人的資源測定에 關한 硏究 = A Study on the Human Resource Measurement

다국어 초록 (Multilingual Abstract)

This paper intends to review and analyze the method of human resource measurement and to exhibit the problems in generally argued human resource measurement theories and to present an opinion to solve the problems.
Although the methods of human resource measurement has a specific character as in behavioral science approach, the principle on which the methods are based does not escape that of the method of the traditional and physical resource measurement. Namely, the methods of the human resource measurement are also involved in one of the two, input value methods and output value methods.
This paper finds three problems on the measurement of human resource.
The problems and an opinion solving them are as follows.
1. The concept of human resource is generally regarded as the individual value or the human organizational value. But the human resource accounting should be based on the uniformity of the two concepts.
2. There is a disagreement on the concept of the human resource measurement value which implies the human assets. This disagreement results from the confusion on the concept of human assets and human capital. Hence the uniformity of the human resource measurement value which implies human assets should be establised.
3. The third problem is whether the human assets which are hypothesized as a premise of the human resource measurement exist or not. On this point, David A. Dittman, Hervey A Juris. Lawrence Revsine express a negative opinion by the case of general and specific training. Accordingly, the human resource accounting should slove the problem whether the human assets exist or not.
In any way, human resource is a valuable resource together with physical resource in a company. Therefore this paper intends to contribute to the establishment of the human resource accounting system by presenting the problem on the human resource measurement and an opinion to solve them.

목차 (Table of Contents)

• Ⅰ. 序 論
• Ⅱ. 人的資源의 槪念
• 1. 個人價値說
• 2. 人的組織 價値說
• Ⅲ. 人的資源測定의 槪要
• Ⅳ. 人的資源測定의 方法
• 1. 投人價置 基準
• 2. 産出價値 基準
• Ⅴ. DJR의 非記錄 人的 資産
• Ⅵ. 結 論