This textbook is a summary of “Berliner Balanced Scorecard: The Employee Perspective”. The ‘Berliner Balanced Scorecard’ approach demonstrates that the perspectives of the Balanced Scorecard are linkable and that each of them can be calculated. At the same time, the approach faces the challenge to quantify human resource capital.
Description
Content
- Introduction
- Determination of the Employee Profit Contribution
- Interpretation of the Employee Profit Contribution
- Projection to the Employee Cash Flow
- Capital Budgeting-related Summary to the Potential Value of Employees respectively Human Resource Capital
- Possible application and interpretation of the results
- Hierarchy of indices of the potential perspective ‘employees’
- Summary: Berliner Balanced scorecard Approach
- List of Sources