Intangible Asstes and especially human resources are crucial for the present and future success of a company. Many studies have found out the importance of human resources as a strategic resource following the argumentation of Prahalad and Hamelt and their resource based view. The need for a HR management system is therefore perceivable. Different approaches have been made including Human Resource Accounting and a Human Resource
Balanced Scorecard. These attempts, however, are either not meaningful for the practical use or not holistic in terms of money and strategy. After discussing the problems of the various approaches, I tried to combine different means towards an adaption of the Human Resource Balanced Scorecard developed by Becker et al..
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- Johannes Lenhard (Autor), 2009, Human resource controlling, Múnich, GRIN Verlag, https://www.grin.com/document/142172
