PHAT TRIEN CAC l / 6 c TINH VE HIEU QUA DAU TlJ CHO CAC HOAT DONG QUAN TRI
NHAN SlT TRONG DOANH NGHIEP
• TRUdNG VAN LUY - NGUYEN TH! TRA MY - DANG DLTC TIEP - BUI TH! THU THUY
TOM TAT:
Ngu6n nhan life la tai san gia tri nha't cua bat cij doanh nghiep, to chijc nao {!). Tuy nhidn, hien nay, nhieu nha dieu hanh cap cao hay cac chuyen gia nhan sd van chifa danh gia difOc to^n didn ve nhU'ng ke'hoach dau tu:h§n quan d6'n qua trinh cai thien nang suat va ra quyet dinh tronghoat dgng nhan sif. Bai viet nham phan tich thtfc trang tren va d^ xua't mot phifdng an toan dien bdn cho doanh nghi&p.
Tuf khoa: Do lifdng hieu qua dau tif, hi6u qua d^u tif cho boat dgng HR, ROI cua hoat d6ng HR.
1. Dat va'n d^
Chung ta dang so'ng trong nen kinh te'hien dai difdc dac trifng hda bdi sif doi mdi, to'c dp phat trien chdng mat, vong ddi san pham ngan hOn, cha't lifdng san pham cung nhif sif hai long cua khach hang cung thay doi. Nen kinh t6' nang dgng toan cau dang dan khang dinh tam quan trong cua cac tai san v6 hinb nhif nhan dang thifdng hi6u, tri thifc, SLf doi mdi va dac biet hOn het chinh la nguon nhan life.
Nguon nhan Idc (HR - Human Resource) la trinh do lanh nghe, la kie'n tbiJc va nang li/c cua toan bg cuoc song con ngifdi bi^n co thu'c td'hoac dang ia tiem nang de phat trien kinh te' - xa hgi trong mot cong dong (2). No dddc coi la tai san v6 hinh mang tinh cha't chie'n lifdc cua cong ty. Day la dieu ma phan Idn cac doanh nghiep hien nay da cong nhan nhU'ng nhieu nha quan ly cap cao mdi
chi nhan thdc du'dc tam quan trong cua cong cu d6 ma chu'a do lu'dng difdc chinh xac nhflng thanh to anh hu'dng dd'n qua trinh phan tich hieu qua dau tif cho cac boat dgng HR va tijf dd du'a ra nhUng quy^t dinh phu hdp. Bai viet nay, tac gia ly giai thifc trang tren va d^ xua't mot phifdng an phan tich va do lifdng chi phi - Idi ich cho dif an dau tif lien quan de'n cac boat dong HR trong doanh nghiep.
2. Thtfc trang diu trf cho cac hoat ddng HR d cac doanh nghidp hien nay
Tren thdc te, cac phan tich ve chi phi - Idi ich thifdng bao ham hai thanh phan chinh: chi phi-Idi ich van hanh va chi phi - Idi ich chien lifdc. Vi6c phan tich chi phi - Idi ich van banh (giam chi phi) cho bie't lam thg' nao de cai thien cac boat d6ng da thifc hien. Thdng qua tinh toan, to chifc cd the dtfa ra nhieu quyel dinh nhu' cat giam chi phi luyen dung hay so sanh Idi ich cua viec thue ngoai vdi bo
I! nhiem noi bg,... Ngu'dc lai, phan tich chi phi - Idi ich chie'n lifdc (thi/c Men chie'n lifdc) di tif muc tieu
|] chie'n lifdc va difa tren cku hoi: Lam the nao de to'i ' da hda nguon nhan life chien lifdc?
Trong bo'i canh nguon nhan life ngay cang khan hie'm va ap ltfc canh tranh khid'n cac cong ty phai kiem soat chat che hdn cac chi phi dau vao. Vi6c phan tich van de tren trong boat dgng diu ttf HR thifdng bi dinh gia thap hoac danh gia khdng chinh xae bdi mot so' ly do sau day:
Thii nhd'l, thay vi coi boat dgng dau ttf cho HR mang lai Idi ich kinh te, htfu ich thi nhilu nha quan tri vln ttf duy theo lo'i mon ke' toan, cho rang cac boat dgng dau ttf HR la chi phi ke toan trong qua trinh phan tich chi phi - Idi ich.
