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El rol del capital humano en la generación de valor: variables determinantes

Author

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  • Juan Carlos Zapata Valencia
  • Santiago Gutiérrez Broncano
  • Mercedes Rubio Andres

Abstract

A pesar de los adelantos teóricos que relacionan la ejecución del presupuesto de recursos humanos con la inversión en activos intangibles (Abeysekera & Guthrie, 2004; Becker, 1993; Gerhart & Becker, 1996), y el gran esfuerzo realizado por construir herramientas que permitan cuantificar el impacto que la participación y gestión de los recursos humanos tienen en el sistema de valor empresarial, pocos son los estudios que presentan evidencia empírica al respecto, en consideración de los diversos mecanismos organizacionales por los cuales se induce la creación de valor (O. García, 2003). El presente trabajo de investigación se enfoca en el área de recursos humanos; se analiza, en primer lugar, las variables influyentes en la rentabilidad de la inversión en recursos humanos utilizando el concepto de rentabilidad de la inversión en recursos humanos (Fitz-Enz, 2003); posteriormente, y mediante un análisis de correlación paramétrica, se determina la relación que tiene la rentabilidad del recurso humano sobre la generación de valor empresarial medido en el flujo de caja. Se concluye que existe una relación directa entre los resultados de los indicadores de valor y la rentabilidad del recurso humano, haciendo necesario identificar las variables organizacionales que articulan el recurso humano y la rentabilidad empresarial.

Suggested Citation

  • Juan Carlos Zapata Valencia & Santiago Gutiérrez Broncano & Mercedes Rubio Andres, 2013. "El rol del capital humano en la generación de valor: variables determinantes," Revista Ciencias Estratégicas, Universidad Pontificia Bolivariana, January.
    • Handle: RePEc:col:000431:011387
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    References listed on IDEAS

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    More about this item

    Keywords

    Rentabilidad de la inversión en capital humano; Capital humano; Control estratégico; Generación de valor; Calidad del trabajo;
    All these keywords.

    JEL classification:

    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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