HUMAN CAPITAL FINANCIAL RESULTS OF AN ENTERPRISE – RESEARCH ON THE BEST EMPLOYERS IN POLAND

• Authors: Anna Bagieńska
• Languages of publication: EN

Abstracts

EN

In a modern economy human capital is the basic resource, directly influencing production and the financial results of the enterprise. Employee involvement determines their better job performance and the achievement of better financial results. The analysed companies – winners of the contest named Best Employer in Poland demonstrated increasing effectiveness and profitability of their activities which was shown by the calculated coefficients. The human capital coefficients based on the data from financial reports do not reflect the proper analysis of changes in return on investment and human capital productivity dependent on the level of employee involvement. A proper evaluation should concern not only financial results such as sales revenues, but also non-financial results.

Keywords

EN

Human Capital Return on Investment; Involvement; Productivity

• Publisher: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
• Journal: Finansowy Kwartalnik Internetowy e-Finanse
• Year: 2014
• Volume: 10
• Issue: 3
• Pages: 40-51

Contributors

author

Anna Bagieńska

• Bialystok University of Technology