ZS公司培訓經(jīng)濟效益評估模型構建與應用
發(fā)布時間：2018-09-02 06:08
【摘要】：人力資本理論告訴我們，，培訓是企業(yè)獲得競爭優(yōu)勢的重要源泉，是企業(yè)人力資本投資的重要組成部分。實際上培訓投資者不僅關注受訓者學習的好壞，而且更加關心培訓產(chǎn)生的經(jīng)濟效益。但培訓能給企業(yè)帶來多少經(jīng)濟效益這一問題目前尚未得到很好地解決，其原因是缺乏專門的方法能對企業(yè)培訓經(jīng)濟效益進行有效評估，培訓的經(jīng)濟效益如何評估已成為企業(yè)管理活動的難題之一。因此這一難題的解決對企業(yè)較為準確地核算培訓收益、優(yōu)化人力資本投資、最大限度地開發(fā)人才資源具有重要的作用；對增強企業(yè)競爭力、實現(xiàn)組織的戰(zhàn)略目標具有重要意義。 在這一背景下，本文以ZS公司為研究對象。首先，從成本、收益、綜合效益三個方面對培訓經(jīng)濟效益評估指標體系進行了設計，并根據(jù)培訓經(jīng)濟效益、培訓成本、培訓收益的關系從成本收益角度對ZS公司培訓經(jīng)濟效益評估的模型進行了總體設計。然后，對培訓成本計量過程進行詳細設計，確認了ZS公司培訓成本構成項目，根據(jù)解決問題的需要及客觀性、操作難度兩方面的分析選擇了歷史成本法與機會成本法，作為培訓成本的計量法，為培訓成本計量提供依據(jù)。接著，對培訓收益評估方法進行詳細設計，根據(jù)新經(jīng)濟增長理論和人力資本理論，對有效勞動模型進行改進，形成了H型生產(chǎn)函數(shù)；并構建基于H型生產(chǎn)函數(shù)的培訓收益評估理論模型。在此基礎上，選用企業(yè)近十年的實際數(shù)據(jù)，對培訓收益實證模型進行了灰關聯(lián)分析及因果檢驗，經(jīng)回歸確定了培訓收益評估實證模型的參數(shù)。最后，運用培訓經(jīng)濟效益評估模型對近三年的培訓經(jīng)濟效益進行了評估，并對其評估結果進行了分析，實現(xiàn)了對該公司培訓的經(jīng)濟效益有效評估。
[Abstract]:Human capital theory tells us that training is an important source of competitive advantage and an important component of human capital investment. In fact, the training investors are not only concerned about the trainees' learning, but also more concerned about the economic benefits of the training. However, the problem of how much economic benefits training can bring to enterprises has not been solved well at present. The reason is the lack of special methods to effectively evaluate the economic benefits of enterprise training. How to evaluate the economic benefits of training has become one of the difficult problems in enterprise management activities. Therefore, the solution of this problem plays an important role in accurately accounting training income, optimizing investment in human capital and developing human resources to the maximum extent, and it is of great significance to enhance the competitiveness of enterprises and realize the strategic objectives of the organization. Under this background, this paper takes ZS Company as the research object. First of all, the evaluation index system of training economic benefit is designed from three aspects of cost, benefit and comprehensive benefit, and according to training economic benefit, training cost, From the angle of cost and income, the model of training economic benefit evaluation of ZS Company is designed. Then, the training cost measurement process is designed in detail, and the training cost components of ZS Company are confirmed. The historical cost method and the opportunity cost method are selected according to the needs and objectivity of solving the problem and the difficulty of operation. As a measure of training cost, it provides the basis for training cost measurement. Then, the evaluation method of training income is designed in detail. According to the new economic growth theory and human capital theory, the effective labor model is improved and the H-type production function is formed. A theoretical model of training income evaluation based on H-type production function is constructed. On this basis, the empirical model of training income is analyzed by grey correlation analysis and causality test, and the parameters of empirical model of training income evaluation are determined by regression. Finally, the training economic benefit is evaluated by using the training economic benefit evaluation model, and the evaluation result is analyzed, which realizes the effective evaluation of the training economic benefit of the company.
【學位授予單位】：哈爾濱理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F272.92
本文編號：2218493
[Abstract]:Human capital theory tells us that training is an important source of competitive advantage and an important component of human capital investment. In fact, the training investors are not only concerned about the trainees' learning, but also more concerned about the economic benefits of the training. However, the problem of how much economic benefits training can bring to enterprises has not been solved well at present. The reason is the lack of special methods to effectively evaluate the economic benefits of enterprise training. How to evaluate the economic benefits of training has become one of the difficult problems in enterprise management activities. Therefore, the solution of this problem plays an important role in accurately accounting training income, optimizing investment in human capital and developing human resources to the maximum extent, and it is of great significance to enhance the competitiveness of enterprises and realize the strategic objectives of the organization. Under this background, this paper takes ZS Company as the research object. First of all, the evaluation index system of training economic benefit is designed from three aspects of cost, benefit and comprehensive benefit, and according to training economic benefit, training cost, From the angle of cost and income, the model of training economic benefit evaluation of ZS Company is designed. Then, the training cost measurement process is designed in detail, and the training cost components of ZS Company are confirmed. The historical cost method and the opportunity cost method are selected according to the needs and objectivity of solving the problem and the difficulty of operation. As a measure of training cost, it provides the basis for training cost measurement. Then, the evaluation method of training income is designed in detail. According to the new economic growth theory and human capital theory, the effective labor model is improved and the H-type production function is formed. A theoretical model of training income evaluation based on H-type production function is constructed. On this basis, the empirical model of training income is analyzed by grey correlation analysis and causality test, and the parameters of empirical model of training income evaluation are determined by regression. Finally, the training economic benefit is evaluated by using the training economic benefit evaluation model, and the evaluation result is analyzed, which realizes the effective evaluation of the training economic benefit of the company.
【學位授予單位】：哈爾濱理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F272.92
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