摘要
效益是饭店永远的追求。当前人力资本投资已成为饭店提高经济效益的关键所成。成本收益分析为我们判断人力资本政策合适与否,提高人力资本投资收益率提供了现实的思路,将这一经济分析法引入饭店人力资本投资分析中来是切实可行的。这里以人力资本投资理论作为基础,尝试引入成本收益分析方法,使其成为界定、衡量最终提高人力资本投资收益率的有力工具。
Benefit is the eternal pursuit of hotel management. At present, human capital investment has become the dey point of inproving the economic efficieney of fotel. Cost-benefit Analysis offers the realistic thinding for us in judging whether the policy of human capital is suitable or not and how to improve the human capital investment yielding. To introduce the economic analytic approach into the analysis of the hotel human capital investment is supposed to be feasible. We try to regard the theory of human capital investment as the foudation and introduce the cost-benefit method into the analysis, and make it become an effective tool to define, measure and improve the human capital investment yielding.
出处
《北京市财贸管理干部学院学报》
2005年第1期55-57,44,共4页
Journal of Beijing Institute of Finance and Commerce Management
