A humántőke értékelésének fejlődése

Absztrakt

Human capital measurement is not a new topic; researchers have been dealing with it since the middle of the last century. However, there were different researches, from the years of the 1950s, about the determination of the value of human capital there is no single model what the companies can use. The history of human capital measurement helps the experts in developing a new paradigm which can show the real value of human capital. Accounting calculates with human capital in another aspect it is using data from past events and data. With the development of human capital valuation, there is an opportunity to focus on the future and determine a new system. This new system could use the development of different systems without their mistakes. The article tries to introduce the main milestones, in the history of human capital development to give a basic systematic approach for the researches in the future.