaluation and analysis of the value of human capital made a concluding section, obtained in the human capital value system is the first three weights are sorted, quality (0.5278), execution (0.3523), knowledge (0.3325), in each index quality of human capital value in the most affected. Secondly, the third chapter in this section a summary of proposed fuzzy AHP tool feasibility research of human capital value, and that the analytical tools of traditional analysis tools to solve the bottleneck problem with the analysis. Finally, comprehensive analysis of each chapter, to improve the state of human capital consulting firms propose appropriate management measures, that summarize the contents of the fifth part. Section II is to study the prospect that the research proposals. This section of the overall analysis in this paper, based on the opinion of the value of human capital, the need for accurate definition of the concept of human capital value, which should be created in the academic theory of the concept of human capital value system; the second in the human capital value analysis, we must fully consider the particularity of human capital value, select the industries targeted as research subjects; third proposed enterprise value in assessing the value of human capital to fully consider its impact, so that more comprehensive and accurate assessment of the value of the business.Ⅳ. research contributions and shortcomingsBased on financial knowledge and human resource management knowledge combined with evaluation of the value of human capital consulting firm case, clearly the value of each index on the role of human capital intensity, the subject of a more traditional analysis of the performance of specific innovation as follows:i.combined with theoretical knowledge of financial and human resource management theory to study the interdisciplinary field of human capital issues, to explore how qualitative indicators and quantitative indicators will be combined evaluation of the value of human capital, while this study only concerns the development of the traditional financial data evaluation. By consulting the status of human capital analysis, the impact of the changes in the value of human capital within the industry there are many factors, the financial indicators are just one hand, the non-financial indicators of the role of human capital value is not ignored.ii.from the analysis point of view, this evaluation using fuzzy analytic hierarchy value of human capital.In the current academic circles, the value of human capital evaluation focused on the present value of income, Economic Value Added EVA analysis, cost analysis and other traditional evaluation methods exist for the analysis of the shortcomings of traditional methods. The fuzzy analytic hierarchy process is introduced to try to overcome the shortcomings of traditional analysis methods, providing a more objective and scientific analysis of the conclusions.But in China's academic field, the value of human capital has just started, so the scholars, some of the concepts and methods have not yet reached a consensus view. However, with the initiative itself, human resources and uncertainty, so will inevitably have a process of evaluating the value of human capital with a corresponding impact. Also this is a comprehensive academic achievements of existing human capital to establish the value of evaluation index system, so the real value of the index system in the future course of development still needs to be tested and further study.
Keywords/Search Tags:Value of Human Capital, Fuzzy AHP, Consulting firm
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