Wartość kapitału ludzkiego
The Value of Human Capital

Author(s): Sylwia Dudkowiak
Subject(s): Business Economy / Management, Financial Markets
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: value of human capital; goodwill; division into social classes; financial statements
Summary/Abstract: This article aims to introduce the concept of the value of human capital from both the historical and economic side. The impact of socio-economic changes primarily concerns people, their contribution, the impact on the quality and manner of their work, and thus on the value of human capital. Observations of changes, the development of technology, but also the strong influence of knowledge and education caused the division of social classes. The value of human capital has become an important factor of the “new economy”, where ultimately the science of accounting adds it to the balance sheet category of intangible assets. The article presents the main methods of calculating the value of human capital and their limitations. In addition, it aims to raise awareness of the contribution of work performed by each employee and its impact on the value of the company.

• Details
• Contents