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EKONOMIA I PRAWO. ECONOMICS AND LAW
Volume 17, Issue 4, December 2018
p-ISSN 1898-2255, e-ISSN 2392-1625
www.economicsandlaw.pl
© 2018 Nicolaus Copernicus Universi. All rights reserved. cbyd
Creang value of organizaon through
human capital management
WERONIKA TOSZEWSKA-CZERNIEJ
Koszalin Universi of Technology, Facul of Economic Sciences, Department of Management,
ul.Kwiatkowskiego 6e, 75-343 Koszalin, Poland
wtoszewska@gmail.com
Absact
Movaon: Creang compeve advantage is based on the company’s abili to create
value for the customer. e key factor that allows to create product or service which are
compable with the needs of customers is the employee. Held by people human capital is
of parcular value to the organizaon because of the complexi and diversi, which de-
termines the scope of its use. Based on a model developed by J. Ingham and achievements
in the eld of human capital theory in the arcle author aempt to develop a scheme
which is allowing the improvement of human potenal.
Aim: e aim of the arcle is to present the approach of value creaon through the use
of human capital. It is based on a combinaon of elements of the value chain and the rec-
ognion process. e presented approach gives the abili to create a human capital
management sategy, which allows to determine acons that creates the level and value
of processes in organizaon.
Results: Applicaon of developed scheme, based on a combinaon of value seam with
processes for human capital allows to determine the dierenaon of human potenal
and its involvement in various organizaonal processes. In the longer term use of the pre-
sented approach will allow for the actual building and the development of values based
on the use of organizaonal processes and human factor.
Keywords: human capil; human capil management; value; processes; service
JEL: J24; M5; L8
ORIGINAL ARTICLE
received 02.01.2018; revised 28.05.2018; accepted 31.12.2018
Citaon: Toszewska-Czerniej, W. (2018). Creang value of organizaon through human capital
management. Ekonomia i Prawo. Ecomomics and Law, 17(4): 443–457.
doi:10.12775/EiP.2018.032.
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
444
1. Inoducon
e company’s abili to obtain and maintain a compeve depends om
the organizaonal resources. e level of compeon between organizaons
forces them to verify the individual funcons and business processes to achieve
compeve advantage (Ahuja & Kumar, 2009, p. 241). Eecve ansforma-
on of input to the output that brings high value for a client is the main objecve
of the organizaon and determines the possibili of market success. Vericaon
of the ansformaon process of input elements allows to show their importance
for the creaon of value through results. Dierence between human resources
determine the conibuon in the process of creang the value and enable com-
parisons between individuals performing homogeneous processes in the organ-
izaon. Service providing process is a specic one in which human capabilies
and competences play a major role.
A key organizaon component is human capital (Król, 2015, pp. 96–98)
which requires the measurement to know its ue status. erefore, choosing
of appropriate methods and management techniques is required. e main aim
of the arcle is to describe the approach of value creaon through the use of hu-
man capital. e approach includes elements of the value chain and process
of building service value. It helps to create a human capital management sat-
egy, which allows to determine the appropriate acon which creates the level
and value of the processes.
2. Literature review
Human capital management is an important element of the organizaon’s man-
agement process. People are considered as a sategic element that help to gain
a compeve advantage. According to the Accounng for People Task Force
‘HCM is an approach to people management that eat it as a sategic issue
and seeks a systemacally measure how people polics and pracces create
value’2, (Young, 2005, p. 24). e HRM literature explains the relaonship
of HRM pracces and company performance through the resource-based view
(Borowski, 2013; Ingham, 2007; Król, 2015). is view argues that compeve
advantage is obtained when resources are valuable, rare, and inimitable. Having
regard to the approach presented in the arcle the key organizaons resource is
human capital, it can be dened as the skills, knowledge, experience and health
that make people economically producve (Becker, 2009; Ingham, 2007; Król,
2015). e abili to create value for the organizaon depends on the dieren-
aon of the human capital components and the abili to use them. model cre-
ated by J. Ingham (2007) is based on building value through the use of human
capital. Literature indicates that the key to the proper use of human capital is
measurement (Becker, 2009; Ingham, 2007; Król, 2015; Massingham & Tam,
2015), the presented arcle uses an approach based on measuring process ow
rates, in accordance with the model of creang values of M. Porter (2006).
