Employees: Invisible Added Value of a Company
Ključne besede:
zaposleni, dodana vrednost, vrednotenjePovzetek
V razvitih državah, kjer doprinos človeškega dejavnika presega fizični kapital, je razvidno pomanjkanje harmoniziranih ter standardiziranih pravil, vezanih na ocenjevanje vloge človeškega kapitala v družbi. Omenjeno dejstvo se navezuje na pomanjkanje vrednotenja človeškega kapitala kot pomembnega dela ocene dodane vrednosti podjetja. Kaj izgubljamo z neupoštevanjem pomembnega dela dodane vrednosti zaposlenega v delovnem procesu? Podjetja podcenjujejo vložek človeškega dejavnika. Posledično družba ne prepoznava nevidnih virov dodane vrednosti v podjetjih. Cilj članka je poudariti manjkajoči element človeškega kapitala v procesu vrednotenja podjetij in dvigovanje zavedanja o pomenu človeškega kapitala. Ob analizi obstoječih metod vrednotenja človeškega kapitala je očitno, da v svetu ne obstaja enotna rešitev. Ob naraščajočem deležu storitev, kjer prevladuje človeški kapital, je omenjeni tematiki nedvomno treba posvetiti več pozornosti. Članek se osredotoča na manjkajoči in nevidni element človeškega kapitala v okviru dodane vrednosti podjetja. Podaja predloge za vključitev človeškega kapitala v proces ocenjevanja dodane vrednosti podjetja kot tudi razmislek o nadaljnjih korakih v tej smeri.
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