【摘要】：人力資本理論告訴我們，，培訓(xùn)是企業(yè)獲得競(jìng)爭(zhēng)優(yōu)勢(shì)的重要源泉，是企業(yè)人力資本投資的重要組成部分。實(shí)際上培訓(xùn)投資者不僅關(guān)注受訓(xùn)者學(xué)習(xí)的好壞，而且更加關(guān)心培訓(xùn)產(chǎn)生的經(jīng)濟(jì)效益。但培訓(xùn)能給企業(yè)帶來(lái)多少經(jīng)濟(jì)效益這一問題目前尚未得到很好地解決，其原因是缺乏專門的方法能對(duì)企業(yè)培訓(xùn)經(jīng)濟(jì)效益進(jìn)行有效評(píng)估，培訓(xùn)的經(jīng)濟(jì)效益如何評(píng)估已成為企業(yè)管理活動(dòng)的難題之一。因此這一難題的解決對(duì)企業(yè)較為準(zhǔn)確地核算培訓(xùn)收益、優(yōu)化人力資本投資、最大限度地開發(fā)人才資源具有重要的作用；對(duì)增強(qiáng)企業(yè)競(jìng)爭(zhēng)力、實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)具有重要意義。 在這一背景下，本文以ZS公司為研究對(duì)象。首先，從成本、收益、綜合效益三個(gè)方面對(duì)培訓(xùn)經(jīng)濟(jì)效益評(píng)估指標(biāo)體系進(jìn)行了設(shè)計(jì)，并根據(jù)培訓(xùn)經(jīng)濟(jì)效益、培訓(xùn)成本、培訓(xùn)收益的關(guān)系從成本收益角度對(duì)ZS公司培訓(xùn)經(jīng)濟(jì)效益評(píng)估的模型進(jìn)行了總體設(shè)計(jì)。然后，對(duì)培訓(xùn)成本計(jì)量過程進(jìn)行詳細(xì)設(shè)計(jì)，確認(rèn)了ZS公司培訓(xùn)成本構(gòu)成項(xiàng)目，根據(jù)解決問題的需要及客觀性、操作難度兩方面的分析選擇了歷史成本法與機(jī)會(huì)成本法，作為培訓(xùn)成本的計(jì)量法，為培訓(xùn)成本計(jì)量提供依據(jù)。接著，對(duì)培訓(xùn)收益評(píng)估方法進(jìn)行詳細(xì)設(shè)計(jì)，根據(jù)新經(jīng)濟(jì)增長(zhǎng)理論和人力資本理論，對(duì)有效勞動(dòng)模型進(jìn)行改進(jìn)，形成了H型生產(chǎn)函數(shù)；并構(gòu)建基于H型生產(chǎn)函數(shù)的培訓(xùn)收益評(píng)估理論模型。在此基礎(chǔ)上，選用企業(yè)近十年的實(shí)際數(shù)據(jù)，對(duì)培訓(xùn)收益實(shí)證模型進(jìn)行了灰關(guān)聯(lián)分析及因果檢驗(yàn)，經(jīng)回歸確定了培訓(xùn)收益評(píng)估實(shí)證模型的參數(shù)。最后，運(yùn)用培訓(xùn)經(jīng)濟(jì)效益評(píng)估模型對(duì)近三年的培訓(xùn)經(jīng)濟(jì)效益進(jìn)行了評(píng)估，并對(duì)其評(píng)估結(jié)果進(jìn)行了分析，實(shí)現(xiàn)了對(duì)該公司培訓(xùn)的經(jīng)濟(jì)效益有效評(píng)估。
[Abstract]:Human capital theory tells us that training is an important source of competitive advantage and an important component of human capital investment. In fact, the training investors are not only concerned about the trainees' learning, but also more concerned about the economic benefits of the training. However, the problem of how much economic benefits training can bring to enterprises has not been solved well at present. The reason is the lack of special methods to effectively evaluate the economic benefits of enterprise training. How to evaluate the economic benefits of training has become one of the difficult problems in enterprise management activities. Therefore, the solution of this problem plays an important role in accurately accounting training income, optimizing investment in human capital and developing human resources to the maximum extent, and it is of great significance to enhance the competitiveness of enterprises and realize the strategic objectives of the organization. Under this background, this paper takes ZS Company as the research object. First of all, the evaluation index system of training economic benefit is designed from three aspects of cost, benefit and comprehensive benefit, and according to training economic benefit, training cost, From the angle of cost and income, the model of training economic benefit evaluation of ZS Company is designed. Then, the training cost measurement process is designed in detail, and the training cost components of ZS Company are confirmed. The historical cost method and the opportunity cost method are selected according to the needs and objectivity of solving the problem and the difficulty of operation. As a measure of training cost, it provides the basis for training cost measurement. Then, the evaluation method of training income is designed in detail. According to the new economic growth theory and human capital theory, the effective labor model is improved and the H-type production function is formed. A theoretical model of training income evaluation based on H-type production function is constructed. On this basis, the empirical model of training income is analyzed by grey correlation analysis and causality test, and the parameters of empirical model of training income evaluation are determined by regression. Finally, the training economic benefit is evaluated by using the training economic benefit evaluation model, and the evaluation result is analyzed, which realizes the effective evaluation of the training economic benefit of the company.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F272.92

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