埃森哲：人力资本研究

Copyright©2001byAccenture,IICRandSaratogaInstituteTheseslidesmustbeaccompaniedbyaPDFdocument(HCStudy.pdf)entitled:“HumanCapitalROI:WrittenReport”HumanCapitalStudy:[e-mail]©2001byAccenture,IICRandSaratogaInstituteListofParticipatingOrganizations1.0ABNAMRONorthAmericaInc.AllstateInsuranceCompanyAMPAustraliaAMPUKAndersenConsultingAonAXAClientSolutionsBlueCrossBlueShieldofFloridaBlueCrossBlueShieldofIllinois/TexasBlueCrossBlueShieldofNorthCarolinaCNACommercialInsuranceEquitaxFarmersInsuranceGroupHartfordFinancialServicesHewittAssociates,LLCIntermountainHealthCareInternationalMonetaryFundMerrillLynchNationalCityCorp.NorthwesternMutualLifePennNationalInsurancePNCBankSavingsBankofUticaUnitedHealthGroupZurichU.S.Copyright©2001byAccenture,IICRandSaratogaInstituteQuantitativeMetricModel2.0HumanCapitalEffectivenessHumanCapitalValuationHumanCapitalDepletionHumanCapitalInvestment++_Copyright©2001byAccenture,IICRandSaratogaInstituteDescriptiveStatisticsforHCVSample-MeansFull-timeregularemployees13,149Part-timeregularemployees676Regularemployees13,795Contingentemployees1,820Totalheadcount16,353TotalFull-timeequivalents21,006Headcount:Executive3.2%Headcount:Supervisor12.7%Headcount:Professional41.7%Headcount:Administrative42.3%Averageage:Executive48yearsAverageage:Supervisor42yearsAverageage:Professional38yearsAverageage:Administrative38yearsTenure:Executive15yearsTenure:Supervisor:11yearsTenure:Professional8yearsTenure:Administrative7yearsTotalcompensationcost$998,173,818Averageyearofincorporation1902Totalworkforcetrained12,823Totaltrainingcost$45,582,889Revenues$8,534,652,304Operatingexpenses$7,510,438,534Netprofitaftertax$659,560,770Returnonassets4.86%2.1Copyright©2001byAccenture,IICRandSaratogaInstituteHCEffectiveness-RevenueFactor2.2.1$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000RevenueFactor$602,039$226,411$528,648$478,446$399,369$315,368$357,567HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCEffectiveness-ExpenseFactor2.2.2$0$100,000$200,000$300,000$400,000$500,000$600,000ExpenseFactor$526,417$178,582$413,398$450,073$375,260$252,057$282,500HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCEffectiveness-IncomeFactor2.2.3$0$10,000$20,000$30,000$40,000$50,000$60,000$70,000$80,000$90,000IncomeFactor$36,514$42,037$64,612$18,107$61,373$78,379$64,112HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCEffectiveness-HumanCapitalROI2.2.40.000.501.001.502.002.503.00HCROI2.702.141.771.502.072.002.15HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCValuation-CompensationRevenueFactor2.3.10.0%5.0%10.0%15.0%20.0%25.0%CompRevFac13.3%15.8%8.1%14.8%9.8%15.5%22.8%HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCValuation-CompensationExpenseFactor2.3.20.0%5.0%10.0%15.0%20.0%25.0%30.0%CompExpFac15.2%20.0%9.5%12.2%12.0%21.8%27.0%HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCValuation-CompensationFactor2.3.3$0$10,000$20,000$30,000$40,000$50,000$60,000CompFac$54,024$32,509$41,046$37,588$40,900$46,531$44,445HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCValuation-ExecutiveCompensation2.3.4$0$50,000$100,000$150,000$200,000$250,000$300,000$350,000ExecComp$290,082$93,353$192,192$153,703$150,013$166,139$217,299HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCValuation-SupervisoryCompensation2.3.5$0$10,000$20,000$30,000$40,000$50,000$60,000$70,000$80,000SuperComp$71,271$57,241$72,296$68,914$73,653$70,259$74,035HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCInvestment-DevelopmentRate2.4.10.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%100.0%DevelopRate82.2%56.9%74.2%87.9%61.1%59.1%66.3%HCVSampleBanksInsurance-AllInsurance-H&LInsurance-PCPNon-BankFinancialsAllIndustriesSaratogaInstituteHRFR1998SampleCopyright©2001byAccenture,IICRandSaratogaInstituteHCInvestment-TrainingInvestment2.4.2$0$200$400$600$800$1,000$1,200$1,400$1,600$1,800TrainInvest$1,693$317$874$459$456$636$617HCVSampleBanksInsurance-AllInsurance-H&LInsurance