Human capital management: a critical consideration of the evaluation and reporting of human capital
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
München ; Mering
Hampp
2006
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Schriften zum internationalen Management
16 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 105 - 114 |
| Beschreibung: | VIII, 114 S. graph. Darst. 21 cm |
| ISBN: | 9783866180574 3866180578 |
Internformat
MARC
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| 100 | 1 | |a Schmeisser, Wilhelm |d 1953- |e Verfasser |0 (DE-588)121612953 |4 aut | |
| 245 | 1 | 0 | |a Human capital management |b a critical consideration of the evaluation and reporting of human capital |c Wilhelm Schmeisser ; Martina Lukowsky |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a München ; Mering |b Hampp |c 2006 | |
| 300 | |a VIII, 114 S. |b graph. Darst. |c 21 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 490 | 1 | |a Schriften zum internationalen Management |v 16 | |
| 500 | |a Literaturverz. S. 105 - 114 | ||
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Datensatz im Suchindex
| _version_ | 1804135597602766848 |
|---|---|
| adam_text | Table of Contents
Table of Contents I
List of Figures V
List of Tables VI
List of Abbreviations VII
1 Introduction 1
1.1 Relevance of the Topic 1
1.2 Objective of the Book 2
1.3 Disposition of the Book 2
2 Fundamentals of Human Capital Management 4
2.1 Intangible Assets and the Knowledge Economy 4
2.2 Concept of Human Capital 6
2.2.1 Intellectual Capital 7
2.2.2 Human Capital 9
2.3 Link between Human Capital and Business Performance 12
2.4 Human Capital Management 13
2.4.1 Concept of Human Capital Management 13
2.4.2 Reasons for the Emergence of Human Capital Management and
Status Quo 14
3 Human Capital Evaluation 17
3.1 Market Value Oriented Models 17
3.1.1 Market to book ratio 17
3.1.2 Market Value/Book Value Difference 19
3.1.3 Human Capital Market Value 20
3.1.4 Tobin sq 21
3.1.5 Critical Evaluation of the Market Value Oriented Models and Their
Applicability 22
3.2 Revenue Oriented Models 23
3.2.1 Return on Investment on Human Capital 24
3.2.2 Human Capital Pricing Model 25
II
3.2.3 Calculated Intangible Value 27
3.2.4 Critical Evaluation of the Revenue Oriented Models and Their
Applicability 29
3.3 Value Added Approaches 30
3.3.1 Economic Value Added 30
3.3.2 Human Economic Value Added 32
3.3.3 Workonomics 33
3.3.4 Critical Evaluation of the Value Added Approaches and Their
Applicability 35
3.4 Human Resource Accounting 36
3.4.1 Human Cost Accounting 37
3.4.1.1 Original Cost Method 37
3.4.1.2 Replacement Cost Method 38
3.4.1.3 Opportunity Cost Method 40
3.4.1.4 Human Cost Accounting in Practice 41
3.4.2 Human Value Accounting 42
3.4.2.1 Monetary Measurement 42
3.4.2.1.1 Economic Value Approach 42
3.4.2.1.2 Stochastic Rewards Valuation Model 43
3.4.2.1.3 Unpurchased Goodwill Method 46
3.4.2.1.4 Compensation Cash Value Approach 48
3.4.2.2 Non Monetary Measurement 49
3.4.2.2.1 Measurement of Individual Value Determinants 49
3.4.2.2.2 Measurement of Group Value Determinants 51
3.4.3 Human Resource Accounting in Practice 54
3.4.4 Critical Evaluation of the Human Resource Accounting and its
Applicability 55
3.5 Indicator Based Models 56
3.5.1 Non monetary Perspective .56
3.5.1.1 Intangible Assets Monitor 56
3.5.1.2 Intellectual Capital Navigator 60
3.5.2 Holistic Perspective 62
Table of Contents HI
3.5.2.1 Balanced Scorecard 62
3.5.2.1.1 Concept of the Balanced Scorecard 62
3.5.2.1.2 Human Capital in the Learning and Growth Perspective 63
3.5.2.2 Human Resources Scorecard 64
3.5.2.3 Skandia Navigator 65
3.5.2.3.1 Concept of the Skandia Navigator 65
3.5.2.3.2 Human Capital in the Skandia Navigator 66
3.5.2.3.3 Measurement of the Intellectual Capital Value 67
3.5.3 Critical Evaluation of the Indicator Based Models and Their
Applicability 68
3.6 Recent Developments in Human Capital Evaluation 69
3.6.1 Recent Approaches 69
3.6.1.1 Human Asset Worth 70
3.6.1.2 Saarbriicker Formel 71
3.6.2 Current Tendencies and Future Implications 73
4 Human Capital Reporting 74
4.1 Reporting in Annual Financial Statements 74
4.1.1 Reporting According to German Commercial Code 75
4.1.2 Reporting According to International Accounting Standards/
