Resumo

GALLEGO-GIRALDO, Carmenza  e  NARANJO-HERRERA, Cristhian Guillermo. The human capital of the company: A measurement proposal. Entramado [online]. 2020, vol.16, n.2, pp.70-89.  Epub 18-Jan-2021. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.2.6544.

The purpose of this article is to present a proposal for the measurement of human capital that integrates the components, variables and indicators determined from the research carried out around the measurement of human capital of a group of Colombian companies. To this end, a quantitative research was carried out under the design of case studies, in which the information was collected through the use of a survey applied to a statistically representative sample of employees at the strategic, tactical and operational levels, and through the review of documents and human resources information systems of the studied companies. In addition, a comprehensive review of the specialized literature on the subject of human capital was carried out in the Scopus, Science Direct, Dialnet, Redalyc and Google Scholar databases. The results show that the investigated companies are unaware of the elements that integrates human capital and do not have the traceability of the data of their personnel to measure it. It is concluded that the measurement of human capital should be examined starting from four components: knowledge, shared values, labor competencies and typology of personnel, based on which a proposal was built that incorporates, for each one of them, a set of variables and indicators to identify and quantify this intangible asset and increase the identification. of its management.

JEL CLASSIFICATION M12

Palavras-chave : Intellectual capital; human capital components; human capital variables and indicators.

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