Human capital financial results of an enterprise – research on the best employers in poland

Anna Bagieñska ()
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Anna Bagieñska: Bialystok University of Technology

"e-Finanse", 2014, vol. 10, issue 3, 40-51

Abstract: t 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.

Keywords: Human Capital Return on Investment; Involvement; Productivity Least Squares Method (search for similar items in EconPapers)
JEL-codes: L21 M12 M21 (search for similar items in EconPapers)
Date: 2014
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