Valuing human capital in small and medium-sized enterprises:
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
München
Verl. Dr. Hut
2007
|
Ausgabe: | 1. Aufl. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | Zugl.: Nuremberg, GSO Management Institute, Master Thesis, 2007 - Literaturverz. S. 88 - 98 |
Beschreibung: | 137 S. zahlr. graph. Darst. 21 cm, 312 gr. |
ISBN: | 9783899635171 3899635175 |
Internformat
MARC
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245 | 1 | 0 | |a Valuing human capital in small and medium-sized enterprises |c Martin Wolters |
250 | |a 1. Aufl. | ||
264 | 1 | |a München |b Verl. Dr. Hut |c 2007 | |
300 | |a 137 S. |b zahlr. graph. Darst. |c 21 cm, 312 gr. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
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500 | |a Zugl.: Nuremberg, GSO Management Institute, Master Thesis, 2007 - Literaturverz. S. 88 - 98 | ||
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Datensatz im Suchindex
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adam_text | Table of Contents
Chapter 1 Introduction 1
Human Capital Management and its application in SMEs 2
The goals and structure of this thesis 4
Chapter 2 Literature review on HCR and SMEs 7
A brief history on Human Capital Reporting 7
Human Capital in related fields of study 9
Personnel controlling and finance 9
Intellectual Capital Reporting 10
Balanced Scorecard 14
Strategic Management 16
Literature on Human Capital Valuation 17
Standards, Committees and Government Guidelines 19
Saarbrucken Formula 21
The ROI on Human Capital 22
Human Capital Club e.V. 25
Werttreibermodell 29
The Human Capital Monitor 34
Literature on Management, HRM and ICR in SMEs 36
Classification of small and medium-sized enterprises 36
General discussion of management in an SME 38
Empirical studies on HRM in SMEs 40
HRM in SME: Not just a deficit 45
Arbeitskreis Wissensbilanzen 45
Chapter 3 A new framework for HCR in SMEs 49
Research methodology used in developing the framework 49
A model for HCR in SMEs 51
Suitable indicators 54
Competence models 57
Satisfaction, motivation and commitment 61
Employee surveys 66
Guidelines for HC reporting and valuation in SMEs 72
Chapter 4 Testing and applying the framework 77
The example report 77
Methodology for evaluating the example report: Expert interviews 79
Results of the expert interviews 81
Chapter 5 Summary and conclusions 85
Summary 85
Conclusion 86
References 88
Appendix A Example Human Capital Report 99
Appendix B Employee survey 107
Appendix C Management challenges 119
Appendix D Example metrics of the Werttreibermodell 123
Appendix E Human Capital indicators 131
Appendix F Human Capital models 137
Illustration Index
Illustration 1: Overview of approaches to evaluate Knowledge Management 11
Illustration 2: Saarbriicken Formula with categorization of elements 21
Illustration 3: The similarity and relation between borrowed capital, equity capital
and human capital 26
Illustration 4: Human Capital Model by HCC 28
Illustration 5: The personnel added value chain 29
Illustration 6: The 3-level-principal of personnel valuation 30
Illustration 7: The Human Capital Monitor 34
Illustration 8: Two possible presentations of Human Capital Monitor measures 35
Illustration 9: Determinants of action and HRM 44
Illustration 10: Process steps and milestones in intellectual capital statements 45
Illustration 11: Research process onion in reference to Saunders et.al. (2003) 50
Illustration 12: An example HCR model for SMEs 53
Illustration 13: Breakdown of 1000 measures into 10 value drivers 56
Illustration 14: Comparison of different content theories 63
Illustration 15: Interrelation of satisfaction, motivation and commitment 65
Illustration 16: Examples of different scales 70
Illustration 17: Suggested approach to HCR in SMEs 73
III
Index of Tables
Table 1: Example on calculating an employee s worth 10
Table 2: Example of an Intangible Asset Monitor 14
Table 3: Example HC valuation using the Saarbriicken Formula 22
Table 4: Human Capital Management Scorecard 24
Table 5: The importance of ten value-drivers for selected goals 31
Table 6: The importance of the three kinds of Human Capital 32
Table 7: The mapping of 36 factors to value-drivers and kind of Human Capital 33
Table 8: Summary of results of the Stuttgarter EMP-Studie 41
Table 9: HRM strength and weaknesses in SMEs compared to larger companies 43
Table 10: Fitness check on the preparation of an intellectual capital statement 46
Table 11: Competence Map of the KodeOX competence measuring system 58
IV
|
adam_txt |
Table of Contents
Chapter 1 Introduction 1
Human Capital Management and its application in SMEs 2
The goals and structure of this thesis 4
Chapter 2 Literature review on HCR and SMEs 7
A brief history on Human Capital Reporting 7
Human Capital in related fields of study 9
Personnel controlling and finance 9
Intellectual Capital Reporting 10
Balanced Scorecard 14
Strategic Management 16
Literature on Human Capital Valuation 17
Standards, Committees and Government Guidelines 19
Saarbrucken Formula 21
The ROI on Human Capital 22
Human Capital Club e.V. 25
Werttreibermodell 29
The Human Capital Monitor 34
Literature on Management, HRM and ICR in SMEs 36
Classification of small and medium-sized enterprises 36
General discussion of management in an SME 38
Empirical studies on HRM in SMEs 40
HRM in SME: Not just a deficit 45
Arbeitskreis Wissensbilanzen 45
Chapter 3 A new framework for HCR in SMEs 49
Research methodology used in developing the framework 49
