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Bilanzierung und Steuerung des Humankapitals by Thomas, Daniel

Bilanzierung und Steuerung des Humankapitals

by Daniel Thomas
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Book cover type: Paperback
  • ISBN13: 9783838682396
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 160
  • Original Price: GBP 90.9
  • Language: German
  • Edition: N/A
  • Item Weight: 218 grams
  • BISAC Subject(s): Management

Inhaltsangabe: Einleitung: Verschiedene Faktoren wie die Dienstleistungsgesellschaft, Internet, Informationstechnologie, zunehmende Komplexität der Gesellschaft und Wirtschaft, Globalisierung sowie die Entwicklung von Innovationen verursachen einen stetig steigenden Bedarf an Mitarbeitern, die Informationen analysieren und nutzbringend einsetzen. Diese sogenannten Wissensarbeiter sind Träger von Kompetenzen und Motivationen. Diese Kompetenzen und Motivationen wiederum stellen für Unternehmen einen Wert dar: Humankapital. Das Human Capital Management beabsichtigt, das Humankapital entsprechend der Unternehmensstrategie zu entwickeln und optimal einzusetzen. Es bedingt die Sichtweise, dass Wissensarbeiter beziehungsweise Mitarbeiter im Allgemeinen keine Kostenfaktoren, sondern langfristige Erfolgsfaktoren sind. Personalentwicklung stellt somit eine Investition in das Humankapital dar. Mithilfe von verschiedenen Instrumenten werden die Kosten, aber auch der Wert des Humankapitals gemessen. Dabei werden nicht nur quantitative, sondern auch qualitative Faktoren evaluiert, um durch die personalwirtschaftlichen Aufgaben wie Personalrekrutierung, Personalentwicklung, Personalführung, Kommunikation, et cetera eine nachhaltige und wertschöpfende Personalarbeit sicherzustellen. Bei SAP beträgt das Verhältnis Personal- zu Kapitalkosten (Abschreibungen und Zinsen auf das eingesetzte Kapital): 7,5 zu 1. Damit sind nicht mehr Maschinen der wesentliche Erfolgsfaktor, sondern die Mitarbeiter. Jedoch wird dieser Wert oftmals nicht als solcher wahrgenommen, obwohl es ein Unterschied ist, ob ein Unternehmen durch Mitarbeiterentlassungen 20 Millionen pro Jahr spart, aber damit auch 500 Millionen Euro an Humankapital, inklusive der nicht-amortisierten Bildungsinvestitionen, vernichtet. Diese Transparenz zum Beispiel über Kennzahlensysteme herzustellen, ist eine weitere Aufgabe des Human Capital Managements. Au erdem sollte diese Transparenz den Kapitalmärkten zugänglich gemacht werden.

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