International Financial Reporting Standards 77
4.1.3 Reporting According to US Generally Accepted Accounting Principles .78
4.2 Statements of Personnel Assets 79
4.2.1 Personnel Report 79
4.2.1.1 Concept the of the Personnel Report 79
4.2.1.2 Personnel Report in Practice 80
4.2.2 Intellectual Capital Statement 81
4.2.2.1 Concept of the Intellectual Capital Statement 81
4.2.2.2 Intellectual Capital Statement in Practice 82
4.2.2.2.1 Danish Guideline for Intellectual Capital Statements 83
4.2.2.2.2 ARC Wissensbilanz 85
4.2.3 Personnel Balance Sheet 86
4.2.4 Human Capital Profit and Loss Statement 88
IV
4.3 Value Reporting 39
4.4 Conversion Problems of Human Capital Reporting and Critical
Consideration 90
5 Special Fields of Application of Human Capital Management
in Practice 92
5.1 Human Capital Evaluation for Rating and Risk Management 92
5.1.1 Credit Rating According to Basel II 92
5.1.2 Risk Appraisal According to KonTraG 93
5.2 Human Capital Evaluation within the Quality Management 94
5.3 Human Resources Due Diligence in Mergers and Acquisitions 96
6 Conclusions 09
Appendix I: Intellectual Capital Absolute Measure (C) Indicators 101
Appendix II: Training Measures and Subjects at the Deutsche
Telekom Group 102
Appendix III: HC Indicators of the ARC Wissensbilanz 103
Appendix IV: Example of an HRDD Checklist 104
List of Sources „,
List of Figures
Figure 1: Ascendancy of Intangibles 5
Figure 2: Balance Sheet Including Intangible Assets 6
Figure 3: Human Capital as Component of the Company Value 11
Figure 4: Workonomics Metrics 34
Figure 5: Model for Measurement of Original Employee Costs 38
Figure 6: Model for Measurement of Employee Replacement Costs 40
Figure 7: Model of the Determinants of an Employee s Value to the Company 50
Figure 8: Non monetary Measurement Model of Group Value Determinants by
Likert and Bowers 53
Figure 9: Extract from the Intangible Assets Monitor of Celemi 59
Figure 10: Example of the Intellectual Capital Navigator 61
Figure 11: Intellectual Capital Statement Objectives of Danish Companies 83
Figure 12: Model of the ARC Wissensbilanz 86
Figure 13: Three Perspectives of the Personnel Quality 95
List of Tables
Table 1: Market to book ratio of Selected DAX 30 Companies 18
Table 2: Market Value/Book Value Difference of Selected DAX30 Companies ....20
Table 3: Calculation of the ROI on Human Capital 25
Table 4: Calculated Intangible Value of Merck Co 29
Table 5: Example for a Human Asset Account 42
Table 6: Illustration of the Economic Value Approach 43
Table 7: Illustration of the Calculation of the Expected Realizable Value 46
Table 8: Evaluation of Human Capital with the Unpurchased Goodwill Method....47
Table 9: Examples of Indicators of the Intangible Assets Monitor 58
Table 10: Example for the Calculation of Intellectual Capital According to the
Skandia Navigator 68
Table 11: Model of a Personnel Report 80
Table 12: Example for a Human Capital Profit and Loss Statement 89
|
| adam_txt |
Table of Contents
Table of Contents I
List of Figures V
List of Tables VI
List of Abbreviations VII
1 Introduction 1
1.1 Relevance of the Topic 1
1.2 Objective of the Book 2
1.3 Disposition of the Book 2
2 Fundamentals of Human Capital Management 4
2.1 Intangible Assets and the Knowledge Economy 4
2.2 Concept of Human Capital 6
2.2.1 Intellectual Capital 7
2.2.2 Human Capital 9
2.3 Link between Human Capital and Business Performance 12
2.4 Human Capital Management 13
2.4.1 Concept of Human Capital Management 13
2.4.2 Reasons for the Emergence of Human Capital Management and
Status Quo 14
3 Human Capital Evaluation 17
3.1 Market Value Oriented Models 17
3.1.1 Market to book ratio 17
3.1.2 Market Value/Book Value Difference 19
3.1.3 Human Capital Market Value 20
3.1.4 Tobin'sq 21
3.1.5 Critical Evaluation of the Market Value Oriented Models and Their
Applicability 22
3.2 Revenue Oriented Models 23
3.2.1 Return on Investment on Human Capital 24
3.2.2 Human Capital Pricing Model 25
II
3.2.3 Calculated Intangible Value 27
3.2.4 Critical Evaluation of the Revenue Oriented Models and Their
Applicability 29
3.3 Value Added Approaches 30
3.3.1 Economic Value Added 30
3.3.2 Human Economic Value Added 32
3.3.3 Workonomics 33
3.3.4 Critical Evaluation of the Value Added Approaches and Their
