Table 4 HC utilization efficiency metrics.
From: Implementation of the human capital management concept: an empirical study of small trading company
Title | Metrics |
|---|---|
HCVA | \(\frac{{\rm{sales}}-({\rm{costs}}-{\rm{wages}}\; {\rm{and}}\; {\rm{benefits}})}{{\rm{FTE}}}\) |
HCE | \(\frac{{\rm{operating}}\;{\rm{benefit}}+{\rm{HC}}}{{\rm{HC}}}\) |
