Analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators are described. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) uses the work group or unit, not the individual, as…

Multiple regression in a double cross-validated design was used to predict two performance measures (total variable expense and absence rate) by multi-month period in five industrial firms. The regressions do cross-validate, and produce multiple coefficients which display both concurrent and predictive effects, peaking 18 months to two years…