@inproceedings{9d4f5913408043578d993ba52607d604,
title = "Notice of Retraction: A study on the improvement of human capital measurement and management with activity based costing",
abstract = "The measurement and management of human capital is a problem which has puzzled economists for a long time. Until now, there isn't an effective way to calculate the cost of human capital accurately. In recent years, activity based costing (ABC) has been well developed and applied in many industries in western countries. It is an advanced method of cost calculation and may provide us a useful tool to measure human capital. This paper analyzed the cost characteristics of human capital with the theory of ABC. Key activities in the process of human capital's development were defined. Resource costs were allocated accurately and the procedure of human capital's calculation was proposed. It provides us a new idea to measure and manage human capital. It is different from the traditional methods and will do some help in further studies.",
keywords = "Activity based costing, Economic value added, Human capital",
author = "Lin Chen and Qiao, {Zhi Lin}",
year = "2007",
doi = "10.1109/WICOM.2007.1093",
language = "英语",
isbn = "1424413125",
series = "2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007",
publisher = "IEEE Computer Society",
pages = "4427--4430",
booktitle = "2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007",
note = "2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007 ; Conference date: 21-09-2007 Through 25-09-2007",
}