Measuring the Human Capital Contribution Rate of an Enterprise

摘要

Human capital has been looked as a much more important capital than real capital. So it is necessary to evaluate the contribution rate and even the value of an enterprise's human capital. An important thought of the popular researches is to employ production function of economic growth theory to measure and calculate the contribution rate of the human capital to the enterprise. These researches have doughty theory reference, but there are many parameters need to be estimated easily, so the using is limited. This paper improves a calculation formula of human capital contribution rate of enterprise based on the labor value theory. From the real example analysis, the method is reasonable, effective. Comparing to other methods of human capital evaluation, it at least has two excellences: Firstly, it inherits the measure excellence of production function based on economic growth theory and puts the enterprise human capital and the enterprise total benefit (enterprise addition) together consideration. It materializes the human capital's economy income in a large degree. Secondly, the estimation of the new model's parameters are based on enterprise addition increasing rate, labor force increasing rate and the consumption rate, and these three parameters can be got from the history data by using the mature forecast means. So the estimation of parameters is much more objective. So the paper provides a new thought for enterprise to evaluate the enterprise human capital contribution.