Applicability 35
3.4 Human Resource Accounting 36
3.4.1 Human Cost Accounting 37
3.4.1.1 Original Cost Method 37
3.4.1.2 Replacement Cost Method 38
3.4.1.3 Opportunity Cost Method 40
3.4.1.4 Human Cost Accounting in Practice 41
3.4.2 Human Value Accounting 42
3.4.2.1 Monetary Measurement 42
3.4.2.1.1 Economic Value Approach 42
3.4.2.1.2 Stochastic Rewards Valuation Model 43
3.4.2.1.3 Unpurchased Goodwill Method 46
3.4.2.1.4 Compensation Cash Value Approach 48
3.4.2.2 Non Monetary Measurement 49
3.4.2.2.1 Measurement of Individual Value Determinants 49
3.4.2.2.2 Measurement of Group Value Determinants 51
3.4.3 Human Resource Accounting in Practice 54
3.4.4 Critical Evaluation of the Human Resource Accounting and its
Applicability 55
3.5 Indicator Based Models 56
3.5.1 Non monetary Perspective .56
3.5.1.1 Intangible Assets Monitor 56
3.5.1.2 Intellectual Capital Navigator 60
3.5.2 Holistic Perspective 62
Table of Contents HI
3.5.2.1 Balanced Scorecard 62
3.5.2.1.1 Concept of the Balanced Scorecard 62
3.5.2.1.2 Human Capital in the Learning and Growth Perspective 63
3.5.2.2 Human Resources Scorecard 64
3.5.2.3 Skandia Navigator 65
3.5.2.3.1 Concept of the Skandia Navigator 65
3.5.2.3.2 Human Capital in the Skandia Navigator 66
3.5.2.3.3 Measurement of the Intellectual Capital Value 67
3.5.3 Critical Evaluation of the Indicator Based Models and Their
Applicability 68
3.6 Recent Developments in Human Capital Evaluation 69
3.6.1 Recent Approaches 69
3.6.1.1 Human Asset Worth 70
3.6.1.2 'Saarbriicker Formel' 71
3.6.2 Current Tendencies and Future Implications 73
4 Human Capital Reporting 74
4.1 Reporting in Annual Financial Statements 74
4.1.1 Reporting According to German Commercial Code 75
4.1.2 Reporting According to International Accounting Standards/
International Financial Reporting Standards 77
4.1.3 Reporting According to US Generally Accepted Accounting Principles .78
4.2 Statements of Personnel Assets 79
4.2.1 Personnel Report 79
4.2.1.1 Concept the of the Personnel Report 79
4.2.1.2 Personnel Report in Practice 80
4.2.2 Intellectual Capital Statement 81
4.2.2.1 Concept of the Intellectual Capital Statement 81
4.2.2.2 Intellectual Capital Statement in Practice 82
4.2.2.2.1 Danish Guideline for Intellectual Capital Statements 83
4.2.2.2.2 'ARC Wissensbilanz' 85
4.2.3 Personnel Balance Sheet 86
4.2.4 Human Capital Profit and Loss Statement 88
IV
4.3 Value Reporting 39
4.4 Conversion Problems of Human Capital Reporting and Critical
Consideration 90
5 Special Fields of Application of Human Capital Management
in Practice 92
5.1 Human Capital Evaluation for Rating and Risk Management 92
5.1.1 Credit Rating According to Basel II 92
5.1.2 Risk Appraisal According to KonTraG 93
5.2 Human Capital Evaluation within the Quality Management 94
5.3 Human Resources Due Diligence in Mergers and Acquisitions 96
6 Conclusions 09
Appendix I: Intellectual Capital Absolute Measure (C) Indicators 101
Appendix II: Training Measures and Subjects at the Deutsche
Telekom Group 102
Appendix III: HC Indicators of the 'ARC Wissensbilanz' 103
Appendix IV: Example of an HRDD Checklist 104
List of Sources „,
List of Figures
Figure 1: Ascendancy of Intangibles 5
Figure 2: Balance Sheet Including Intangible Assets 6
Figure 3: Human Capital as Component of the Company Value 11
Figure 4: Workonomics Metrics 34
Figure 5: Model for Measurement of Original Employee Costs 38
Figure 6: Model for Measurement of Employee Replacement Costs 40
Figure 7: Model of the Determinants of an Employee's Value to the Company 50
Figure 8: Non monetary Measurement Model of Group Value Determinants by
Likert and Bowers 53
Figure 9: Extract from the Intangible Assets Monitor of Celemi 59
Figure 10: Example of the Intellectual Capital Navigator 61
Figure 11: Intellectual Capital Statement Objectives of Danish Companies 83
Figure 12: Model of the 'ARC Wissensbilanz' 86
Figure 13: Three Perspectives of the Personnel Quality 95
List of Tables
Table 1: Market to book ratio of Selected DAX 30 Companies 18
Table 2: Market Value/Book Value Difference of Selected DAX30 Companies .20
Table 3: Calculation of the ROI on Human Capital 25
Table 4: Calculated Intangible Value of Merck Co 29
Table 5: Example for a Human Asset Account 42
