tailieunhanh - Berliner Balanced Scorecard: The Employee Perspective

Today, within the era of globalisation, the recognition and evaluation of intangible assets according to IAS/IFRS or rather of human capital is on the agenda, at least since January 1st, 2005. Nevertheless, human resource accounting is a rather young research area, which still has to prove itself. In practice this is considered as a challenge. Business teams in companies are beginning to face this finance - and capital market-oriented as well as personnel management task. | Berliner Balanced Scorecard Employee Perspective Dr. Prof. Willhelm Schmeisser Lydia Clausen Martina Lukowsky Download free books at Berliner Balanced Scorecard The Employee Perspective Contents Contents 1. Introduction 3 2. Determination of the Employee Profit Contribution 6 Interpretation of the Employee Profit Contribution 6 Projection to the Employee Cash Flow 8 Capital Budgeting-related Summary to the Potential Value of Employees respectively Human Resource Capital 9 Possible application and interpretation of the results 11 3. Hierarchy of indices of the potential perspective employees 12 4. Summary Berliner Balanced scorecard Approach 15 List of Sources 16 Please click the advert The next step for top-performing graduates Masters in Management Designed for high-achieving graduates across all disciplines London Business School s Masters in Management provides specific and tangible foundations for a successful career in business. London Business School This 12-month full-time programme is a business qualification with impact. In 2010 our MiM employment rate was 95 within 3 months of graduation the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school you also gain access to the School s network of more than 34 000 global alumni - a community that offers support and opportunities throughout your career. For more information visit mm email mim@ or give us a call on 44 0 20 7000 7573. Figures taken from London Business School s Masters in Management 2010 employment report Download free ebooks at 2 Berliner Balanced Scorecard The Employee Perspective Introduction The Berliner Balanced Scorecard approach demonstrates that the perspectives of the Balanced Scorecard are linkable and that each of them can be calculated. At the same time the approach faces the challenge to quantify human resource .