A Study On The Measurement And Application Of Skilled Human Capital Value In Brembo

With the incoming of the industry 4.0 and the implementation of the "made in China 2025",we are in the great need to strengthen the construction of talents pool.However,because of the special characteristic of human capital-it is very difficult to measure,which is still an unsolved problem in the human capital subject.Faced with the current situation,enterprises should pay more attention to the introduction and training of talent,which enhance the need for human resources management because the enterprises need a lot of human resource information in making decisions effectively.The traditional accounting theory usually focus on the accounting and control of material resources,and does not reflect and provide the information about the cost of acquisition,development and usage of skilled human capital and the benefit it brings.It does not really reflect the true value of skilled human capital.Therefore,the study of the measurement of skilled human capital is necessary.This paper focuses on the object of skilled human capital and explains the definition,features and characteristics of skilled human capital,and points out the value of skilled human capital.By reviewing and summarizing the relevant research results of the predecessors about human capital value measurement,this paper puts forward the ideas and models for the measurement of skilled human capital.The author uses long-term data of enterprises to figure out the contribution rate of human resources with the idea that the profits of enterprises are created together from material resources and human resources.According to the enterprises’ evaluation system,we can obtain the contribution rate of skilled human capital.Then,the author figures out the four primary and secondary indicators of the value of human capital and determines the weight of each evaluation index by the gray correlation method.After that,the weights of each evaluation index are used in the enterprises in the combination with the detailed account data to calculate the value of each index.Using the models we can finally figure out the value of skilled human capital.By measuring the value of skilled human capital in the enterprises for many years and comparing it with the profit of the enterprise,we can find that under the steady growth of the price of material capital,the investment in the skilled human capital and the enterprises’ profit before tax are positively related with each other.But whether there is a more direct correlation between the two still need further study.In this paper,we establish a model through which we can calculate the value of skilled human capital by the synthesis consideration about the currency value and non –currency value of skilled human capital,and apply and analyze them in the enterprise so that enterprises can accurately measure the value of skilled human capital.Through the calculation of the value of the skilled workers,the main labor force in today’s society,we can help enterprises find out the importance of skilled workers.It is also of great practical significance for enterprises to attract,train and motivate skilled workers.