The Development and Implementation of a Replacement Cost Model for Measuring Human Capital: A Field Study
- 1 February 1984
- journal article
- Published by Emerald Publishing in Personnel Review
- Vol. 13 (2) , 25-35
- https://doi.org/10.1108/eb055497
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.Keywords
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