Thd hai, cac chi phi dau ttf HR khong dtfdc the hien ro rang trong cae bao cao tai chinh va viec dau tif nay thtfdng dien ra tren toan cdng ty, nSm trong ngan sach boat dong cua cac phong ban quan
"^" ly trtfc tie'p. Bdi vi hau he't cac bao cao lai chinh thu'dng khong mo ta chinh xac phan bo chi phi cho ''^ cac hoat ddng dau ttf HR va da so' cac khoan chi
• phi nhif vay dtfdc phan bd tren loan td chde. Ke't qui \k ngin sich diu ttf cho phdng HR thtfdng bi danh gia thap va hau bet cac doanh nghiep khdng the xac dinh dtfdc mu'c dd diu ttf cho mdt s6' boat dong phd bie'n trong nhan stf.
Thii ba, d cac cong ty cd quy md Idn, cac chtfdng tnnh dao tao dtfdc thtfc hien d nhieu ca'p do phdng ban hoac cac ddn vi kinh doanh khac nhau Do vay, nha quan trt HR thu'dng khong the theo ddi mgi khoan dau ttf lien quan de'n dao tao.
Ngoai ra, cung ton tai nhiJng chtfdng trinh dao tao mang tinh chS't cam tay chi viec nen khdng dtfdc
;.j liet ke trong cac bao cao tai chinh. Do vay, ngan iv sach dao tao tai hau het cac cong ty thtfdng sai lech
so vdi cac chi phi dao tao thtfc te.
;. Thii tu, viec xac dinh Hieu suS't d^u ttf (ROI - H; Return of Investment) de danh gia hieu qua dau ttf j. cho hoat dpng HR khdng qua phtfc tap. Tuy nhien,
^ dieu nay doi hoi kien thtfc tai chinh, ke' toan, phan bd ngan sach cung nhtf stf nha't quan trong tiing I bifdc cua qua tnnh. Ke't qua la qua trinh phan tich ii, nay ti6u tdn khdng It thdi gian, chi phi cung nhtf ,' ngudn life de thifc hien.
3. Quy trinh do lifdng hi#u qua d^u ttf cho I hoat dpng HR cua doanh nghidp
Trifdc klii xac dinh ROI cua cac khoan dau ttf , cho chinh sach hay boat dgng HR, ta can xac dinh rd nhtfng hang muc cua boat dong HR nao nen
dtfdc phan tich va ly do lai sao. Vi du, can phai bie't ROI cua cac boat dgng dao tao cd Idn hdn lu'dng chi phi bd ra hay khdng? Hay nen linh toan chi phi tuyen dung hay xac dinh each hieu qua nha't de nang cao nang life cua nhan vien trong cdng ty?
Ttf dd lam can ctf danh gia tdng chi phi - Idi ich tiem nang gan li^n vdi khoan diu ttf va cud'i cilng la so sanh long Idi ich - chi phi, Quy trinh thtfe hien bao gom cac btfdc cd ban sau:
3.1. Xdc dinh chi phi vd loi ich tiem ndng Btfdc dau lien cua quy trinh la xae dinh dtf loan cac nhdm chi phi va Idi ich tiem nang(3).
Thanh edng d giai doan nay phu thugc vao kha nang phan doan va phan lich cua cae nha quan tri. Hg can tfdc tinh hdp ly va ga'n khoang tin cay cho moi v(6c tinh do. Trong trifdng hdp tfdc Itfdng ROI cho mdt de xua'l dao tao la 21% va sai so' 3%, dtf an do cd xac sua't thanh cdng kha cao.
Ngtfdc lai, ne'u ROI la 21% nhtfng sai so' len de'n 24% thi day la dtf an diy riii ro tiem an. Btfdc tie'p theo la thao luan va lay thdng tin phan hdi ve chi phi - Idl ich ttf cac dong nghidp va ehuyen gia, tif do tfdc tinh gil tri Ihtfc te'.
Xdc dinh cdc loai chi phi co dinh vd chi phi bien ddi
Chi phi c6' dmh la chi phi khong thay ddi theo quy mo san xuat hoac mtfc san Itfdng, bao gdm van phong, trang tbiS't hi, bao hiem va Itfdng nhan vien co' dinh cua mdt bp phan. Ngtfdc lai, chi phi bid'n ddi la khoan chi phi thay doi theo quy md san xua't hoac mtfc san Itfdng nhtf lao ddng, nguyen lieu hoac chi phi hanh chinh (4).
