Notice of Retraction: A study on the improvement of human capital measurement and management with activity based costing

Lin Chen, Zhi Lin Qiao

科研成果: 书/报告/会议事项章节会议稿件同行评审

摘要

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.

源语言英语
主期刊名2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007
出版商IEEE Computer Society
4427-4430
页数4
ISBN(印刷版)1424413125, 1424413125, 9781424413126, 9781424413126
DOI
出版状态已出版 - 2007
活动2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007 - Shanghai, 中国
期限: 21 9月 200725 9月 2007

出版系列

姓名2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007

会议

会议2007 International Conference on Wireless Communications, Networking and Mobile Computing, WiCOM 2007
国家/地区中国
Shanghai
时期21/09/0725/09/07

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