Az emberi tőke "készletezési és számbavételi" problémáinak összefüggései = Relationship between the "inventory and valuation" problems of human capital

Absztrakt

Human capital is the most valuable and expensive resources by a company. It is our organisation’s key strategic asset. Human capital is mainly based on specific knowledge and motivation of employee. Related to last year’s study this article continues to deal with the valuation and distribution opportunities of the human capital. The first part of the study provides a summary about the interconnected nature of the valuation and distribution of the human resources. The second chapter presents the theory of the human capital based on Gary S. Becker’s microeconomic perspective (1962). The last chapter focuses on the relationship between the value of the human capital and motivation.