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Humankapitalbewertung mit Workonomics. Ein ergebnisorientierter Ansatz des Personalcontrollings by Stipschik, Cornelia

Humankapitalbewertung mit Workonomics. Ein ergebnisorientierter Ansatz des Personalcontrollings

by Cornelia Stipschik
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Book cover type: Paperback
  • ISBN13: 9783668861848
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 68
  • Original Price: USD 60.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 100 grams
  • BISAC Subject(s): Human Resources & Personnel Management

Bachelorarbeit aus dem Jahr 2018 im Fachbereich Führung und Personal - Sonstiges, Note: 1, Fachhochschule Salzburg (BWI), Sprache: Deutsch, Abstract: Inhalt dieser Arbeit ist die Humankapitalbewertung mit dem Fokus auf Workonomics. Der Workonomics ist ein von der Boston Consulting Group entwickelter Bewertungsansatz, der die Wertschöpfung der Mitarbeiter hervorhebt. Die Herausarbeitung des Value Added per Person (VAP) soll dies bewirken. Um den Beitrag des Workonomics einordnen zu können, werden auch die Bewertungsansätze die Saarbrückerformel und der Skandia Navigator vorgestellt. Diese arbeitet analysiert keine Personalma nahmen zur Produktivitätssteigerung oder Wertsteigerung, betont aber die Rolle des Mitarbeiters als Werttreiber. Um festzustellen, welchen Beitrag der Workonomics in der Humankapitalbewertung in der Betriebswitrschaft leistet, wird der VAP dem EBIT, also dem Ergebnis vor Zinsen und Steuern, gegenübergestellt. Um einen statistischen Zusammenhang feststellen zu können, werden die Veränderungen aus den Geschäftsberichten relevanter DAX 30 Unternehmen von 2014 auf 2016 mit einander verglichen.

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