Income of Employee Model Based on Hierarchical Theory

摘要

On the basis of the traditional human capital pricing theory, this article believes that the employee's income should depend on their internal and external value. Therefore, this article takes EVA as the measurement basis of income of employee in the enterprise and designs a model of total income of the whole employees based on human capital and physical capital. Furthermore, this article calculates the contribution rate of every employee according to Rosen's hierarchical theory, and then design the income of employee model based on hierarchical theory.