淡江大學機構典藏:Item 987654321/33726
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    題名: 人力資本成本投入與離職率關聯之研究 : 以保全公司為例
    其他題名: The relationship between human capital investment and turnover : a security company case
    作者: 許清秀;Hsu, Ching-hsiu
    貢獻者: 淡江大學會計學系碩士在職專班
    林谷峻;Lin, Ku-jun
    關鍵詞: 人力資本;保全業;離職率;Human capital;Security industry;Turnover
    日期: 2006
    上傳時間: 2010-01-11 04:28:46 (UTC+8)
    摘要: 保全業是人力密集的服務業，保全業從業人員的人力資本是保全業者倚重的重要資產，然而這些從業人員因為工作負荷，時間異常，相對危險等等因素而使離職率攀升，也意味著保全業者如無法維持人力，控制人力資本成本的投入，則會失去競爭優勢並限制未來發展，所以保全業人力資本投入與離職率間的關聯性存在何種關係，是值得研究的課題。
    本研究的目的在藉由研究人力資本投入與離職率之間的相關性，提供個案保全公司管理者在人員的遴選招聘、培育訓練投資與退休給付時，投入數量之參考。探討保全業對不同職別與年資員工，在人力資本投入上，是否與各類別人員離職率產生關聯。
    本研究以某保全公司為個案之研究對象，利用簡單迴歸分析方法，研究發現(1)各類項人員所投入的招募成本對離職率有顯著影響，(2)舊員訓練成本對舊員離職率有顯著影響。本研究依據上述結論，對個案公司與其他保全業者提出建議，以供參考之用。
    Securities industry is a labor intensive service industry. And it relies on its most important asset--human capital. However, heavy working load and unstable duty time make its employee turnover rate high. Namely, if security companies do not maintain its human capital and manage its human capital investment, they will lose their competitive advantage and reach the limit of their development. Therefore what is the relationship between human capital investment in security industry and its employee turnover becomes a critical issue.
    The purpose of this paper is to find out the relationship between human capital investment and turnover. This paper can provide references for managers to consider whether the investment in employee—such as recruiting, training and benefit payment—will effect the turnover rate of employees with different levels and different tenure or not.
    This paper takes a security company as the case target. By using a simple regression analysis, we discover that (1) the recruiting costs of each levels of employee have significant influence on its turnover rate, and (2) the training cost of senior employee has significant influence on senior employees’ turnover rate. This conclusion can provide information to the managers in the target company and all other companies in the industry for the reference of decision making.
    顯示於類別:[會計學系暨研究所] 學位論文

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