Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147103
Authors: 
Bagieńska, Anna
Year of Publication: 
2014
Citation: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 10 [Year:] 2014 [Issue:] 3 [Pages:] 40-51
Abstract: 
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.
Subjects: 
Human Capital Return on Investment
Involvement
Productivity
JEL: 
L21
M21
M12
Persistent Identifier of the first edition: 
Document Type: 
Article

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