Abstract
This chapter describes the shifting perspective of human capital over time and how it is now increasingly considered an important business asset to be quantified. It discusses the current and potential uses of human capital measurement, introduces and defines basic terms that are essential to understanding human capital valuation, and generally sets the stage for the subsequent chapters.
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Merriman, K.K. (2017). Workers as an Asset vs. Cost. In: Valuation of Human Capital. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-58934-3_2
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DOI: https://doi.org/10.1007/978-3-319-58934-3_2
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-319-58933-6
Online ISBN: 978-3-319-58934-3
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