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Human Resource Accounting Identification of Vagables——A Classification toward Company Strategy研究.pdf

Human Resource Accounting Identification of Vagables——A Classification toward Company Strategy研究.pdf

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120 HumanResource Accounting of IdentificationVariables f -AClassificationtoward Strategy Company LinMei—-Lan Ku——Jun Wang usehuman criticalsourceto theircom— Abstract:Manycompanies capital够a gain selecthuman thatmatchestheir mustbe petitiveadvantages.To capital strategic goals,it andmaintained.Thisfirst identified.invested definesandclassifies hu= paper company’8 man inlinewithatheoreticalframeworkwe thevariablesofhu— capital provided,identify mall resource sortout human investmentsto accounting,andcompany’Scapital according cost inhuman use asa stages development resources.Finally.wecorporatestrategicgoals of human selection. guidancecompany’Scapital ResourceHumanResource Keywords:Human Accounting Introduction Elements tothevalueof are contributing companies numerous,includingorganiza· tional andhuman capital,customer(relations)capital these asa for factorscenteredonhumansfoundationallsortsof researchonthe and ofhuman hasbeen definition,forms accounting categories capital limited.Itishardtoobtainstatistica

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