人的資源會計의 測定과 모델

Abstract

人的資源의 原價 그리고 價値에 대한 測定은 人力計劃과 活用에 必須的이기 때문에 人的資源의 測定은 중요한 과제로 대두되었다.

人的資源會計의 모델은 經營者에게 人的資源活用에 대한 파라다임을 제공함으로써 人的資源을 效果的 혹은 效率的으로 이용하는데 도움을 줄 수 있다. 현재 人的資源會計가 널리 이용되지 않고 앞으로도 채택될 전망이 소극적이라면 그것은 다른 問題보다도 우선 測定上의 어려움이 존재하기 때문이다. 또한 人的資源의 測定方法은 여러가지가 있으나 보편적인 妥當性이 결여되어 있다.

따라서 本論文에서는 人的資源會計의 測定과 모델을 주안점으로 하여 여러가지 測定方法들과 모델을 평가하고 동시에 앞으로의 과제등을 살펴 보았다.

For about recent ten years, The subject of human resource accounting has drawn great attention to many practices and studies because of the necessity of manpower planning and management, and it has been recognized that such a model will provide managers with a very good paradigm for making manpower more effectively and efficiently.

But it is not long time untill we found some unnoticeable limitations and difficulties in estimation methods and applicative validity.

Therefore, in this paper, It has been compared between many estimation models and suggested some issues for further studies from viewpoint of estimation models of human resource accounting.

For about recent ten years, The subject of human resource accounting has drawn great attention to many practices and studies because of the necessity of manpower planning and management, and it has been recognized that such a model will provide managers with a very good paradigm for making manpower more effectively and efficiently.

But it is not long time untill we found some unnoticeable limitations and difficulties in estimation methods and applicative validity.

Therefore, in this paper, It has been compared between many estimation models and suggested some issues for further studies from viewpoint of estimation models of human resource accounting.