Table 3 HCCF development (€).

From: Implementation of the human capital management concept: an empirical study of small trading company

Parameters in Euro (€)

2017–2018

2018–2019

2019–2020

Wages

97.488

97.488

109.788

Costs of benefits

0.520

1.257

1.491

Wages of temporary employees

17.002

19.430

23.673

Costs associated with turnover and absence

3.969

2.646

2.771

HCCF (€)

118.979

120.821

137.723