International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: Study on Human Resource Cost Model Based on Activity
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 947-950)
Author(s): Ke-Yu WANG, College of Accounting, Shandong Institute of Business and Technology, Yantai, P.R.China
Abstract: Abstract: As market competition pricks up, utilizing human resource in effect has been an important matter of scaling corporation’s outstanding achievement. This paper thoroughly analyzes the relation between human resource and corporation activity on the basis of resource flowing chart, analyzes principal-agent model on the basis of residual throughput, and probes into the ABC/M’s application in human resource cost management. The conclusion provides an exoterica foundation for efficient allocation of human resource.
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