期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2009
卷号：9
期号：2
页码：92-99
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the man agement, along with all the other departments, the management control contributes to the resources of the entity. In this paper we want to demonstrate the importance of human capital as one of the key factors of the growth process in all countries and the necessity of the organization of a management control to be able to provide information about human resources. Which are the axes for the reporting of the information concerning the human resources? What kind of reports and indicators should be prepared by companies for management? Which are the main concerns of the companies connected to profitableness efficiency wages? The answer will be found in this paper. In the current conditions in which personnel restructuring processes, combined with the costs reduction efforts and new requirements arise in the management control of the company, our paper will present how we can make a correct assessment of the value created by the human resources component of the company.