Cbi phi co' dmh mang y nghla kinh te khi chi phi phat sinh irifc tiep hoac phat sinh chi phi cd hgi d nhtfng bp phan Idiac. Vi du, cdng ty mud'n xac dinh ROI cua mot chtfdng tnnh dao tao cho cac nha dieu hanh cap trung. Cdng ty bien cd mdt trung tSm dao tao dap tfng 50% edng sua't. Chu'dng trinh dao tao cd the tang cdng sua't trung tam them 20%, dat 70% cdng suat. Bai toan dat ra la khi tinh toan ROI cua chtfdng trinh dao tao, edng ty co nen tinh gdp chi phi cho cac tai san co' dinh cua trung tam?
Trtfdng hdp ne'u mud'n phan bd ta't ca cac chi phi vao cac hang muc nhtf hoach toan kd' toan thdng thtfdng thi cau tra Idi se la ed. Ngtfdc lai, khi muo'n bie't gia tri cd phie'u cd tang len hay khong neu dau ttf cho chtfdng trinh dao tao thi cau tra Idi lai la khdng. Tuy nhien, nhifng gia dinh nay chi dung khi trung tam chtfa boat dgng bet cdng sua't. Neu trung tam dang boat ddng bet cdng sua't va can dau ttf
bd sung cho cac chtfdng trinh mdi thi tinh gdp ca chi phi cd' dinh la hdp ly Day chinh la diem khac biet rat quan trpng. Nhieu doanh nghiep thtfdng tinh gop chi phi ed' dinh khie'n tdng chi phi dtf an tang len va giam xac sua't thu ve mdt ROI dtfdng.
Do vay ma vide tinh gdp chi phi cd' dinh khdng phai liic nao ciing diing.
Xdc dinh chi phi chim
Chi phi chim la chi phi da xay ra va khdng the thay ddi dtfdc bdi ba't ky quye't dinh nao trong hien tai va ttfdng lai (5). Giai phap dd' tranh dtfdc khoan nay trong boat dgng HR chinh la danh gia dtf an dinhky. Thtfdng xuyen dtfa ra nhtfng danh gia ve viec nhtfng gia dinh dtfa ra ban dau con hdp ly hay khdng? Dtf an dd cd dem lai gia tri nhu' mong ddi khdng? Lieu dtf an cd thu ve nhtfng Idi ich nhtf ky vpng?
Hai didm can Itfu y quan trgng nha't cua dtf an tai ba't ky thdi diem nao dd la nd ltfc cung nhtf ngudn life dn thie't de hoan thanh dtf an va cae gia tn dtf an se tao ra. Dd quye't dinh ngtfng hay loai bd dtf an ed the rat phtfc tap, nhtfng ne'u khdng lam, ngudn ltfc dau ttf vao dtf an se bilang phi. Khi muc tieu va chid'n Itfdc thay ddi, chiing ta cIn than trong dtfa ra quye't dinh can thie't de cat giam thua Id va ehuyen sang cac dtf an tao ra nhilu gia tri hdn
3.2. Do Iudng tdc dpng tdi chinh cua hi$u sud't lao dgng
Ngoai cac loai chi phi de cap, cung can xac dinh nhtfng tac dgng tai chinh cua hieu sua't khi xae dinh ehi phi - Idi ich cung nhtf dtf toan. Vl bSn chat, mud'n xac dinh ROI ciia HR, can biet dtfdc tac dpng cua viec nhan vien cd hidu sua't Iam viec cao va tha'p
Tren thtfc te', hieu sua't lam viec ciia nhan vien hien nhien se khac nhau nhtfng lai khdng de dang xac dinh dtfdc mdt nbSn vidn cd bieu sua't cao cd the tao ra gia tri khac bidt la bao nhidu. Gia tri kinh te itfdng dd'i eiia mdt nhan vien nhdm hidu sua't 50% so vdi mdt nhan vien nhdm hieu sua't 84% la bao nhidu nhidu? Ndi each khac, ddng gdp kinh te' ttfdng dd'i ciia cae nhan vien trung binh so vdi nhffng nhan vien tren mtfe trung binh la bao nhieu''
Thii nhdt, can xac dinh ddng gdp kinh te'(gia tri gia tang tien Itfdng. cac chi phi lien quan) eua nhdm nbSn vidn hieu sua't trung binh (nhdm 50%) nh5m danh gia thtfc tien phan bd ngudn ltfc trong cdng ty. Ne'u Idi nhuan rong cao hdn chi phi ban
hang trung binh 50.000.000 VND, chiing ta cIn tim hieu nang ltfc cua nhan vidn ban hang bdi ho tao ra nhieu bdn ngudn Itfc tidu thu 50.000.000 VND. Ne'u chdnh lech Idi nhuan va chi phi cho mdi nhSn vidn g^n nhtf bSng khdng, dn tinhd6'n cac bidn phap khac nhtf tai ed ci'u, luSn chuydn nhan vien hoac eat giam nhSn stf. Cau hoi dat ra la mtfc ddng gdp trung binh cua nhan vien cho cdng ty la bao nhieu? Gi3 dinh mtfc Itfdng trung binh cua mot vi tri ttfdng tfng mtfc ddng gdp cho hieu sua't. Dd tao ra Idi nhuan, nhan vidn phai co ddng gdp tdi thieu bang tien Itfdng cQng nhtf bii dap nii ro cho cd ddng.
