Is it possible to measure the impact of human capital on organizational outcomes?: the ROI of Human Resources, measurement model, and other human capital indicators.

Authors

  • Alexander Sassha Torrico Tumaev. Universidad Católica Boliviana Author

DOI:

https://doi.org/10.35319/pmh3h319

Keywords:

Human Resources, Financial Information, Comprehensive Model

Abstract

Business managers—especially those in Human Resources—have long been concerned with how to measure the impact of human capital on business and/or financial outcomes. This article analyzes and discusses the possibility of using objective indicators based on financial information to reflect the contribution of human resources to business value creation, placing particular emphasis on the Human Resources ROI developed by Jac Fitz-enz. The discussion goes further by stressing the need to develop a comprehensive human resources management model to formulate and present indicators that reflect HR’s contribution to business results, such as the Human Resources Balanced Scorecard.

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Author Biography

  • Alexander Sassha Torrico Tumaev., Universidad Católica Boliviana

    Graduate in Economics from Universidad Mayor de San Simón and holds a Master's degree in Business Management from Universidad Católica del Norte, Chile. He is currently the Deputy Manager of Human Resources at COMTECO Ltda., and formerly served as Human Resources Manager at Elfec S.A. He teaches General Economics and Human Resources Development at Universidad Católica Boliviana, Cochabamba Regional Unit.

References

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BODIE, Zvi; MERTON C., Robert (2003). Finanzas. Traducción: Prentice Hall. México: Editorial Pearson.

DE LA CALLE DURÁN, Ma. del Carmen; ORTIZ DE URBINA CRIADO, Marta (2004). Fundamentos de recursos humanos. España: Editorial Pearson.

FITZ-ENZ, Jac (2003). El ROI del capital humano. Traducido por Emili Atmetlla Benavent. España: Editorial Deusto.

PHILLIPS J., Jack (2006). Invertir en el capital humano. Traducido por Emili Atmetlla. España: Editorial Deusto.

VIETOR H.K., Richard (2008). Cómo compiten los países.

TORRES ORDOÑEZ, José Luis (2005). Enfoques para la medición del impacto de la gestión del capital humano en los resultados del negocio.

UNESCO (2010). Informe de la UNESCO sobre la ciencia 2010 (Resumen). Impreso en Francia: Ediciones UNESCO.

¿Es posible medir el impacto del capital humano en los resultados de la organización?: el roi de recursos humanos, modelo de medición y otros indicadores del capital humano

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Published

2011-05-30

Issue

Section

Artículos de investigación

How to Cite

Is it possible to measure the impact of human capital on organizational outcomes?: the ROI of Human Resources, measurement model, and other human capital indicators. (2011). Revista Perspectivas, 27, 113-129. https://doi.org/10.35319/pmh3h319

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