Human capital in Unternehmen: unterschiedliche Ansätze zur Messung des Humankapitals

After a short review on the history of human capital measurement we describe and discuss different approaches that are in use to assess the intangible assetts of an organisation based on knowledge and behaviour. While deductive indicators help to rise the questions on the value of intangible assests, they are inapproriate to build any managerial decision on them. Inductive methods like the Intangible Assets Monitor or the Intellectual Capital Navigator pathed the way to a better understanding of human capital. In the future more holistic appraoches like Balanced Scorecard and the assessments based on the Business Excellence Model of EFQM seem to be even more promising. Nevertheless none of the approaches can yet fulfill the demands of accounting standards.