ZS公司培训经济效益评估模型构建与应用
发布时间：2018-09-02 06:08
【摘要】：人力资本理论告诉我们，，培训是企业获得竞争优势的重要源泉，是企业人力资本投资的重要组成部分。实际上培训投资者不仅关注受训者学习的好坏，而且更加关心培训产生的经济效益。但培训能给企业带来多少经济效益这一问题目前尚未得到很好地解决，其原因是缺乏专门的方法能对企业培训经济效益进行有效评估，培训的经济效益如何评估已成为企业管理活动的难题之一。因此这一难题的解决对企业较为准确地核算培训收益、优化人力资本投资、最大限度地开发人才资源具有重要的作用；对增强企业竞争力、实现组织的战略目标具有重要意义。 在这一背景下，本文以ZS公司为研究对象。首先，从成本、收益、综合效益三个方面对培训经济效益评估指标体系进行了设计，并根据培训经济效益、培训成本、培训收益的关系从成本收益角度对ZS公司培训经济效益评估的模型进行了总体设计。然后，对培训成本计量过程进行详细设计，确认了ZS公司培训成本构成项目，根据解决问题的需要及客观性、操作难度两方面的分析选择了历史成本法与机会成本法，作为培训成本的计量法，为培训成本计量提供依据。接着，对培训收益评估方法进行详细设计，根据新经济增长理论和人力资本理论，对有效劳动模型进行改进，形成了H型生产函数；并构建基于H型生产函数的培训收益评估理论模型。在此基础上，选用企业近十年的实际数据，对培训收益实证模型进行了灰关联分析及因果检验，经回归确定了培训收益评估实证模型的参数。最后，运用培训经济效益评估模型对近三年的培训经济效益进行了评估，并对其评估结果进行了分析，实现了对该公司培训的经济效益有效评估。
[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.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F272.92
本文编号：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.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F272.92
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