Pomiar wartości kapitału ludzkiego na przykładzie Formuły Saarbrücken
Human capital measurement. The case of the Saarbrücken Formula

Summary/Abstract: Socio-economic transformations that are currently taking place have entailed radical changes in management methods used in enterprises. Traditional produc-tion factors like land, labour and capital goods are not enough to ensure proper functioning on the market. Today, to gain and maintain a strong position on the market, enterprises need intangible resources like knowledge, skills, work experi-ence etc.. Human capital (HC) – the source of intangible resources – is the most important component for the company. But for its effective management it is nec-essary to measure it. There have been many attempts to find a good way of meas-uring the value of human capital, but there is no generally accepted method as yet. This article presents a number of HC measurement techniques, with a particular focus on the Saarbrücken Formula.

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