发展人力资源会计作为人力资源决策支持系统

中文字数:3017,页数:4 ,英文字数:1935,字符数:1万,页数:5

 发展人力资源会计作为人力资源决策支持系统[ Published by Accounting Horizons, 1988]
 在现在的发展领域里，很少有人尝试去建立人力资源会计的综合系统。这是一个具备衡量重置成本和经济价值的人力资产能力的系统。本文介绍的案例是八大国际会计师事务所之一的Touch Ross公司研究发展综合人力资源会计（HRA）系统。
 
系统目标
 管理确定高级审计为管理的关键功能。因此，是重点的研究。管理特别感兴趣的是在重置成本，以及如何测量来加强人力资源管理。管理进一步的兴趣是测量每个不同位置的人的经济价值。最后，我们努力建立一个以计算机为基础的系统，以援助在人力资源方面的决策。
 
系统描述
 该系统由三种主要的测量方面组成，以方便管理的决定：人力资源的流动率，重置成本分析，和人力资源价值计量。这些测量都是基于假设该运动通过一个组织是一个概率过程。通过使用历史数据来测量实际概率。这些概率的结合获得成本，开发成本，与离职成本数据来确定的全部重置成本。流动率进一步结合收入和费用分配（各种立场） 估计的经济价值。概率被用来估计什么职位的人在今后一个时期收入和支出将占据数据提供了一个衡量的价值，以一年的服务为一个级别。未来的预期收入流、当时的折扣回到当前日期使用适当的折现率。
 
系统使用
 营业额分析：该系统已获准，为得到一个估计每年费用的营业额从高层的重置成本中分析。很明显，每年营业费用十万美元，管理层能够通过各种营业政策达到节省成本。
 招聘规划：在公司增长时，通过使用流动率和数据是可以设计在未来对人力的需求（根据历史数据）。开发的软件在这个过程中允许管理者对假设（增长，营业额）估计就建议的政策执行的敏感性分析。
 人力资源价值：每一个职位计算经济价值。这个强调增加每个人的价值特别重要（已“合作伙伴”潜在的）。这个可能是相当宝贵的晋升的决定。例如，一个潜在的高级技术技能可以带来的业务（如1个合伙人） ，他或她在商业上具有很强的技术技能和能力也许应该晋升。

Developing Human Resource Accounting as a Human Resource Decision Support System
 Eric G. Flamholtz, D. Gerald Searfoss,and Russell Coff
 Eric G. Flamholtz is Professor at the University of California, Los Angeles. D. Gerald
Searfoss is Director of Accounting Standards at Touche Ross & Co., New York, NY.
Russell Coff is a Doctoral Student at the University of California, Los Angeles.

In the current stage of the field's development, there have been few attempts to establish integrated systems of Human Resource Accounting. Such a system would possess the capability of measuring both the replacement cost and the economic value of human assets. This paper describes a case study of the development of an integrated Human Resource Accounting (HRA) system at Touch Ross & Co., one of the "Big 8" international CPA firms, in a pilot office.
Goals of the System
Management identified the audit senior position as the key to its operations. This is, therefore, the focal point of the study. Management was particularly interested in the replacement cost and how its measurement would enhance human resource management. Management was further interested in measuring the economic value of one individual in each position. Finally, we made an effort to develop a computer-based system to aid in human resource decision-making.
Description of the System
The system has three major measurement components that interact to facilitate management's decisions: human resource mobility probabilities, replacement cost analysis, and human resource value measurement. The measurements are all based on the assumption that movement through an organization is a probabilistic process. The actual probabilities were measured through the use of historical data. These probabilities were combined with acquisition, development, and separation cost data to determine the full replacement cost of an audit senior. The mobility probabilities were further combined with revenue and expense allocations (to the various positions) to estimate the economic value. The probabilities were used to estimate what positions an individual would occupy in future periods while the revenue and expense data provided a measure of the value of one year of service at each level. Future expected income streams were then discounted back to the current date using an appropriate discount rate.