ارزیابی سرمایه انسانی و بازگشت سرمایه گذاری در آموزش شرکت

This paper presents the Attitude, Skills, Knowledge, and Experience–Knowledge Value Added (ASKE-KVA) methodology developed from the designed Individual Technical Competence (ITC) of a value chain to assess changes in the Human Capital of a company. It is based on the Knowledge Value Added (KVA) method, which proposes the use of a proxy variable for measuring the flow of knowledge used in a key Process. This variable creates a relationship between the company’s financial results and the resources used in each of the business processes. The KVA method uses an indicator that measures the result of knowledge per unit (Kμ), which transforms costs and investments in the same unit. The ASKE-KVA methodology expands the previous concept, using fuzzy logic to measure the flow of knowledge associated with each ITC and, therefore, making it possible to obtain the return on investment of a particular business process.

The objective of this research article is to introduce a new methodology for quantifying intangible assets by measuring the impact of corporate investments in education through modifying traditional financial indicators used to evaluate the return of investment (ROI) of projects (Albuquerque, 2011). In addition, the proposed methodology can be used to map the associated knowledge, both in business processes and the key individuals associated with those business processes, to be used in the management of said knowledge. Using known methods of Intellectual Capital (IC) valuation and Knowledge Management (KM), we amalgamated these concepts and techniques with Computational Intelligence (CI) to develop a new methodology capable of inferring the amount of human knowledge used within a company. The proposed methodology, ASKE1-KVA or Attitude, Skills, Knowledge, and Experience–Knowledge Value Added, was tested in a large civil engineering and construction firm to assess whether the results obtained were consistent with the perception of its managers, and to determine if this methodology would be applicable to other companies, regardless of organization type or industry. The results obtained by applying the methodology were consistent with the perception of the firm’s managers. In addition to helping quantify the value of Human Capital (HC), the methodology assisted in assessing the impact of investments in education within a given business process, identified the gap of each individual key employee in the company’s value chain, and helped identify the potential demand for training. However, the methodology was not simple to apply; two factors hindered its application. The first obstacle was the need for working with business processes, and not by business functions, as done in most companies. The second obstacle was the need to evaluate the cost per activity in each process. However, after overcoming these difficulties, the resulting business process mapping led to an optimized proposal for an organized process of identifying human resources available and where the methodology could be used as a tool for accounting knowledge.

A fuzzy inference method was proposed to rank the competencies used within a company. This method generates weights to each competency according to the company’s vision and strategy, and considers the perceived scarcity of each competence. The proposed ASKE-KVA methodology also considers the qualitative variable experience as a key determinant of the quantity delivered (output) in performing a task, regardless of the knowledge and skills of an individual. The use of FIS to measure the amount of the potential flow of knowledge is unprecedented and it corrects the previous method CHA when trying to assess the amount of knowledge associated with a competency by using simple algebra. A positive feature of this proposed methodology is that if the company runs periodic surveys, these surveys can be adapted to include findings on its training plans, career planning, organizational review, and those key Processes that systematically have negative results. When planning a process of termination, resignation, retirement, or hiring, this methodology allows a firm to check the amount of Human Capital that each employee has and the cost of return to achieve the same level of theoretical performance.