Uztaro 123 (2022)

Langileen prestakuntzan inbertitzea, enpresa-balio ukiezinaren faktore erabakigarri gisa

Laburpena:

Giza baliabideak lehiakortasun-abantailaren iturri dira enpresa askorentzat, eta, askotan, baliabiderik baliotsuena. Horregatik, haien azterketa eta kudeaketa beharrezkoa bihurtzen da eta gero eta garrantzitsuagoa da enpresaren balioa handitzeko. Lan honen helburua eredu teoriko bat proposatzea da, prestakuntzako inbertsioak enpresen ukiezinen guztizko balioan duen eragina aztertzeko. Langileen prestakuntzan metatutako inbertsioak enpresaren ukiezinen balioan duen eragina aztertzen duen eredu bat proposatzen da.

Gako-hitzak: Kapital intelektuala -- Giza kapitala -- Burtsa-balioa -- Prestakuntza

[Title]

Investment in personnel training as a determining factor of the intangible business value

[Abstract]

Human resources are a source of competitive advantage for many companies, and in many cases the most valuable resource. Therefore, its analysis and management are necessary and increasingly important to increase the value of the company. The aim of this work is a theoretical model’ approach that analyses the influence that investment in training has on the total value of the intangibles of companies A model is proposed that analyses the influence that the accumulated investment in employee training presents on the value of the companies’ intangibles.

Key words: Intellectual capital -- Human capital -- Stock market value -- Training