期刊論文
| 學年 | 90 |
|---|---|
| 學期 | 2 |
| 出版（發表）日期 | 2002-07-01 |
| 作品名稱 | A Discussion of Human Capital Expenditure Classification: Toward the Competitive Advantages of a Taiwan Company |
| 作品名稱（其他語言） | |
| 著者 | Chen, Hai-ming; Lin, Ku-jun |
| 單位 | 淡江大學經營決策學系 |
| 出版者 | India : University of Allahabad |
| 著錄名稱、卷期、頁數 | Indian Journal of Economics 83(328), pp.101-122 |
| 摘要 | Traditional financial do not provide proper disclosure and relevant data for modern businesses which derive their competitive advantages and profitability mainly from human capital. This paper provides an alternative way to measure and disclosure human capital items. We define and classify company's human capital in line with a theoretical framework we provided, sort out company's human capital investments according to cost development stages in human resources, and finally isolates human capital from expenses and suggests the disclosure way in the financial statements. In addition, an electronics company of Taiwan is studied to explain how to identity the human capital. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0019-5170 |
| 期刊性質 | |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | |
| 公開徵稿 | |
| 出版型式 | |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20075 ) |