A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company

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题名:	A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company
作者:	Chen, Hai-ming;Lin, Ku-jun
贡献者:	淡江大學經營決策學系
日期:	2002-07
上传时间:	2009-11-30 12:32:40 (UTC+8)
出版者:	India : University of Allahabad
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.
關聯:	Indian Journal of Economics 83(328), pp.101-122
显示于类别:	[會計學系暨研究所] 期刊論文 [管理科學學系暨研究所] 期刊論文

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