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Workers as an Asset vs. Cost

  • Kimberly K. MerrimanEmail author
Chapter
  • 665 Downloads

Abstract

This chapter describes the shifting perspective of human capital over time and how it is now increasingly considered an important business asset to be quantified. It discusses the current and potential uses of human capital measurement, introduces and defines basic terms that are essential to understanding human capital valuation, and generally sets the stage for the subsequent chapters.

Keywords

Human capital valuation Human capital defined Intangible assets Reporting human capital value 

Copyright information

© The Author(s) 2017

Authors and Affiliations

  1. 1.Manning School of BusinessUniversity of Massachusetts LowellLowellUSA

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