HUMAN CAPITAL – A STRATEGICAL RESOURCE FOR KNOWLEDGE ORGANIZATIONS

Abstract. Immaterial value of contemporary organizations is on continuing growing, but these, approach in a new manner the aspects about their performances and timelines of development, they are intensifying the investments into the human capital, the organizational capital, respective into relational structure of the company. On the same time, the instruments of the financial reporting and traditional management are not able to quantize the investment’s efficiency into the intellectual capital of company. This essay, had not it base a vast study about the measure methods of the intangible’s contributions at the company’s value, show a calculation model of contribution of human capital at grow of knowledge value based company’s. Key-words: knowledge management, human capital, intangible assets Started by 90’s, an increasing number of the research institutes and companies especially from North Europe began to put seriously the problem about measure, estimate and expressing of the investment’s efficiency on intangible assets. These efforts went to suggest many theories about these on the last years and were creating measure methods witch tend on time to apply like some report standards. This was happened when the important of intangibles assets for the company’s success was significant grow, and the traditional economical and managerial concepts were not adequately. To recent economical and managerial studies based on the elaborated of some instruments witch to facilitate a better understanding an