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Current state of the discussion
The current discussion is burdened with vague terms, misunderstandings (e.g. "Unwort des Jahres 2004" - non-word of the year 2004) and through inflationary use in order to rename the operational personnel work as something more fashionable. Human capital management is still a construction site with conceptual and methodical problems, for which very different solution principles are offered.
Definition: What is human capital?
According to Edvinsson/Malone 1997, human capital describes:
- the entirety of the employees' knowledge, abilities and experiences
- the employees' ability and willingness to learn in order to renew and gain knowledge, abilities and experiences
- the dissemination of the new knowledge as well as the new abilities and experiences in the company
- the creativity and innovative strength of the company
Components of the human capital
ISPA consult differentiates between personal human capital and impersonal human capital:
- Personal human capital (= individual HC) is represented in and connected to individuals. The employees take it with them when they go home after work or when they leave the company.
- Impersonal human capital is either process-linked (= "dynamic human capital") or structure-linked (= "structural human capital"). The dynamic human capital is represented in procedures and "flows" with them. The structural human capital is represented in structures and stabilises these structures.
Benefit for the operational personnel work:
- quality of the personnel is emphasised compared to the costs of the personnel
- personnel work is enhanced to a value-creating or capital-forming activity
- cost-intensive personnel projects become more justifiable as "investments in the human capital"
- the meaning of the personnel or the human capital for the company value becomes an issue
- cooperation between the personnel and the financial department is promoted through a common language, a common way of thinking and common methods
- recognition of personnel-relevant facts as rating criteria according to Basel II is fostered
ISPA consult was and still is active through:
- concept development: elaboration "Job Holder Value" as counterpart to "Shareholder Value"
- method development: "Stuttgart HCVA formula" for measuring the human capital in the style of the "Saarbrücker formula"
- knowledge transfer through company workshops (VW AG, Telekom AG, Deutsche Bank AG, Stuttgarter Versicherungsgruppe, Hartmann AG etc.), staff executive conferences (Educational Institute of the Saxon Economy Dresden, BSU summer academy) and research groups at Verbundnetz Gas AG Leipzig and Bayer AG Leverkusen
Publications
- Ackermann, K.-F.: "Vom Wert des Menschen aus betriebswirtschaftlicher Sicht. Was bringt das Humankapital-Konzept für die Personalarbeit?", in: Ackermann, K.-F./Fleig, G. (Ed.), "Wandel der Arbeit - Arbeit im Wandel: Orientierungen für das künftige Personalmanagement", Bonn 2005, p. 79-105
- Ackermann, K.-F.: "Den Wert des Humankapitals bestimmen", in: Personalwirtschaft, 9/03, p. 46-49
Consulting focuses of ISPA consult
- method support for measuring the operational human capital
- valuation and classification of concrete personnel programs according to their contribution to the creation of human capital (separation of value-creating and value-crushing personnel programs)
- integration of human capital into the Balanced Scorecard-based personnel support
- search for new applications of the human capital approach
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