Measuring Human Resource Costs: Concept and Methods

1999 ◽  
pp. 55-78
Author(s):  
Eric G. Flamholtz
Keyword(s):  
Human Resource ◽  
Resource Costs

scholarly journals HUMAN RESOURCE COSTS AND FINANCIAL PERFORMANCE OF QUOTED COMPANIES IN NIGERIA

2021 ◽  
pp. 1-19
Author(s):  
CO Onyekwelu ◽  
FN Akani
Keyword(s):  
Staff Development ◽  
Financial Performance ◽  
Human Resource ◽  
Stock Exchange ◽  
Least Square ◽  
Causality Test ◽  
Financial Reports ◽  
Integration Test ◽  
Resource Cost ◽  
Resource Costs

Accounting from the very beginning is confined to record only those business transactions which can be expressed in monetary terms. This study seeks to empirically investigate the relationship between human resource costs and financial performance of quoted companies in Nigeria. Panel data on different types of human resource costs and financial performance spanning from 2016-2017 were collected from financial reports and accounts of quoted companies on Nigeria stock exchange and federal Inland Revenue Service. Ordinary Least Square Multiple Regression, Auto Regressive Lag. Augmented Dickey-Fuller, Co-integration test, Granger Causality Test, Error Correction Model was used in analyzing the data with the aid of E-view version 12. The empirical results indicate that human resource cost significantly relate to financial performance, explaining about 80.1% of the total variation in revenue, human resource accounting were found to significantly relate to financial performance. The study conclude that human resource cost relate positively and significantly to financial performance and recommends that Management should not recruit more staff and should consider retaining only efficient staff, this implies that insurance firms should downsize their number of staff and focus on training and re-training of the most efficient members of staff. Management should make retirement benefits attractive so as to attract best brains to their respective firms, and there should be a well-coordinated program for staff development if the firm’s profitability and performance are desired to increase positively.

Human resource costs and patient time affected by the delivery of chemotherapy and neutropenia management

2004 ◽  
Vol 22 (14_suppl) ◽  
pp. 6060-6060
Author(s):  
B. V. Fortner ◽  
T. A. Okon ◽  
L. Zhu ◽  
K. Tauer ◽  
K. Moore ◽  
...  
Keyword(s):  
Human Resource ◽  
Resource Costs

scholarly journals Fuzzy Set Qualitative Comparative Analysis on the Adoption of Environmental Practices: Exploring Technological- and Human-Resource-Based Contributions

Mathematics ◽  
2021 ◽  
Vol 9 (13) ◽  
pp. 1553
Author(s):  
Lucía Muñoz-Pascual ◽  
Carla Curado ◽  
Jesús Galende
Keyword(s):  
Information Technology ◽  
Organizational Learning ◽  
Human Resource ◽  
Firm Size ◽  
Educational Level ◽  
Technology Support ◽  
Learning Capability ◽  
Environmental Practices ◽  
Resource Costs ◽  
Information Technology Support

Our main objective was to analyze which paths can lead to the adoption of environmental practices (PRAC) in firms, for which we developed three original alternative research models. Model 1 involves five sources for the adoption of environmental practices: human resource costs, organizational learning capability, firm size, manager educational level and manager experience. Model 2 adopts five sources for PRAC: human resource costs, information technology support, firm size, manager educational level and manager experience. Finally, Model 3 adopts six sources for PRAC: human resource costs, organizational learning capability, information technology support, firm size, manager educational level and manager experience. Therefore, Model 1 uses the organizational learning capability for PRAC, Model 2 uses the information technology support for PRAC and Model 3 uses both organizational learning capability and information technology support for PRAC. We used a fuzzy set qualitative comparative analysis on 349 small- and medium-sized Portuguese firms in twelve industrial sectors. The results show that organizational learning capability (OLC) and information technology support (ITS) are important sources for the development of PRAC. In this line, the three research models show that there are different pathways that lead to PRAC. These research models also show pathways that lead to the absence of PRAC. Therefore, the qualitative findings show the relevancy of OLC and ITS to PRAC. In addition, our findings indicate that, by focusing on variables such as OLC, a firm can find more paths that lead to PRAC. Additionally, with the combination of OLC and ITS, it must be taken into account that only developing ITS without OLC is riskier when obtaining PRAC.

scholarly journals Human Resource Costs of Implementing a Tiered Team Care Model for Chronically Ill Patients According to Lean Management Principles

2016 ◽  
Vol 3 (3) ◽  
pp. 186
Author(s):  
Laura Panattoni ◽  
Ellis C Dillon ◽  
Lily Hurlimann ◽  
Meg Durbin ◽  
Ming Tai-Seale
Keyword(s):  
Human Resource ◽  
Chronically Ill ◽  
Lean Management ◽  
Care Model ◽  
Team Care ◽  
Resource Costs ◽  
Chronically Ill Patients

Human resource costs and patient time affected by the delivery of chemotherapy and neutropenia management

2004 ◽  
Vol 22 (14_suppl) ◽  
pp. 6060-6060 ◽  
Author(s):  
B. V. Fortner ◽  
T. A. Okon ◽  
L. Zhu ◽  
K. Tauer ◽  
K. Moore ◽  
...  
Keyword(s):  
Human Resource ◽  
Resource Costs
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