Tlid hai, can danh gia bien dpng anh htfdng hieu sua't len hieu qua tai chinh. Gia su", nhan vien cd hieu sua't td't nhS't (dat tif 84% trd len) chi co anh hifdng dd'n hieu sua't ciia cdng ty nhieu hcfn mdt nhan vien trung binh mdt ehut. Ndu vay, cac cdng ty se khdng dau ttf ngudn life dang ke de thu hut, tuyen dung va bdi dtfdng nhan vien, bdi hi6u sua't nhan vidn khdng tao nen gia tri dang ke cho edng ty.
Trong cdng ty cd 2 nhdm nhan vien chinh. Mot nhdm cd mtfc Itfdng trung binh va hieu sua't lam vide eao bdn nhilu so vdi hau he't nhan vien con lai. Vi du, trong mgt td chiJc ban hang, cac nhSn vien ban hang xua't sac nha't cd doanh so' cao gap 10 \in nhan vidn cdn lai. Tuy nhidn, nhdm nang sua't cao nay thtfdng ehi chid'm mdt Itfdng nhd, vao khoang 50 ngtfdi trong tong so' 5.000 nhan vien.
Ngtfdc lai, nhdm cdn lai cd tien Itfdng tha'p va hieu suS't lam vide tha'p. Cu the, cac nhan vien gidi nhSl trong nhdm ed tac dpng kinh te' de'n hidu sua't cdng ty khdng vtfdt qua 2 lan so vdi cac nhSn vien kem nha't ciia nhdm. Tuy nhien, nhdm nhan vien nay lai chid'm da sd' trong cong ty. Chinh nhtfng thay ddi cu the trong cac chtfdng trinh dao tao, quy tnnh quan tri hidu sua't ciing nhtf tang phiic Idi cd the nang cao hidu sua't ciia nhdm nhan vien trung binh da_t hieu sua't 50-70% (7). Cu the hdn nffa la neu mdi nhan vien tham gia vao cac chtfdng trinh dem lai kd't qua ROI tich ctfc thi can phan tich ehuydn sau de ltfa chgn ra phtfdng an mang lai ket quii ROI Idn nhat.
3.3. So sdnh tongchlphi vd Idi ich tiem nang Sau khi phan tich nhdm chi phi - Idi ich va difa ra tfdc tinh phu hdp, can so sanh chi phi vdi Idi ich de xac dinh dtf an HR mang iai Idi ich rdng dtfdng hay thua Id.
Trudng hop mot, ta't ca cdc Idi ich va chi phi dk
168 So 10-Thang 5/2019
tif HR chi phat sinh trong mdt khoang thdi gian (chan ban nhtf mdt nam), cdng thtfc tinh ROI se difde tinh theo 2 each sau:
ROI (Theo ty li phdn trdm) Gid tri loi ich Chi phi chuong trinh ROI (Theo gid tri dOn vi tien te)
=• Loi nhuan - Chi phi chUOng trinh La'y vi du, vide thue ngoai qu^n tn Idi nhuan cua cdng ty cd thd tiet kidm 120.000.000 VND trong khi phat smh 80.000 000 VND le phi ttf vS'n va 10.000.000 VND chi phi chuyen tid'p, ROI cua giai phap nay nhtf sau:
ROI (Theo ty li phdn trdm)
120 000.000 - (80.000.000 + 10.000.000) 80 000.000-\- 10.000 000
= 33%
ROI (Theo gid tri don vi tiin ti)
= 120.000.000 - (80.000.000 -i- 10 000 000)
= 30.000.000 VND
Btfdc tid'p theo la tie'n hanh tinh toan de xae dmh thdi gian hoan vd'n (sd'thdng hoac nam hoan vdn) Gia dinh ehi phi hien tai = 120.000.000/12 thang = 10.000.000 VND/thang. Chi phi ehuydn sang cac nha cung cd'p thue ngoai la 10.000.000 VND. Nhd vay, nha cung ca'p se tie't kiem chi phi moi thang cho edng ty.
