Table 5 Development of HCE (€).
From: Implementation of the human capital management concept: an empirical study of small trading company
Indicator | 2017–2018 | 2018–2019 | 2019–2020 |
|---|---|---|---|
Sales (€) | 549,000 | 595,000 | 700, 000 |
Costs (€) | 438,120 | 547,400 | 630,000 |
Cost of wages and benefits (€) | 115,010 | 118,175 | 127,945 |
FTE | 30 | 31 | 34 |
HCVA | 6030 | 5348 | 5822 |
Total operating profit (profit after taxation) (€) | 50,728 | 37.12 | 54.60 |
HCCF (€) | 118,979 | 120,821 | 137,723 |
HCE | 1.43 | 1.31 | 1.4 |
