Title :
The Study of Human Capital Accounting of Venture Capital Project Based on EVA
Author :
Zhao Likun ; Zhang Shuqi
Author_Institution :
Coll. of Economic Manage., North China Univ. of Technol., Beijing, China
Abstract :
The article Starting from the human capital costing, Mathematical Modeling as a leading, put forward research ideas that Divided Corporate profit into two parts of human capital and Physical capital. Building human capital accounting model Through the economic value added model (EVA), And then make a study of Human Capital Accounting. Provide a basis for Human Capital Accounting, and has solved the calculating difficulty of the human capital to some extent.
Keywords :
costing; human resource management; industrial economics; profitability; venture capital; EVA; corporate profit; economic value added model; human capital accounting; human capital costing; venture capital project; Analytical models; Biological system modeling; Companies; Humans; Industries; Investments; Materials;
Conference_Titel :
Management and Service Science (MASS), 2010 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-5325-2
Electronic_ISBN :
978-1-4244-5326-9
DOI :
10.1109/ICMSS.2010.5576898
