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Messung und Steuerung von Humankapital: Neue Herausforderungen an das Personalcontrolling

Messung und Steuerung von Humankapital: Neue Herausforderungen an das Personalcontrolling

          
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About the Book

Eine adäquate Wertermittlung von Unternehmensvermögen ist von besonderer Relevanz. So sind Stakeholder, wie Investoren, Lieferanten oder Kreditgeber, auf verlässliche Informationen über den Wert und das Wertpotenzial eines Unternehmens angewiesen. Marktwert und Buchwert genügen allerdings immer weniger dem Anspruch, über die tatsächliche Vermögenssituation eines Unternehmens eine realistische Aussage zuzulassen. Speziell wissensbasierte Unternehmen können in der Regel im Vergleich zu anlagenintensiven Unternehmen einen relativ zur Höhe des Buchkapitals betrachteten größeren wirtschaftlichen Erfolg erzielen. Dieser Erfolg wird in hohem Maße auf das immaterielle Vermögen eines Unternehmens zurückgeführt. Gerade das Humankapital als Teil dieses immateriellen Vermögens scheint zur Generierung von Unternehmensgewinn von herausragender Bedeutung zu sein, da der Mensch durch seine Leistung wesentlichen Einfluss auf die unternehmerische Wertschöpfung ausübt. Eine Quantifizierung des Humankapitals mit dessen Potenzialen kann aufzeigen, wie ein Unternehmen in naher Zukunft mit ökonomischen Herausforderungen umzugehen vermag. Da das Humankapital durch das Wissen, die Fertigkeiten und die Potenziale der Mitarbeiter verkörpert wird, bedarf es auch strategischen Denkens und qualitativer Methoden, um es zu identifizieren und zu bewerten. Auf Grund der Nähe zu personalwirtschaftlichen Fragestellungen und des bereits verfügbaren Instrumentariums eignet sich insbesondere das Personalcontrolling zur Wahrnehmung des hieraus resultierenden Aufgabenkomplexes. In dem Buch werden daher Aufgaben, Instrumente und Organisationsformen des Personalcontrollings erläutert. Es werden ferner verschiedene Verfahren zur Messung und Steuerung von Humankapital vorgestellt und kritisch anhand von zuvor ausgearbeiteten Anforderungen analysiert. Dabei wird auch erforscht, inwiefern das Personalcontrolling tatsächlich zur Messung und Steuerung von Humankapital herangezogen werden kann oder ob diese Aufgab
About the Author: Matthias Singer, Jahrgang 1974, ist Dozent für Unternehmensführung. Vor seiner wissenschaftlichen Tätigkeit arbeitete der Politologe und Diplom-Kaufmann viele Jahre als freier Journalist für Radio, Fernsehen und Printmedien. Während seiner Arbeit als strategischer Personalcontroller bei einem Automobilproduzenten setzte er sich mit verschiedenen Konzepten zur Messung und Steuerung von Humankapital kritisch auseinander.


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Product Details
  • ISBN-13: 9783836692823
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 190 gr
  • ISBN-10: 3836692821
  • Publisher Date: 19 Jul 2010
  • Height: 254 mm
  • No of Pages: 100
  • Series Title: German
  • Sub Title: Neue Herausforderungen an das Personalcontrolling
  • Width: 178 mm


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Messung und Steuerung von Humankapital: Neue Herausforderungen an das Personalcontrolling
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