Wang, Y. W. (2013). Financial Economics on Competitive Power: An Analysis on Enterprises’ Value, Capital and Competitive Power. China Renmin University Press.

has been cited by the following article:

• TITLE: A New Method of Measuring Human Resource Output Value: An Analysis Based on New Understanding of Value Chain

  AUTHORS: Yuewu Wang, Sichao Wang, Lily Wang

  KEYWORDS: Human Resource Output Value (HROV), Value Chain (VC), Responsibility Centers (RCs), Accounting Measurement, Human Resource Accounting (HRA)

  JOURNAL NAME: Journal of Human Resource and Sustainability Studies, Vol.9 No.4, November 18, 2021

  ABSTRACT: To measure enterprise’s Human Resource Output Value (HROV), lots of concerned information and knowledge are needed, being faced with the conflicts derived from the mismatching of informational structures in enterprise. In enterprise’s Value Chain (VC), the output value of its step-by-step production could be explicated through the pricing in internal modulated marketing transactions between Responsibility Centers (RCs), endowed with corresponding rights, responsibility, and benefits to manage their resources including Human Resource (HR). Based on the decentralized and market-oriented organizational structure along with its VC, the degree of difficulty of measuring enterprise’s HROV could be reduced greatly by being decomposed at the level of RCs.