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。
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.