Affiliations: [a] School of Management, Heilongjiang University of Science and Technology, Harbin, Heilongjiang, China | [b] School of Economics, Heilongjiang University of Finance and Economics, Harbin, Heilongjiang, China | [c] Faculty of Business Management, Universiti Teknologi MARA, Shah Alam, Malaysia
Correspondence:
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Corresponding author: Xiumei Huang, School of Economics, Heilongjiang University of Finance and Economics, Harbin, Heilongjiang 150025, China. E-mail: xiumeihuang11@163.com.
Abstract: The measurement process of corporate human capital value ignores the in-depth analysis of the influencing factors of value measurement, which leads to the inaccuracy of the measurement result of corporate human capital value. Therefore, taking an enterprise in Heilongjiang Province as the research object, a measurement model of enterprise human capital value based on binary tree is designed. Establish the corporate human capital value measurement index system, and initially fix the human capital value. Calculate the floating value of human capital under the complete information, and determine the influencing factors of human capital value measurement. The human capital value of enterprise under incomplete information is calculated to complete the construction of the measurement model of human capital value of enterprise based on binary tree. Taking the actual human resource performance score of an enterprise from 2019 to 2022 as an example, the experiment proved that the design model and the traditional measurement model evaluated the enterprise human resource performance, and proved that the measurement model based on binary tree was more accurate than the traditional model, and the final measurement accuracy of the design model reached 93.5%. Compared with the traditional measurement model ahead of 18.5%–10.3%, compared with the current advanced measurement model ahead of 5.2%–5.7%. The evaluation Angle in the research is slightly lacking of practical significance, and further research can carry out further evaluation on income to maximize the practical significance of the research. However, the model is evaluated from the perspective of pricing, but in real life, the value of enterprise human capital is reflected in income distribution. Therefore, if the measurement of human capital value is combined with income distribution in the next step, the research results will be closer to the actual situation and will have more practical significance.
Keywords: Binary tree, corporate human capital value, options, measurement scale, assessment, human resource development
