教師資料查詢 | 類別: 期刊論文 | 教師: 陳海鳴 Chen, Hai-ming (瀏覽個人網頁)

標題:A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company
學年90
學期2
出版(發表)日期2002/07/01
作品名稱A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company
作品名稱(其他語言)
著者Chen, Hai-ming; Lin, Ku-jun
單位淡江大學經營決策學系
出版者India : University of Allahabad
著錄名稱、卷期、頁數Indian Journal of Economics 83(328), pp.101-122
摘要Traditional financial do not provide proper disclosure and relevant data for modern businesses which derive their competitive advantages and profitability mainly from human capital. This paper provides an alternative way to measure and disclosure human capital items. We define and classify company's human capital in line with a theoretical framework we provided, sort out company's human capital investments according to cost development stages in human resources, and finally isolates human capital from expenses and suggests the disclosure way in the financial statements. In addition, an electronics company of Taiwan is studied to explain how to identity the human capital.
關鍵字
語言英文
ISSN0019-5170
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