Table 6: Illustration of the Economic Value Approach 43
Table 7: Illustration of the Calculation of the Expected Realizable Value 46
Table 8: Evaluation of Human Capital with the Unpurchased Goodwill Method.47
Table 9: Examples of Indicators of the Intangible Assets Monitor 58
Table 10: Example for the Calculation of Intellectual Capital According to the
Skandia Navigator 68
Table 11: Model of a Personnel Report 80
Table 12: Example for a Human Capital Profit and Loss Statement 89 |
| any_adam_object | 1 |
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| author | Schmeisser, Wilhelm 1953- Lukowsky, Martina |
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| dewey-full | 658.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.3 |
| dewey-search | 658.3 |
| dewey-sort | 3658.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Book |
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| id | DE-604.BV021744146 |
| illustrated | Illustrated |
| index_date | 2024-07-02T15:30:15Z |
| indexdate | 2024-07-09T20:43:02Z |
| institution | BVB |
| isbn | 9783866180574 3866180578 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014957449 |
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| physical | VIII, 114 S. graph. Darst. 21 cm |
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| publisher | Hampp |
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| series | Schriften zum internationalen Management |
| series2 | Schriften zum internationalen Management |
| spelling | Schmeisser, Wilhelm 1953- Verfasser (DE-588)121612953 aut Human capital management a critical consideration of the evaluation and reporting of human capital Wilhelm Schmeisser ; Martina Lukowsky 1. Aufl. München ; Mering Hampp 2006 VIII, 114 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Schriften zum internationalen Management 16 Literaturverz. S. 105 - 114 Humanvermögensrechnung (DE-588)4160787-9 gnd rswk-swf Humanvermögensrechnung (DE-588)4160787-9 s DE-604 Lukowsky, Martina Verfasser (DE-588)132089351 aut Schriften zum internationalen Management 16 (DE-604)BV017503329 16 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=2815095&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014957449&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schmeisser, Wilhelm 1953- Lukowsky, Martina Human capital management a critical consideration of the evaluation and reporting of human capital Schriften zum internationalen Management Humanvermögensrechnung (DE-588)4160787-9 gnd |
| subject_GND | (DE-588)4160787-9 |
| title | Human capital management a critical consideration of the evaluation and reporting of human capital |
| title_auth | Human capital management a critical consideration of the evaluation and reporting of human capital |
| title_exact_search | Human capital management a critical consideration of the evaluation and reporting of human capital |
| title_exact_search_txtP | Human capital management a critical consideration of the evaluation and reporting of human capital |
| title_full | Human capital management a critical consideration of the evaluation and reporting of human capital Wilhelm Schmeisser ; Martina Lukowsky |
| title_fullStr | Human capital management a critical consideration of the evaluation and reporting of human capital Wilhelm Schmeisser ; Martina Lukowsky |
| title_full_unstemmed | Human capital management a critical consideration of the evaluation and reporting of human capital Wilhelm Schmeisser ; Martina Lukowsky |
| title_short | Human capital management |
| title_sort | human capital management a critical consideration of the evaluation and reporting of human capital |
| title_sub | a critical consideration of the evaluation and reporting of human capital |
| topic | Humanvermögensrechnung (DE-588)4160787-9 gnd |
| topic_facet | Humanvermögensrechnung |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=2815095&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014957449&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV017503329 |
| work_keys_str_mv | AT schmeisserwilhelm humancapitalmanagementacriticalconsiderationoftheevaluationandreportingofhumancapital AT lukowskymartina humancapitalmanagementacriticalconsiderationoftheevaluationandreportingofhumancapital |