Table 6 Metrics of HC investment efficiency.
From: Implementation of the human capital management concept: an empirical study of small trading company
Title | Metrics |
|---|---|
HC ROI | \(\frac{{{\rm {total}}\; {\rm {operating}}\; {\rm {profit}}}-{{\rm {investment}}\; {\rm {costs}}}}{{{\rm {investment}}\; {\rm {costs}}}}\,\times \,100=\,\frac{{{\rm {net}}\; {\rm {return}}\; {\rm {on}}\; {\rm {investment}}}}{{{\rm {investment}}\; {\rm {costs}}}}\,\times\,100\) |
NPV | \(\mathop{\sum }\limits_{{t}=1}^{{n}}\frac{{R}_{{t}}}{{(1+{i})}^{{t}}}-{C}_{{t}}\) Rt … revenues from investment; i … discount rate of return; t … number of timer period; Ct … present value of invested cash |
