The Development and Implementation of a Replacement Cost Model for Measuring Human Capital: A Field Study
Eric G. Flamholtz
(Center for Human Resource Management, Institute of Industrial Relations, UCLA)
George Geis
(Center for Human Resource Management, Institute of Industrial Relations, UCLA)
316
Abstract
This article builds on and extends previous research in the area of Human Resource Accounting (HRA). Its purpose is to present a study involving the development and application of a model for measuring the replacement cost of people. Specifically, the study involved the development and application of a human resource replacement cost model for Industrial Engineers in the US Navy.
Citation
Flamholtz, E.G. and Geis, G. (1984), "The Development and Implementation of a Replacement Cost Model for Measuring Human Capital: A Field Study", Personnel Review, Vol. 13 No. 2, pp. 25-35. https://doi.org/10.1108/eb055497
Publisher
:MCB UP Ltd
Copyright © 1984, MCB UP Limited