human resources
Balanced Scorecard
costs and benefits

How to Cite

Świątek, W. (2015) “COST-BENEFIT ANALYSIS OF HUMAN RESOURCES”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 6(4), pp. 42–54. doi: 10.5604/01.3001.0012.2970.


Entering the new millennium and knowledge-based economy, it became undeniable that people, not money, buildings and equipment are the primary and most important determinant of the quality of companies and their future. This means that one of the most important elements of modern enterprise management is the management of human resources. This paper describes the elements of the Balanced Scorecard adapted to human resources, and methods of calculation and estimation of costs and benefits of these resources.

The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.


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