ECONOMIC CONSIDERATIONS IN ESTIMATING THE UTILITY OF HUMAN RESOURCE PRODUCTIVITY IMPROVEMENT PROGRAMS
将可变成本、税收和贴现三个经济概念纳入人力资源项目效用公式，发现原有公式高估效用，并用实例展示偏差大小，提出更精确的效用模型。
Three economic concepts (variable costs, taxes, and discounting) are applied and incorporated into the previous utility formulas proposed by Brogden (1946, 1949), Cronbach and Gleser (1965), and Schmidt, et al. (1979, 1982). The resulting utility model indicates that the previous formulas are deficient and can produce upwardly biased utility estimates. Empirical examples based on published research (e.g., Schmidt, et al., 1982) are presented indicating the substantial magnitude of the bias given realistic levels of variable costs, taxes, and discount rates. The present utility model is used to adjust for such bias and is shown to provide a more complete and precise utility definition. Implications for future research are discussed.