Investments in Human Capital: Elements of Investments, Their Valuation, and the Related Financial Performance Ratios |
| |
摘 要: | Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being, and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument of the mentioned approach's promoters is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (equipment, materials, and services) just transfer their value to products and services. In this paper, the elements of investments in human capital and the methods used to evaluate these investments are addressed. In addition, uniquely shaped financial performance ratios related to investments in human capital are presented along with the system of integrated ratios.
|
关 键 词: | 人力资本投资 元素 比率 财务 资产负债表 估值 经济利益 工作能力 |
本文献已被 维普 等数据库收录! |
|