Human Capital in Unternehmen: Unterschiedliche Ansätze zur Messung des Humankapitals

After a short review on the history of human capital measurement we describe anddiscuss different approaches that are in use to assess the intangible assetts of anorganisation based on knowledge and behaviour. While deductive indicators helpto rise the questions on the value of intangible assests, they are inapproriate tobuild any managerial decision on them. Inductive methods like the Intangible AssetsMonitor or the Intellectual Capital Navigator pathed the way to a better understandingof human capital. In the future more holistic appraoches like BalancedScorecard and the assessments based on the Business Excellence Model ofEFQM seem to be even more promising. Nevertheless none of the approachescan yet fulfill the demands of accounting standards.