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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22060

    Title: 如何依企業策略目標選擇人力資本
    Authors: 王美蘭;林谷峻;姜吉生
    Contributors: 淡江大學會計學系
    Keywords: 人力資本;策略目標;生產效率;人力資源規劃;Human Capital;Strategic Goal;Productive Efficiency;Human Resource Planning
    Date: 2003-12
    Issue Date: 2009-11-30 13:51:40 (UTC+8)
    Publisher: 臺北縣 : 淡江大學會計學系
    Abstract: 人力資本與其所產生的智慧,在目前已成為企業獲利之關鍵。因此企業如何尋找符合其策略目標之人力資本十分重要。辨別企業之人力資本,才能對其加以投資,維護與替換,以維持或增進企業競爭優勢。本文首先定義人力資本,藉由已發展之人力資本投入架構,說明企業人力資本之特性與應作為投資而非費用之成本項目,再提出如何依企業策略目標選擇人力資本的方法。
    Relation: 2003年兩岸會計與管理學術研討會論文集(上冊),頁A1-1-12
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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