Measurement of Humancapital The employee future income method by Baruch Lev and Aba Schwartz

Daniel Streich Bochum

Abstract


Even though the great importance of the factor human capital has been recognised there is still no standard approach of measuring human
capital. Accordingly a benchmarking tool needs to be developed to quantify human capital in companies.
Aim of this paper is to present the approach developed by BARUCH LEV and ABA SCHWARTZ that facilitates the calculation of the value of human
capital for individual companies.


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