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Competence accounting: methods for measuring and valuing key-competencies
Luleå University of Technology, Department of Civil, Environmental and Natural Resources Engineering, Structural and Construction Engineering.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Industrial Organisation.
1999 (English)In: Manging Operations Networks, 1999Conference paper (Refereed)
Abstract [en]

Resources within companies are important, and also in some case crucial, for the performance of the companies. Resources can be classified in both tangible assets as well as in intangible assets. The companies' most strategically important resources are probably the intangible resources including competencies (Grant, 1991). When considering individual and organisation competencies in an organisation, methods for measuring and valuing competencies need to pay attention to the link between individual and organisational learning as well as to the risk involved with loosing keycompetencies. The methods investigated in the field of human resource costing and accounting and knowledge management describe and illustrate that the value of human resources decreases and that the companies will loos experiences when employees retire. However, the methods are not describing how the influence of losses of keycompetencies is affecting the companies' performance in the future. The methods used for estimating the losses of key-competencies must be complemented by other methods where also the learning process within companies must be taken into account.

Place, publisher, year, edition, pages
, Arbetsrapporter, AR 1999:33
Research subject
Construction Engineering and Management
URN: urn:nbn:se:ltu:diva-30769Local ID: 4b2a2b50-6ab2-11dc-9e58-000ea68e967bOAI: diva2:1003998
European Operations Management Association International Annual Conference, Managing Operations Networks : 07/06/1999 - 08/09/1999
Strategisk kompetensförsörjning / Competence supply in Process Industry
Godkänd; 1999; 20070924 (krilau)Available from: 2016-09-30 Created: 2016-09-30Bibliographically approved

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