Employees: Invisible Added Value of a Company

Magda Zupančič


In developed economies, where the work input exceeds the physical input, the
lack of harmonised and standardised rules of human capital assessment is visible.
The mentioned indicates the deficit of an important part of the comprehensive
value-added assessment. What do we lose by ignoring the important part of
the employee’s value added in the working process? Companies underestimate
the employee’s human capital input. Consequently, society typically does not
recognize invisible sources of value added in companies. The goals of this
article are to highlight the missing human capital (HC) element at the company
level assessment and to raise the awareness about its importance. By analysing
existing methods of coping with the mentioned challenge, no harmonised
solution is evident. By the increasing share of the service sector, emphasis on the
HC element should be monitored more closely. The article focuses on the missing
and invisible human capital elements in the framework of the value added; it
offers suggestions for inclusion of the human capital factor in the process of
company’s value added assessment as well as reflections on further steps in this


employee, value added, human capital, assessment

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