Balanced scorecard a kreowanie wartości z zasobów ludzkich poprzez zaangażowanie pracowników
Balanced Scorecard and value creation from human resources through employees’ engagement

Summary/Abstract: The increasing role of human resources (HR) as strategic assets leads to growing demand on methods of HR measurement and valuation. The efforts made to put HR value into the balance sheet are not convincing. It seems that more appropriate are methods such as employee behaviours costing or Balanced Scorecard and strategy maps. Strategy map shows company specific cause-and-effect relationships connecting investment in HR development, processes improvements, customer satisfaction and retention, market share with revenues, costs and profits. It seems to be promising to combine strategy maps with the concept of employee engagement.

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