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Title:Investments in human capital : the case of Slovene micro companies
Authors:Milost, Franko (Author)
Novak, Matic (Author)
Files:URL http://www.inderscience.com/info/inarticle.php?artid=71123
 
Language:English
Work type:Not categorized
Tipology:1.01 - Original Scientific Article
Organization:FM - Faculty of Management
Abstract:Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Keywords:human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Year of publishing:2015
Number of pages:str. 187-202
Numbering:no. 3, Vol. 7
ISSN:1756-5804
UDC:331.1:657(497.4)
COBISS_ID:1538067396 Link is opened in a new window
DOI:10.1504/IJSE.2015.071123 Link is opened in a new window
Views:3325
Downloads:188
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Secondary language

Language:Unknown
Keywords:naložbe v človeški kapital, dodana vrednost, finančni kazalci, računovodstvo človeških virov, mikropodjetja, vrednotenje investicij, Slovenija

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