一家公司只与员工一样好。Most employers have heard this quote, or some variation of it, which is one reason the scramble to find talent is so important. And when you do hire employees, you want to make sure your business benefits from them.
您不想在员工的工资上花费数千美元，除非他们对您的工资产生积极影响bottom line in business。人力资本指标向您展示员工通过量化绩效为您的公司增加的价值。
What is human capital?
As a business owner, you constantly invest in your company. You hope that your investments will lead to more revenue and faster processes. To find out if your investments are worth your trouble, you measure how much money your new assets bring your business.
Human capital is the value an employee’s skills, knowledge, and experience add to your business.You invest in your company every time you hire a new employee.
Hiring and training costs can be offset by the value an employee returns to your business. Investing in an employee is not the same as buying a piece of equipment, but you should still be able to measure the value they add to your company. Being able to quantify how employee performance and hiring costs affect your bottom line is an important part of managing your books.
You need to see how much value the employee adds to your business by measuring human capital. It’s also important to see how much you invest in each employee.
使用衡量人力资本价值的指标来回答诸如“我的员工带来的钱超过我付给他们的钱？”而且，“我投资了多少培训每个员工？”
3 helpful human capital metrics
Deciding to create a human capital valuation model can be very beneficial to your business. Learning how to measure human capital can help you make hiring, training, and promotion decisions.
Here are three important metrics related to human capital you should be tracking.
人力资本ROI
人力资本ROI是企业主用来将员工价值与费用进行比较的人力资本的主要衡量。
人力资本ROI(return on investment) is a ratio that shows you how much your business earns compared to employment costs. You can use this to see how much is returned for every dollar invested.
Employment costs can include things like salaries, health insurance premiums, retirement plan contributions, and education assistance.
Here is the formula for theROI人力资本：
例如，您想在十月找到人力资本ROI：
- 您的业务带来了80,000美元的收入。
- 你的营业费用是3美元0,000.
- 您向员工支付了总计20,000美元的工资，您的福利费用为9,000美元，总计29,000美元的薪酬费用。
（$ 80,000 - $ 30,000 - $ 29,000） / $ 29,000 = .72
Your human capital ROI was .72, or 72%. This means you had a return of $0.72 for every $1.00 invested.
培训投资价值
If you want to see how much money you spent on each employee for training, use the training investment value. This will show how much money you invested into human capital.
The formula for training investment value is:
您将需要知道您在培训上花费了多少，以及有多少员工参加了培训。
Let’s say you hired four new employees and spent a total of $10,000 on training. Your training investment value would be:
$ 10,000 / 4 = $ 2,500
You invested $2,500 into training each new hire.
Turnover rates
作为雇主，您知道招聘和培训费用可以加起来。将钱倒入员工后，您不希望他们离开。知道如何计算营业率可以向您显示在特定时间段内劳动力叶的百分比。
这是营业额或自愿分离的公式：
For example, you want to find your turnover rate from January to July. You had four employees leave, and your average number of employees was 25.
(4 / 25) X 100 = 16%
Your turnover rate was 16%. That means that 16% of your workforce left during this time period. You would need to spend money replacing the employees who left your business.
Accounting for human capital
Don’t forget about the value human capital adds to your business. By using human capital measurement metrics, you will have a greater understanding of how your employees impact youraccounting books for small business。
Employees are listed as an expense in your books. But with a human capital asset management system, you view your employees as assets.
When you lose an employee, you don’t just lose an expense. You also lose a valuable asset to your company. Invest in employees with successful training,教育援助, and easy-to-use technology.
Make sure your accounting books are up to date. Patriot’s onlinevwin158 lets you track expenses and income. Get your free, 30-day trial now!
This is not intended as legal advice; for more information, please点击这里。