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
445
3. Research approach
In an arcle based on literature study’s, author aempt to connect process
model of the organizaon with elements of the human capital management pro-
cess. Based on the created scheme case study was carried out, which serves as
a beginning for further research process and improvement of the presented ap-
proach, in order to make beer use of human capital in the organizaon. A case
study method was employed. Presented in the arcle study on service process
value was carried out in micro-enterprise providing services in the eld of auto
mechanics. e enterprise is located in the West Pomeranian province. e
scope of the study takes into account the me period of six months and was ana-
lyzing the process of providing services by 6 employees. e research tool was
a quesonnaire of the scope of work, completed aer each process, in which
the employee was involved in during the working day. e vericaon process
of creang services value by the employees proceeded according to the scheme
1.
3.1. e process of creang value
Creang value allows to connect the mission, goals and operaonal sategies,
which requires the full cooperaon and accountabili at all management lev-
els (Szczepankowski, 2007, pp. 19–20). Based on the presented denion is
assumed, that the creaon of value in the enterprise is a process that is imple-
mented by the cooperaon of three interdependent components:
– skilful connecons of mission, sategic objecves and companies’ taccs;
– involvement of all levels of management company;
– eecve combinaon of quantave and qualitave characteriscs which
determine the value (Nogalski & Bors, 2000, pp. 16–21). In the process
approach, the company is regarded as a process or series of related acons
constung the specied value om the customer point of view. Value
chain analysis is key to understanding the sategic capabilies of an en-
terprise, giving a detailed look at how enterprise resources are being used,
their conol, and the pe and quali of their interrelaonships. Typically,
this analysis is the cause of good or bad business condion (Weiss, 2012, pp.
261–283).
Current research emphasizes the usefulness of organizaonal outcomes
to others when dening value (van Fenema et al., 2014, p. 180). eorecal
analysis of the concept of value, presented in the literature, focuses on exam-
ining the inuence and sength of the sucture of the sources of value crea-
on and the evoluon of the relaonship between them. At the sategic level
of organizaon, the value method has a role in the design of programs intended
to deliver sategic benets (Jay & Bowen, 2015, p. 132). Analyze of the value
process enabled to form a sequenal approach to value creaon. Value stages
are created based on the division of the processes, they have the abili to in-
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
446
form the organizaon and the client on the state desired, and the level of ob-
taining this status. e formula value management is therefore a concept that
unites the customer value theory with value for the owner’s approach. M. Por-
ter (2006, p. 22), says that this concept allows a systemac look at the source
of the value generated for the buyer. e selected stages of value generaon
take into account the three phases in which the value of the input and output
ows are generated by the acons to which they are subjected. e elements
of the process are shown in scheme 2.
In the various phases it is important to isolate a sub-acon and acon that
create value for the customer. It is important to dene the key areas of ac-
vi of the company sources of compeve advantage. Exacng measures
of value or combining them is done in terms of their impact on compeveness
(Borowski, 2013, p. 16).
3.2. Creang processes value by human capital
ere is recent interest in other capitals and how these can be used to create
organizaonal value (Massingham & Tam, 2015, p. 399). According to the the-
ory, there are three ways of recognion, intangible and tangible assets that al-
low to provide value in sategy. Each aects the funconing of the company
and generate nancial results in dierent extent. e rst stage is the level
of value creaon that represents a matching individual skills to organizaonal
capabilies. is is the basis to achieve the organizaon’s return in investment,
which will exceed the cost of capital invested. A key element om the point
of view of the theory of human capital is the abili to assembly workers with
high level potenal of uniqueness in generated processes.
e second area is primarily focused on internal processes, carried out by
employees. Depending om the level of the conibuon acon taken in the sec-
ond area are the basics for obtaining the desired eects. e nal step in process
of value making is formed value, characterized by having a corresponding in-
crease in potenal relave to the input. Important role plays the measurement
process, which is the primary method for verifying eecveness of the HR pro-
cesses. Scheme 3 takes into account the dierent phases of the value creaon
process which determinate the process of generang the value.
Recognion of acvies relang to the implementaon of the HR funcon
on the basis of the process approach is based on a concept created by J. Ing-
ham (2007). It allows to share value creaon in three basic stages, on acons
in the eld of human capital management.
e rst stage is value for money, dened as the value of the conibuon.
is area refers to the basic elements of value, primarily material, which can
create increased eciency. It also considerate the legal requirements and other
basic standards. It is a useful area that not always allow to achieve business ob-
jecves and ensure customer sasfacon. It has however a direct impact on -
nancial results.
