10Importance of human capital management in health care institutions
Artur Paździor
The nature and structure of human capital
A modern enterprise’s competitive position depends on a number of tangible and intangible factors, both financial and non-financial (cf. Paździor, 2013, pp. 5–25). Financially, they determine growth and profitability (Kumar, 2015, p. 75). The complexity of modern socio-economic systems makes intangible, non-financial resources, such as knowledge, skills, and technological and intellectual resources, increasingly important in generating value (Kateb, 2014, p. 630). While technologies are reflected in the system of financial records and reporting, intellectual resources, although they have ...
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