A Study of Human Resource Planning of CPA Partnership
碩士 === 中國文化大學 === 會計研究所 === 93 === The human resource planning is the core of audit-planning. In this research, we devel-oped a decision-making model of human resource planning for the CPA partnership us-ing. Three matrixes, the audit jobs assignment and the cost allocations and the staff-flows, are...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/98459689713349092639 |
| Summary: | 碩士 === 中國文化大學 === 會計研究所 === 93 === The human resource planning is the core of audit-planning. In this research, we devel-oped a decision-making model of human resource planning for the CPA partnership us-ing. Three matrixes, the audit jobs assignment and the cost allocations and the staff-flows, are defined from the partnership. The decision matrix is prepared when the detail items is found. The total maximum profit is from the solution of decision matrix to do the decision-making. A CPA partnership can construct the human resource plan-ning in the next year by the current year three matrixes found from the history data analysis and experiment. The model can extend to predict the human resource planning of audit-planning more then one next years.
To prove the model can be used to the practical fields, the AB & CPA Part-nership in Taiwan as our example.
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