To meet the desiderata expressed by the implementation of knowledge-based economy, companies must reconsider development strategies and must facilitate the shift from a management largely based on resource consumption to knowledge-based management. In this view, the importance of the human factor increases, becoming a precious resource that creates value and competitiveness. This paper shows the interaction between company performance and human capital, exemplifying this aspect through a case study based on a regression model in Romanian software companies. The obtained results show the strong connection between company performance, expressed by net income, and the quality of the human capital, synthesized by labour productivity.