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一种用于分析工作场所干预措施经济影响的统计人力资源成本核算模型。

A statistical human resources costing and accounting model for analysing the economic effects of an intervention at a workplace.

作者信息

Landstad Bodil J, Gelin Gunnar, Malmquist Claes, Vinberg Stig

机构信息

Department of Rehabilitation Medicine, Karolinska Institutet, Stockholm, Sweden.

出版信息

Ergonomics. 2002 Sep 15;45(11):764-87. doi: 10.1080/00140130210136053.

DOI:10.1080/00140130210136053
PMID:12487690
Abstract

The study had two primary aims. The first aim was to combine a human resources costing and accounting approach (HRCA) with a quantitative statistical approach in order to get an integrated model. The second aim was to apply this integrated model in a quasi-experimental study in order to investigate whether preventive intervention affected sickness absence costs at the company level. The intervention studied contained occupational organizational measures, competence development, physical and psychosocial working environmental measures and individual and rehabilitation measures on both an individual and a group basis. The study is a quasi-experimental design with a non-randomized control group. Both groups involved cleaning jobs at predominantly female workplaces. The study plan involved carrying out before and after studies on both groups. The study included only those who were at the same workplace during the whole of the study period. In the HRCA model used here, the cost of sickness absence is the net difference between the costs, in the form of the value of the loss of production and the administrative cost, and the benefits in the form of lower labour costs. According to the HRCA model, the intervention used counteracted a rise in sickness absence costs at the company level, giving an average net effect of 266.5 Euros per person (full-time working) during an 8-month period. Using an analogue statistical analysis on the whole of the material, the contribution of the intervention counteracted a rise in sickness absence costs at the company level giving an average net effect of 283.2 Euros. Using a statistical method it was possible to study the regression coefficients in sub-groups and calculate the p-values for these coefficients; in the younger group the intervention gave a calculated net contribution of 605.6 Euros with a p-value of 0.073, while the intervention net contribution in the older group had a very high p-value. Using the statistical model it was also possible to study contributions of other variables and interactions. This study established that the HRCA model and the integrated model produced approximately the same monetary outcomes. The integrated model, however, allowed a deeper understanding of the various possible relationships and quantified the results with confidence intervals.

摘要

该研究有两个主要目标。第一个目标是将人力资源成本核算方法(HRCA)与定量统计方法相结合,以获得一个综合模型。第二个目标是将这个综合模型应用于一项准实验研究中,以调查预防性干预措施是否会对公司层面的病假成本产生影响。所研究的干预措施包括职业组织措施、能力发展、物理和社会心理工作环境措施以及个体和群体层面的个体与康复措施。该研究是一个带有非随机对照组的准实验设计。两组均涉及主要为女性工作场所的清洁工作。研究计划包括对两组进行前后研究。该研究仅纳入在整个研究期间都在同一工作场所的人员。在此处使用的HRCA模型中,病假成本是生产损失价值和行政成本形式的成本与劳动力成本降低形式的收益之间的净差额。根据HRCA模型,所使用的干预措施抵消了公司层面病假成本的上升,在8个月期间,每人(全职工作)的平均净效应为266.5欧元。对整个材料进行类似的统计分析,干预措施的作用抵消了公司层面病假成本的上升,平均净效应为283.2欧元。使用统计方法可以研究亚组中的回归系数并计算这些系数的p值;在较年轻的组中,干预措施的计算净贡献为605.6欧元,p值为0.073,而在较年长的组中,干预措施的净贡献p值非常高。使用统计模型还可以研究其他变量和相互作用的贡献。这项研究表明,HRCA模型和综合模型产生了大致相同的货币结果。然而,综合模型能够更深入地理解各种可能的关系,并通过置信区间对结果进行量化。

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