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
447
e second phase of the added value represents the necessary skills
to meet business needs. ese acvies may aect a signicant improvement
in the eciency of the processes, but above all, is increasing the eciency lead-
ing to growth, change and development of organizaonal processes.
e last stage produced value represents the result of undertaken acvies.
e principle of this area is that connuous improvement generated value is
insucient. Skills and abilies to create value are required to be able to surprise
competors and change the nature of the areas of compeon.
Just as in the assumpons of the resource theory created intangibles assets
must be valuable, rare, durable over me and not easy to follow. e gener-
ated value consistent with the assumpons may be dicult to develop and even
more dicult to maintain. e pace of change in the economy with an increase
in compeve acvi may mean that resources and skills can move to a lower
level values. is usually means that what the present moment is generated value
can, in a short period of me, constute an inial value, which is the foundaon
subjected to acons aimed at producing value growth.
e approach focused on the applicaon of methods and techniques which
are tailored to the accumulated capaci has led to the development of intangible
assets, but if they are not in line with the business sategy of the company will
not be able to generate added value. Step output includes both tangible and in-
tangible outputs of processes. Tangible outputs refer to the number of employ-
ees, their observable behaviour, explicit knowledge and skills. e outputs
of intangible assets related to the formaon of human capital, organizaonal
and relaonship include human capabilies, commitment (Hamel & Prahalad,
1994, p. 163).
Every element in the chain requires the development of an individual set
of measures, adequate to the ongoing pracces. Consistent measures of value
should be developed for each area of consideraon, taking into account the dif-
ferent approach to specic areas of the sategy. us, it is assumed that the ac-
vi value through the implementaon of more than one process. In addion,
dierent levels of human capital management enable the development of acv-
ies in support of the various elements of the human resources sategy (Ing-
ham, 2007, p. 183).
Process approach shows how the human factor conibutes to the creaon
of value and is a basic assumpon of the presented concepts. Employees with
possessed potenal play a special role in the process of creang services value.
To a large extent, the employees determine the eects of the process of service.
Individualized nature of services due to primarily om the relaonship between
the conactor and the result. Using the presented scheme based on the input
and output seams may be characterized the service providing process.
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
448
3.3. Service delivery process
Eects of the business operaons of the producon system can be interpreted as
resource eciency input system— human labour, capital, materials in the pro-
ducon of goods and services that represent its output (Piętowska-Laska, 2008,
p. 83). As the service is determined every acon contains an element of imma-
teriali, which consists in inuencing the customer or items or properes that
are in his possession, and that does not ansfer ownership rights (Payne, 1997,
p. 9).
Services have been characterized dierently to goods and are said to be de-
ned by their intangibili, inseparabili and simultaneous producon, disi-
buon, and consumpon (Resnick et al., 2014, p. 840). Regardless of the pe
of services there is a similar increase in the impact on consumers of dierent
social, economic and technological. Among the forces bearing the growth
in consumpon of services are included: increasing the level of income per cap-
ita, the need for a wider range of social benets, the size and role of the pub-
lic sector, the complexi of working environments, increased specializaon,
relaxaon of ade barriers. ese ends conibute globally to the increasing
importance of service processes (Bryson et al., 2004, p. 243).
In the process of value creaon companies use the specic conibuon
that through the process of ansformaon creates a service that allows to meet
the needs of customers. In addion, service sta ought to oer not only pro-
fessional and competent but also personal and iendly service with a proac-
ve approach to customer needs (Ilicic & Webster, 2015, p. 174). Consucon
of values requires mulple integrated steps in many areas of business (Jeziorski
& Borkowski, 2008, p. 38). e eecveness of this process depends on the re-
sources available and the capacies that have units operang in organizaon
sucture. Scheme 4 shows the elements building the process of service.
Resources are idened with the conibuon necessary to provide services.
e diagram takes into account the area of inasucture, informaon, agents
and employees as key elements of the input process. While abili is understood
as corporate know-how in the eld of coordinaon, conol and deployment
of resources of value in certain parts of the organizaon. e task of the spe-
cic abili is to provide enterprise possibilies for opmal use of resources
in the process of creang value for customers.
According to the approach presented in the arcle key importance in provi-
sion of services is aibuted to employees. e only elements belonging to both
the abili and resources. is underlines the primacy of employees in the pro-
cess. e abili of employees is idened with potenal, which accumulated
in the employees, allows for the implementaon of the process of providing ser-
vices in a way that ensures the achievement of customer sasfacon. People are
a very important factor dierenang services. By creang addional benets
become a source of compeve advantage (Michalski, 2007, p. 535).
