Valuation of Human Capital, 1st ed. 2017 Quantifying the Importance of an Assembled Workforce
Auteur : Merriman Kimberly K.
This book addresses the gap between the espoused importance of organizational human capital and how it is actually reported and assessed. It also discusses the current and potential uses of human capital measurement and a way for HR to position itself among other business functions such as finance, accounting, and operations. Readers will finish with an understanding of approaches for the valuation of a firm?s human capital, practical applications for the economic analysis of human capital, and gaps that are ripe for research and practice to address.
1. Workers as an Asset vs. Cost.- 2. Cost Approach to Value.- 3. A Closer Look at Cost Approach Assumptions.- 4. Income Approach to Value.- 5. Market Approach to Value.- 6. Sustaining Human Capital Value.- 7. Leveraging Human Capital via Organizational Social Capital.- 8. Other Quantitative Views of Human Capital.
Date de parution : 07-2017
Ouvrage de 101 p.
14.8x21 cm
Thèmes de Valuation of Human Capital :
Mots-clés :
human capital valuation; assembled workforce; market value; organizational decision making; recruitment; accounting; real estate; Intangible Assets; Workforce Analytics; human resource management; entrepreneurial return; depreciation of human capital; Lev and Schwartz model; Flamholtz stochastic rewards valuation model; utility analysis