Human Capital Perspective (Present View)

1. Human capital expenditures are viewed as a source of value.
2. The HR function is perceived as a strategic partner.
3. Top executives are increasingly involved in allocating HR budget.
4. Human capital metrics focus on results.
5. Top executives are involved in the design and use of metrics.
6. The use of ROI has become an important. tool to understand the cause-and-effect relationships.
7. Human capital measurement focuses on the data needed.
8. Human capital measurement is based on what is needed in the organization.
9. HR programs are linked to specific business needs before implementation.
10. Overall reporting on human capital programs and projects is output focused.

Source : Investing in your company’s human capital : strategies to avoid spending too little—or too much .Jack J. Phillips.2005

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