The financial value of human capital and the challenge of retaining it
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/353 |
Resumo: | Determining the value of companies based on human capital is a growing challenge in an economy increasingly based on knowledge and services. Such companies also depend on the contribution of key people to generate value, especially at certain phases of their development. Based on a case study of an engineering design firm (Firm), this article details a method that can be replicated to determine the value of other companies in the service sector. We also propose a financial method to support decisions on sharing that value – and how to do so – among the key people, to compensate them in line with the importance of their contributions. Finally, we point out the difficulties of this process and the variables that must be monitored by companies to reach their objectives of creating value and retaining talents. |
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The financial value of human capital and the challenge of retaining itO valor financeiro do capital humano e o desafio de retê-lo nas empresasEconomic valueHuman capitalIntellectual capitalIntangiblesValor financeiroCapital humanoCapital intelectualIntangíveisDetermining the value of companies based on human capital is a growing challenge in an economy increasingly based on knowledge and services. Such companies also depend on the contribution of key people to generate value, especially at certain phases of their development. Based on a case study of an engineering design firm (Firm), this article details a method that can be replicated to determine the value of other companies in the service sector. We also propose a financial method to support decisions on sharing that value – and how to do so – among the key people, to compensate them in line with the importance of their contributions. Finally, we point out the difficulties of this process and the variables that must be monitored by companies to reach their objectives of creating value and retaining talents.Determinar o valor de empresas baseadas em capital humano é desafio recorrente em uma economia que vem crescendo baseada em conhecimento e serviços. Tais empresas são também dependentes, em especial em determinadas fases de seu desenvolvimento, da contribuição de pessoas-chave para a geração de valor. Com base no caso de uma empresa de projetos de engenharia (Empresa), este artigo detalha uma metodologia que pode ser replicada para determinar o valor de outras empresas do setor de Serviços. O trabalho também propõe uma metodologia financeira para amparar a decisão quanto a dividir ou não tal valor – e como – entre as pessoas-chave da Empresa, remunerando-as de forma coerente com a importância de suas contribuições. Finalmente, o artigo alerta para as dificuldades deste processo e para as variáveis que devem ser monitoradas pela Empresa para atingir seus objetivos de crescer em valor e reter seus talentosFUCAPE Business Shool2014-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/35310.15728/bbr.2014.11.1.3Brazilian Business Review; Vol. 11 No. 1 (2014): January to February 2014; 48-68Brazilian Business Review; v. 11 n. 1 (2014): Janeiro a Fevereiro de 2014; 48-681808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/353/535http://www.bbronline.com.br/index.php/bbr/article/view/353/536Dalbem, Marta CorrêaBastian-Pinto, Carlos de LamareAndrade, Alexandre Mattos deinfo:eu-repo/semantics/openAccess2018-11-06T19:51:15Zoai:ojs.pkp.sfu.ca:article/353Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:51:15BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
The financial value of human capital and the challenge of retaining it O valor financeiro do capital humano e o desafio de retê-lo nas empresas |
title |
The financial value of human capital and the challenge of retaining it |
spellingShingle |
The financial value of human capital and the challenge of retaining it Dalbem, Marta Corrêa Economic value Human capital Intellectual capital Intangibles Valor financeiro Capital humano Capital intelectual Intangíveis |
title_short |
The financial value of human capital and the challenge of retaining it |
title_full |
The financial value of human capital and the challenge of retaining it |
title_fullStr |
The financial value of human capital and the challenge of retaining it |
title_full_unstemmed |
The financial value of human capital and the challenge of retaining it |
title_sort |
The financial value of human capital and the challenge of retaining it |
author |
Dalbem, Marta Corrêa |
author_facet |
Dalbem, Marta Corrêa Bastian-Pinto, Carlos de Lamare Andrade, Alexandre Mattos de |
author_role |
author |
author2 |
Bastian-Pinto, Carlos de Lamare Andrade, Alexandre Mattos de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Dalbem, Marta Corrêa Bastian-Pinto, Carlos de Lamare Andrade, Alexandre Mattos de |
dc.subject.por.fl_str_mv |
Economic value Human capital Intellectual capital Intangibles Valor financeiro Capital humano Capital intelectual Intangíveis |
topic |
Economic value Human capital Intellectual capital Intangibles Valor financeiro Capital humano Capital intelectual Intangíveis |
description |
Determining the value of companies based on human capital is a growing challenge in an economy increasingly based on knowledge and services. Such companies also depend on the contribution of key people to generate value, especially at certain phases of their development. Based on a case study of an engineering design firm (Firm), this article details a method that can be replicated to determine the value of other companies in the service sector. We also propose a financial method to support decisions on sharing that value – and how to do so – among the key people, to compensate them in line with the importance of their contributions. Finally, we point out the difficulties of this process and the variables that must be monitored by companies to reach their objectives of creating value and retaining talents. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/353 10.15728/bbr.2014.11.1.3 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/353 |
identifier_str_mv |
10.15728/bbr.2014.11.1.3 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/353/535 http://www.bbronline.com.br/index.php/bbr/article/view/353/536 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 11 No. 1 (2014): January to February 2014; 48-68 Brazilian Business Review; v. 11 n. 1 (2014): Janeiro a Fevereiro de 2014; 48-68 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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