Chi phi tii't kiem moi thdng
^ 120 000.000 - 80.000.000 , 10
Thdi gian hodn von trong ddu tU ndy 10.000.000 , , , . -3.333.333 = ' ^ ' " ' ^ ^
Bifdc cuo'i ciing la tinh diem hda vdn (BEP - Breakeven Point), gia dinh d day la sd Itfdng nhan vien phai tham gia chtfdng trinh dao tao. Vi du, mgt cdng ty tur va'n ehuydn ve hpi thao cho bie't khoa hoc mdt ngay c^n ehi phi trung binh 20,000.000 VND vao quang cdo, nhSn vidn bd b-d, diln gia, thue dia diem va trang thid't bi, Tifng chi phi trong sd' nay deu la nhtfng chi phi cd' dmh, khdng thay ddi dii so' Itfdng ngtfdi tham gia la 1 hay 100 ngtfdi. M6i ngtfdi tham gia phai tfa Id phi dang ky tham gia la 395.000 VND mdi ngdy va le phi nay difdc kha'u btf eho ta't ca cac chi phi bid'n ddi (thifc pham, thtfdng cho didn gia va nhan vidn) la lOO.OOO VND cho mdi ngtfdi tham gia. Nhtf y%y, didm hda vd'n:
-- 3.333.333 VND
BEF = 20.000.000
396.000-100.000 = 68 nhdn vien
Cac nha quan tn trong cong ty dtfa trdn sd' Udu nay cung kinh nghiem de danh gia ve tinh kha thi ciia ttfng chtfdng trinh mdi. Cau hoi dat ra d l xae dinh hieu qua dau ttf liic nay chinh la lidu chtfdng trinh cd the thu but dtfdc td'i thieu 68 ngtfdi tham gia khong? Ne'u cau tra Idi la khdng thi cac chtfdng tnnh khdng kha tbi va se bi hiiy bd,
Trudng hop hai, tdng cbi phi v^ Idi ich sau khi thtfc bidn cac chtfdng trinh keo dai hdn mdt nam.
Day la trtfdng hdp pho bie'n hdn ca khi dau ttf vao HR. VI du, chtfdng trinh quan tri cho toan bd can bd dieu hanh ca'p cao cd the td'n bang chuc ty ddng de thtfc hidn trong nam d^u tidn. Tuy nhien, cac edng ty ed thd chtfa cam nhan dtfdc anh htfdng tich ctfc ciia chtfdng trinh nay sau 18 thang trien khai. Dieu dd se dan dd'n vide tinh toan ROI tra ve gia tri am, bam y rang chi phi phai bd ra ra't dang kd nhtfng khdng thu lai dtfdc Idi ich trong nam dau tien,
Trong tinh hud'ng nay, ed the dnh toan chi phi - Idi ich mdt each hdp Iy bang viec kd't hdp nhidu khoang thdi gian cung nhtf cae gia tn ddng tien.
Ddng tidn ngay hdm nay cd the cd gia tri hdn so vdi trong ttfdng lai vi ca cbi phi cd bdi vk stf khdng chac chan (cac Idi nhuan ifdc tinh ciia dtf an tfong ttfdng lai cang xa thi kha nang chac chan cang giam). Viec phan tich Gia tri rdng hidn tai (NPV - Net Present Value) se phan anh gia tri cua chi phi va Idi nhuan qua nhieu thdi ky cung nhtf khoan bil dap cho stf khdng chac chan, chi phi cd hdi va chi phi ngudn vd'n eua cdng ty. Ttf dd, danh gia gia tri tidm nang cua chtfdng trinh HR. Khi phan tich NPV, can xac dinh lai chi phi va Idi nhuan ciia chtfdng trinh theo gia tri hien tai ciia ddn vi tidn td.
