Human Capital and Financial Results: A Case Study


  • Helena Santos-Rodrigues
  • Guiomar Pereira-Rodrigues
  • Desireé Cranfield


Keywords: human capital, enterprise results, financial results, financial performance, logistics


Abstract: If a company aims to succeed at developing its competitive advantage, knowledge assets should be considered as an important resource as it is the raw material from which financial results are obtained. This Case Study aims to determine whether human Capital is presented and valuated in a small company working in the logistics sector, and if it has an impact on the financial performance. Considering this, we have developed a Case Study that utilises a pragmatic and unique, holistic and exploratory approach. Data collection was carried out mainly through interviews and observation centred on Human Capital and on the financial performance, conducted on two elements from different levels of authority and responsibility within the company, a director and an operation employee. A Likert scale of 5 points was used, and the study concluded that both participants interviewed, shared a similar point of view about Human Capital and the financial performance. It was also concluded that the company evaluated is human Capital, in particular, the follow elements: the employees formation and training, skills, teamwork, internal relations and knowledge share had impact in the financial performance of a firm, and the company had a positive result over the years, although yields have stagnated recently, and expenses have increased due to the current international crisis. Consequently, it was concluded that in those companies, Human Capital was valuated and the case study suggests that there is a relationship with financial performance.



1 Nov 2013