以資源基礎模式為架構建立人力會計模型 ─以連鎖藥妝店個案為例

A Study on the Human capital accounting model Building up Based on Resource-Based Mode ─ Make up the case of chain Drugstore as the example

宋泰宜(Tai-Yi Sung)

指導教授 ： 顧志遠

中原大學/商學院/企業管理研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400531

摘要

摘 要

會計學經過近百年的發展演進，企業財務評價與資訊揭露，仍然以現金、廠房、設備、存貨、應收帳款等有形資產評價為重點。忽視無形資產中的制度、文化與人力資源價值。事實上，人力資源如同有形資產一樣，能為企業創造利潤，甚至驅動企業創新與成長的價值活動，效能遠高於有形資產。人力資源價值活動包括員工遵守生產紀律、積極學習生產技能、落實品質管理的知識、主動維繫顧客關係等行為。

但是，由於受到傳統會計評價原則的影響，使人力成本的投入僅被視為當期費用，對於員工本身是否具備企業營運所需的核心能力、流程運作特質，以及是否儲備了所屬企業的制度文化等內隱價值，並未深刻的探討與研究。使得人力資源無法像有形資產一樣，透過資本化原則揭露資產的價值，違背了提供會計資訊的基本目的。為使財務報表資訊揭露能涵蓋人力資源價值，須針對人力資源在企業核心價值流程的運作效率進行評價，改善今日的企業評價僅著重在有形資產價值與財務運作風險揭露的積弊。

本研究整合「資源基礎模式之核心業務流程分析」、「人力資源職能價值評估」與「人力資源成本會計」三大理論，採用資源基礎模式解析企業核心流程，將企業聘用員工所需的基本技能予以結構化；另一方面，運用工商心理學演化而來的「職能模式」，透過人格特質反應在行為上的人力資源價值評估方法，解析員工的勝任程度；再透過人力資源成本會計理論，將勝任程度轉化為資產科目，定義出「人力資源會計量化模型」，確實改善現行會計準則對人力資源評價失真的現況。

「資源基礎模式為架構的人力會計模型」，將企業在營運流程所需的員工能力，整合制度、文化與價值觀的行為表現，建立為勝任度評價模型。依據職能行為評鑑的結果，將員工的薪資費用合理的轉換為資產科目，使企業使用人力資源的效率，完整的呈現在財務報表當中，以真實反應員工投入生產活動的價值，描繪出人力資本會計模型。

關鍵字

價值鏈分析 ； 人力資源會計 ； 資源基礎模式 ； 職能理論

並列摘要

Abstract
After development for approximately one hundred years, Accounting still only focuses on evaluating tangible assets, e.g. cash flow, factory buildings, equipment, inventory, AR, etc., instead of intangible ones e.g. organizational systems, culture, and human resources.
As a matter of fact, human resources are capable of generating profits as well as tangible assets. Further, the effectiveness is far better when organizational innovation and growth is concerned. Human resources facilitate employees to be engaged in merit activities such as carrying out disciplines, learning required skills, practicing quality control knowledge, maintaining good customer relations and so on.
However, due to traditional accounting evaluation principles, investments in human resources are often regard as periodic costs. Whether employees retain internal value such as core competency, job-required characteristics, and organizational culture is not profoundly probed and studied. Consequently human resources are not be estimated by capitalized principles and this violates fundamental purpose of providing accounting information. In order to assure that financial statements reveal the worth of human resources, it is essential to evaluate the effect that they bring to organizational core value. This may also check abuses in current organization evaluation model that merely emphasizes tangible assets and financial risks.
This essay integrates theories of “Resource-Based Mode Core Workflow Analysis”, “HR Competency Evaluation”, and “HR Cost Accounting”. Firstly, it analyzes organizational core workflow with Resource-Based Mode in order to structure job-required basic skills. Secondly, Competency Model evolved from Industrial & Organizational Psychology is applied to examine employee competence extent. It is a methodology that appraises employee behavior affected by personal characteristics. Finally, HR Cost Accounting converts the competence extent into an accounting title. Thereupon it defines “Human resources Accounting Quantification Mode” to improve the biased status of current accounting evaluation of human resources.
In conclusion, “Human Resources Accounting Model based on Resource-Based Mode” establishes a competence extent appraisal system. It focuses on job-required competency, integrated system, and behavior affected by culture and value. According to the appraisal results, costs of employee salary are presented in financial statements as asset items to project the efficiency of making use of HR. As a result, personnel costs of organization core workflow are capitalized, value of labor force is confirmed, and Human capital accounting model is established.

並列關鍵字

Value Chain Analysis ； Human Resource Accounting ； Resource-Based Theory ； Competency Theory

參考文獻

13. 莊奕琦‧李鈞元，「如何衡量人力資本：理論與台灣實證」，經濟論文叢刊，第31卷第一期p51-85，2003。

10. Lyie M. Spencer, Jr.& Signe M. Spencer, Competence at work – Model for Superior Performance, Chapter p11~125，1993

2. Brogden, H. E. & Taylor. E. K. The dollar criterion-applying the cost accounting concept to criterion construction. Personnel Psychology, 3, p.133-154. 1950

3. Cascio, W. Costing human resources: The financial impact of behavior in organizations (2nd ed.). Boston: Kent. 1987

4. Craswell, A. Surrogates in accounting. Abacus, 14, p.81-93. 1978