Qual o valor do seu empregado? Proposta de um modelo de mensuração relativa do capital humano em sistemas produtivos

Abstract

The ability to identify, develop, renew and manage intangible assets is a determining factor for organizations to succeed. Among these assets, human capital can be seen as the provider and support of the other elements. Measuring it quantitatively becomes an administrative differential. However, traditional human capital measurement models have gaps, as none is able to provide a quantitative measurement of the employee within the firm. Existing models are able to provide aggregated results, incapable of providing atomized responses. In contrast, the objective of this research is to propose a model for the relative measurement of the human capital of employees, in the companies' productive systems. Therefore, Design Science Research was the method selected to conduct this research, supported by theories about human capital and human resources economics. The model developed was applied in a company that produces stamped metal parts, located in the southern region of Brazil. The results obtained show that the proposed model brings theoretical and managerial contributions. From a theoretical point of view, it offers a way to measure human capital, individually, in changing environments. From a managerial point of view, it helps firms to minimize the problem of asymmetric information, as it offers comparative measurement between employees, directly affecting the moral hazard of a qualified employee operating with a level of effort not compatible with their capabilities, granting it acquires more knowledge to make decisions related to hiring, training, development, retention and layoffs.