Purpose and benefits

Accountants and economists are struggling to find a way for a business to measure the intangible assets of human-capital development. What is their added value to the business?
But what is human capital? It is the sum total of individual intelligence built upon the acquisition of skills, training, and educational experience over a lifetime. It’s the application of this human knowledge to the workplace that creates real value.
The merging of three types of capital (‘human’, ‘organisational’, and ‘customer’) creates the desired outcome—an organisation so aligned and balanced as to produce the highest possible financial capital (value).