Ttf dd, gia tri hien tai rdng cua chtfdng trinh se dtfdc xac dinh theo cdng thffc
NPV = Gid tri hien tai cua loi nhuan - Gid tri hien tgi cua chi phi La'y VI du, cdng ty dang xem xet va phat trien mdt dtf an tich hdp gitfa quan ly hieu sua't va khuydn khich Itfdng thtfdng. Tong chi phi cho chtfdng trinh nay la 2.500.000.000 VND. Ldi nhuan ffde tinh la 2.700.000.000 VND mdi nam trong 5 nam tdi. Tuy nhien, vi cac chtfdng trinh Hen quan dd'n vide khuyen khich tra Itfdng, tien Itfdng sd tang tdng cdng 1.300.000.000 mdi nam tfong 5 nam do.
Gia sff chi phi vd'n can bien la 14% thi edng ty cd nen thffe hien chtfdng trinh mdi nay hay khdng?
Vide phan tich gia tri rdng hien tai (NPV) cho tinh hudng nay se nhtf Bang phan tich sau:
Bang Phan tich gia trj rong hien tqi
Nam
1 1-5 1-5
Dien giai
Chi phi chuong trinh Tang ii/dng Tang dong tien hang nam til van hanh
Chi phi (Tn#uVND)
-2 500 -1.300 + 2 700
XYeutcp
1 3.433 3,433 Gia tri rong hi$n tai (NPV)
Gia tn hi$n tsii (Tli^u VND)
-2.600 -4.463 +9.269 2.306
Ket qua cud'i ciing Gia tri rdng hien tai = 2.306 (bidu VND)> 0. Ke't luan la chung ta cd thd thtfc hien dtf an nay.
4. Ke't luan
Ngudn nhan Itfc vd'n dtfdc xem la tai san vd Cling quan trgng ciia mdt td chtfc, nhtfng cung se trd thanh mdt ganh nang ne'u tai san a'y khdng
dtfdc quan tri hidu qua. Vi vSy, eac nha qudn ly cap cao va eac nha quan tri nhan stf e^n phai difdc hua'n luyen dd hieu ro vai trd cua minh trong cong tac do dat bieu qua dau ttf cho cac ehinh sach va hoat ddng HR ciia doanh nghiep. Ttf dd, gdp phan gia tang kha nang sff dung bieu qua thff tai san quj gia dd •
TAI LIEU THAM KHAO:
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3. Cascia, Wayne F. Costing Human Resources- The Financial Impact of Behavior in Organizations Pws Pub Co, 2000.
4. Kenton, Will Inve.slopedia. [Online] Dotdash, 2018.
5. Kenton. Will Inveslopedia. [Online] Dotdash. 2018.
6. The Validity and Utility of Selection Methods in Personnel Psychology. F.L. Schmidt, J.E. Hunter vd TV/.
Muldrow. 64,Joumal of Applied Psychology, 1979,pp 609-626. 609-626.
7 Mark Huselid, Brian Becker vd Dave Ulrich. The HR Scorecard: Linking People, Strategy, and Performance.
Harvard Business School Press, 2001.115-118.
Ngay nhan bai: 17/4/2019
Ngay phan bien danh gia va su'a chifa: 27/4/2019 Ngay cha'p nhan dang bai: 7/5/2019
Thong tin tdc gid:
1. TRl/ONG VAN LUY 2. N G U Y £ N THI TRA MY 3. DANG 0 0 C TIEP
Cong ty Gang - To'ng Cdng ty Dong BSc 4. BUI THI THU THIIY
Trufcfng Dai hoc Mo - Dia cha't
170 So 10-Thang 5/2019
MEASURING THE EFFECTIVENESS OF INVESTMEIVT IN HUMAN RESOURCES ACTIVITIES
EM THE ENTERPRISES
• TRUONG VAN LUY
• NGUYEN THI TRA MY
• DANG DUC TIEP Dong Bac Coal Corp - Port Company;
• BUI THI THU THUY University of IVllning and Geology
ABSTRACT:
Human Resource is ttie most valuable asset of any organization. However, some senior managers or tinman resource professionals still cannot comprehensively evaluate investment projects for improving the productivity and decision-maidng ability of their staff. This article is to rationalize the current situation and propose a comprehensive solution to help enteiprises tackle this problem.
Keywords: Measure the effectiveness of investment, the effectiveness of investment in human resources activities, the return on investment in human resources activities.