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
449
4. Methods
e analysis made in the study was based on the vericaon of a service process
implemented by 6 employees of the company. Parcipants in the study tak-
ing into account the age and work experience have been apprehended on ve
charts. Each of the employees for a period of six months, that dened the case
study period, has generated an output value with the involvement of appropriate
value conibuon.
Chart 1 shows that the sta of the company is young, since the average age is
31.4 years, and the average seniori in the company is 5.6 years. is situaon
has both posive and negave aspects aecng the organizaon’s acvies.
Employees are characterized by a esh approach, low probabili of profes-
sional burnout, lack of generaonal dierences. However, there are limitaons
related to the low level of experience, which is exemely important in the pro-
cess of providing services and which aects the number of mistakes made by
employees during their work.
e duraon of the study lasts a period of 6 months. e arcle included
the results of studies taken om March to August 2016. Tested processes con-
sider the posion of employees recurring tasks, including repair and replace-
ment of parts of motor vehicles and motorcycles.
5. Analysis of value creaon process
High value of the human factor is one of the condions for the development
of enterprises, as conducive to lowering the costs of their acvies, thereby
increasing their compeveness. Value calculaons in presented study were
based on the conibuon of the companies on the value of expenditures used
in the service process and the value of employee engagement dened by the com-
pany as 25% of the hourly work of the employee. e output value is built by
the value of services produced, as reected in the amount of what the customer
pays. e approach to the calculaon was condioned by an arrangement with
the company, which established minimum interference in the process of work
and limited access to nancial data.
An analysis of creang value requires the presentaon of input amount that
the parcular process involved. According to the presented in scheme 4, it is
necessary to present the value of assets and capabilies, which are the basis for
building the value of service processes. Chart 2 shows the dierences in the value
of work in PLN and the resources used by employees in the considered period,
which are considered as an input in the service providing process.
e gure shows the disparies exisng between the values of the inputs by
individual employees. In all cases there is a visible increase in the value input
in the second quarter survey. is is mainly due to the increase in the amount
of processes, partly as a result of the dismissal of two workers. Aer each ser-
vice employee on specially designed for tesng sheet marked the working me
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
450
and the pe of used labour resources involved in the service process. In the fol-
lowing part of the study on the basis of demonsated value the size of ansfor-
maon and output value of individual employees will be presented.
e ansformaon is generally dened as a kind of process changing the sub-
ject, consisng of its converng by mechanisms of natural or put into acon by
the people (Wróblewski, 2009, p. 9). Organizaonal processes in order to ena-
ble the generaon of value for the customer include all the costs of the resources
involved directly and indirectly in the process. In the study included only
the cost of the work of the employee, as factors determining the value of en-
gaging human capital. is is a great simplicaon and requires further work
on the applicaon of the concept of enlargement and the fullment of other var-
iables. Chart 3 shows how during the individual months has changed the value
of the ansformaon processes created directly by employees.
e value of work in the considered case takes into account that part
of the salary, which is built on the basis of the unit cost of work me for each
employee determined in the examined company. Recognion of remunera-
on om the point of view of the employer recognizes them as the purchase
price of a factor represenng the manufacturing component of total producon
costs. Considered om the point of view of the employee is the income aris-
ing om the involvement of their own capital on the basis of the employment
relaonship. An ecient system of remuneraon should have been designed
so as to provide an opportuni to develop both the level of compeveness
of the company and the competence of the worker (Borkowska, 2004, p. 11).
e result of the involvement of human capital is the eect in the form of ser-
vices delivered to the customer. From the point of view of the present concept
value of outputs reects the dierence between the value of me and the level
of remuneraon obtained by the employee. Such a disncon allows to eval-
uate the actual value of the output seam generated through the involvement
of employee human capital. Chart 4 shows the output values of employees
of the company.
Considering that human capital management process allows for more ac-
curate separaon of the actual values built up through commitment of human
capital in various organizaonal processes. In the present case, which in-
cluded a comparison of the same processes carried out by employees working
in the same condions for the same period of me vericaon seams does
not constute such a complex task. e following gure shows the dispari
between the values input, ansformaon and output produced by individual
employees.