A model for HCR in SMEs 51
Suitable indicators 54
Competence models 57
Satisfaction, motivation and commitment 61
Employee surveys 66
Guidelines for HC reporting and valuation in SMEs 72
Chapter 4 Testing and applying the framework 77
The example report 77
Methodology for evaluating the example report: Expert interviews 79
Results of the expert interviews 81
Chapter 5 Summary and conclusions 85
Summary 85
Conclusion 86
References 88
Appendix A Example Human Capital Report 99
Appendix B Employee survey 107
Appendix C Management challenges 119
Appendix D Example metrics of the Werttreibermodell 123
Appendix E Human Capital indicators 131
Appendix F Human Capital models 137
Illustration Index
Illustration 1: Overview of approaches to evaluate Knowledge Management 11
Illustration 2: Saarbriicken Formula with categorization of elements 21
Illustration 3: The similarity and relation between borrowed capital, equity capital
and human capital 26
Illustration 4: Human Capital Model by HCC 28
Illustration 5: The personnel added value chain 29
Illustration 6: The 3-level-principal of personnel valuation 30
Illustration 7: The Human Capital Monitor 34
Illustration 8: Two possible presentations of Human Capital Monitor measures 35
Illustration 9: Determinants of action and HRM 44
Illustration 10: Process steps and milestones in intellectual capital statements 45
Illustration 11: Research process 'onion' in reference to Saunders et.al. (2003) 50
Illustration 12: An example HCR model for SMEs 53
Illustration 13: Breakdown of 1000 measures into 10 value drivers 56
Illustration 14: Comparison of different content theories 63
Illustration 15: Interrelation of satisfaction, motivation and commitment 65
Illustration 16: Examples of different scales 70
Illustration 17: Suggested approach to HCR in SMEs 73
III
Index of Tables
Table 1: Example on calculating an employee's worth 10
Table 2: Example of an Intangible Asset Monitor 14
Table 3: Example HC valuation using the Saarbriicken Formula 22
Table 4: Human Capital Management Scorecard 24
Table 5: The importance of ten value-drivers for selected goals 31
Table 6: The importance of the three kinds of Human Capital 32
Table 7: The mapping of 36 factors to value-drivers and kind of Human Capital 33
Table 8: Summary of results of the "Stuttgarter EMP-Studie" 41
Table 9: HRM strength and weaknesses in SMEs compared to larger companies 43
Table 10: Fitness check on the preparation of an intellectual capital statement 46
Table 11: Competence Map of the KodeOX competence measuring system 58
IV |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
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dewey-ones | 338 - Production |
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dewey-search | 338.6420681 |
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dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
edition | 1. Aufl. |
format | Book |
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genre_facet | Hochschulschrift |
id | DE-604.BV022514145 |
illustrated | Illustrated |
index_date | 2024-07-02T18:00:30Z |
indexdate | 2024-07-09T20:59:15Z |
institution | BVB |
isbn | 9783899635171 3899635175 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015720985 |
oclc_num | 182756548 |
open_access_boolean | |
owner | DE-12 DE-19 DE-BY-UBM DE-92 |
owner_facet | DE-12 DE-19 DE-BY-UBM DE-92 |
physical | 137 S. zahlr. graph. Darst. 21 cm, 312 gr. |
publishDate | 2007 |
publishDateSearch | 2007 |
publishDateSort | 2007 |
publisher | Verl. Dr. Hut |
record_format | marc |
spelling | Wolters, Martin Verfasser aut Valuing human capital in small and medium-sized enterprises Martin Wolters 1. Aufl. München Verl. Dr. Hut 2007 137 S. zahlr. graph. Darst. 21 cm, 312 gr. txt rdacontent n rdamedia nc rdacarrier Zugl.: Nuremberg, GSO Management Institute, Master Thesis, 2007 - Literaturverz. S. 88 - 98 Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf Humankapital (DE-588)4160783-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Klein- und Mittelbetrieb (DE-588)4031031-0 s Humankapital (DE-588)4160783-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015720985&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Wolters, Martin Valuing human capital in small and medium-sized enterprises Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Humankapital (DE-588)4160783-1 gnd |
subject_GND | (DE-588)4031031-0 (DE-588)4160783-1 (DE-588)4113937-9 |
title | Valuing human capital in small and medium-sized enterprises |
title_auth | Valuing human capital in small and medium-sized enterprises |
title_exact_search | Valuing human capital in small and medium-sized enterprises |
title_exact_search_txtP | Valuing human capital in small and medium-sized enterprises |
title_full | Valuing human capital in small and medium-sized enterprises Martin Wolters |
title_fullStr | Valuing human capital in small and medium-sized enterprises Martin Wolters |
title_full_unstemmed | Valuing human capital in small and medium-sized enterprises Martin Wolters |
title_short | Valuing human capital in small and medium-sized enterprises |
title_sort | valuing human capital in small and medium sized enterprises |
topic | Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Humankapital (DE-588)4160783-1 gnd |
topic_facet | Klein- und Mittelbetrieb Humankapital Hochschulschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015720985&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT woltersmartin valuinghumancapitalinsmallandmediumsizedenterprises |