Capitale Umano - Definizione e Valutazione

In this thesis what I wanted to study and better explain and consider is the value that human capital has within a company. Since not always values can be measured using specific KPI, I consider interesting the idea to get a better understanding of what actually is considered as value for a company and, specifically how the human capital has perceived within it. We all agree that a company is a gathering of knowledge and information brought by those actors working in the different areas and sections of a company. However, even though we can states that for a start-up this concept is usually very clear, for average companies this might not be the case. The aim of this thesis is to find a reasonable definition and, more important, how can it be accessed of human capital’s value. The questions to be answered are: - How important is for a company, human capital? - How can a company access the value emitted by its human capital? - How can a company improve the performance of its human capital, which turns into value? - When evaluating a company, how much does weight the human capital? Since this is a very delicate topic, many studies have been carried out on. To answer the questions, I decided to look for and analyze early studies made by different institutions.