Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Assessment of Market Value of Human Resource
Języki publikacji
Abstrakty
Tematem artykułu są teoretyczne rozważania nad oceną zasobów ludzkich na podstawie szacunków jego wartości rynkowej. Do oszacowania wartości rynkowej zasobu ludzkiego autor proponuje zastosowanie kombinacji dwóch metod: analizy rynku wynagrodzeń oraz wartościowania pracy.
The implementation of direct method of evaluating company's human resource, in spite of various theoretical approaches, still faces substantial barriers. Therefore the Author suggests establishing the worth of human resource based on its estimated market value, which can be treated as an element of company's assets. The difference between this value and company's cost of work would become a part of the income statement, shown either as a component of income (positive value), or as extraordinary loss (negative value). Estimating of market value requires usage of two different, but interrelated, research tools, namely the analysis of the remuneration market and job evaluation. The combination of these methods is very rarely practised. But it's the only solution that enables to draw objective conclusions out of remuneration market analysis. The most correct solution is using the same analytical method of job evaluation throughout all firms participating in remuneration research. This would allow comparing different jobs between companies and countries. (original abstract)
Rocznik
Strony
55--61
Opis fizyczny
Twórcy
autor
Bibliografia
- Czajka Z., Jacukowicz Z., Juchnowicz M.: Wartościowanie pracy a zarządzanie płacami. Warszawa: Difin 1998.
- Henderson R.I.: Compensation Management Rewarding Performance. Reston Virginia: Reston Publishing Company Inc., A Prentice-Hall Company 1985.
- Milkovich G.T., Newman J.M.: Compensation. Boston: Irwin 1990.
- Paynnter R.A.: How to Instal and Administer Wage and Salary Program. Willow Grove (Pensylvania, USA): Administrative Management Society 1983.
- Rock M.L., Berger L.A.: Compensation Handbook a State of the Art. Guide to Compensation Strategy and Design. McGraw-Hill, Inc. 1991.
- Stone T.H., Meltz N.M.: Human Resource Management in Canada. Holt, Rinehart and Winston of Canada, Limited 1993.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000010061