Chart 5 shows that in described example the value of outputs in every case
is higher than the input element. is only proves the validi of the basic as-
sumpons of the process model. Human capital management should mainly
help to build value by the human factor. Demonsated by tesng dispari
proves the validi of the basic assumpons of process approach. However,
given that the knowledge of the ue value of what is created by people in the or-
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
451
ganizaon requires meculous vericaon of the conibuon of each employee
in the seam and separate the conibuons provided by the organizaon is
necessary to deepen the scope of the study.
e next stage of the presented approach should be vericaon of the rea-
sons for the disparies, which primarily requires a detailed measurement of hu-
man capital. An important challenge for human capital research is to idenfy
a set of measures which are widely accepted and adopted. e eld’s focus
on measurement appears to suggest that it must be accurate before progressing
to managing (Massingham & Tam, 2015, p. 393). is measurement should
cover the elements involved in the producon of services such as capabilies,
competences, sasfacon and involvement. Employee sasfacon and com-
mitment refer to the individual’s emoonal relaonship with the organizaon
and help understand whether they will use their knowledge to create value for
the rm (Massingham & Tam, 2015, p. 395).
6. Conclusion
Included in the arcle approach assume that generate value by human capital
is the basic factor of the success of the organizaon. e value of their coni-
buon to the value of creaon process is determined by the level of investment.
e technical capabilies and intellectual potenal of the employee help to see
that the process is not just an execuve standard. Processes are to be the point
of reference for execuves, in order to indicate the direcon of acvies that
will be opmal for fullling customer expectaons (Kisiel, 2015, p. 89).
e purpose of the use and development of human capital is to maximize its
value during the implementaon of management processes. Shaping the ser-
vice process is determined by the sength of mind and the abili of its use by
employees. Inclusion in the human capital management process of the value
chain has allowed it to idenfy disproporons in the conibuon of individual
workers in seams of value. is is an easy way to understand how important
is the human potenal involved in specic organizaonal processes. is is rst
and foremost an impulse to invesgate the reasons for creang services of var-
ying levels of value.
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Acknowledgements
Author conibuons: author has given an approval to the nal version of the arcle.
Funding: this research was undertaken as part of e paradigm of organizaon management,
sge III project and was fully funded by a grant 504.04.08.
Note: the results of this study were presented at 9th Inrnaonal Conference on Applied
Economics Conmporary Issues in Economy (June 22–23, Toruń, Poland).
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
454
Appendix
Chart 1.
Survey respondents
53
10 86
2
32
27
34 33 35
28
0
5
10
15
20
25
30
35
40
employee 1 employee 2 employee 3 employee 4 employee 5 employee 6
seniori age
Source: Own preparaon.
Chart 2.
Levels of input seams
0
1000
2000
3000
4000
employeer 1 employeer 2 employeer 3 employeer 4 employeer 5 employeer 6
march april may june july august
Source: Own preparaon.
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
455
Chart 3.
Levels of ansformaon
0
2000
4000
6000
8000
10000
employeer 1 employeer 2 employeer 3 employeer 4 employeer 5 employeer 6
march april may june july august
Source: Own preparaon.
Chart 4.
Levels of output seams
0
2000
4000
6000
8000
10000
12000
14000
employeer 1 empl oyeer 2 employeer 3 employeer 4 employeer 5 employeer 6
march april may june july august
Source: Own preparaon.
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
456
Chart 5.
e levels of value created by employees
0
2000
4000
6000
8000
10000
12000
employeer 1
employeer 2
employeer 3
employeer 4
employeer 5
employeer 6
input an sposion o utput
Source: Own preparaon.
Scheme 1.
e process of obtaining data
assigning an employee
to the service
asset management
by resource manager
(release for use)
the process of ansforming
the collected elements
and the employee's own
conibuon into the result
(ansformaon)
end of process, the result
(output)
compleon by the employee
of the process sheet
and signing it
(completed quesonnaire)
Source: Own preparaon.
Scheme 2.
Elements of the process approach
creang value maintenance
and development of value generated value
use of resources acquired
om the environment
processes implemented
that allows to build
customer value
process results
that are characterized
by value for the customer
Source: Own preparaon based on Porter (2006).
EKONOMIA I PRAWO. ECONOMICS AND LAW, 17(4): 443–457
457
Scheme 3.
Elements of value creang process
creang value maintenance
and development of value generated value
conibuon, condioned
by human potenal
processes implemented
under the build customer
value and personnel sategy
the eects condioning
the eecveness of the
pracces that build value
Source: Own preparaon based on Ingham (2007).
Scheme 4.
Sucture of the service process
resources
and capabilies
which are input
input ansformaon
processes output
service valuable
for the
customer
producvi
Source: Own preparaon.
