Wycena kapitału ludzkiego jako narzędzie wspomagające współczesne działania HR
Human Capital Valuation as an Instrument to Support Contemporary HR Activities

Summary/Abstract: The article has presented the development of the human capital concept in the processes of human resources management. It also has included a proposition the human capital valuation. The article has presented the development of the human capital concept in the processes of human resources management. It also has included a proposition the human capital valuation. The aim of the article was to present the author’s research tool for the valuation ofhuman capital. It allows in a universal manner and based on external sources to value human capital in the analyzed entity, especially in companies listed on the Warsaw Stock Exchange. The conducted research allowed not only to verify the correctness of the tool, but also to answer the question to what extent to use the concept of the human capital management as one of the tools of enterprise value growth. It was equally important to verify whether companies independently value human capital, even if they do not do it consciously based on specific indicators.

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