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首页> 美国政府科技报告 >An Application of Human Resource Accounting to the Analysis of Commissioning Program Effectiveness in the U.S. Army
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An Application of Human Resource Accounting to the Analysis of Commissioning Program Effectiveness in the U.S. Army

机译：人力资源会计在美军调试计划效能分析中的应用

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The purpose of this study was to demonstrate the relative effectiveness of the three major Regular Army (RA) commissioning training sources based on the performance of the graduates of each source. The historical development of human resource accounting (HRA) was traced from its origins in the Labor Theory of Value and Human Capital Theory. The present state of HRA measurement research was examined. Criteria for selection of a human resource investment model were discussed. A human resource valuation model (HRVM) was adapted from prior research and applied to the measurement criteria of the study. A set of models were developed to measure the Army's human resource investments in the RA Maneuver Combat Arms officers commissioned from the USMA, ROTC, and OCS in calendar years 1952 and 1954. The Army's monetary investments in graduates of each source were calculated based on historical retention and promotion data. The results of the study were mixed; however, given specific assumptions, the ROTC offered the highest relative return for the cohorts considered. (Author)

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