Znaczenie kapitału ludzkiego w kreowaniu wartości Firmy

Abstract

Die environments in which modern organizations operate are changing rapidly. The development of modern technologies, particularly information technologies, necessitates new forms of behaviour. It is believed that in the knowledge-based economy the competitive advantage belongs to those organizations that efficiently manage their intangible assets thus making their value go up. The gap between the market value and book value of an enterprise defined us firm’s value is filled bv intellectual capital. The latter is based on a well-developed human capital that produces other components of intellectual capital. The article presents the concept of intellectual capital formation in an organization, as well as those HRM aspects that can be especially important for raising firm’s value. Special attention is paid to aspects such as inclusion of human resources to the knowledge management process, use of the human resource leverage, building a motivation system that helps enhance firm’s value, as well as measurement of human capital.