الاستثمار في رأس المال البشري من منظور مالي

Abstract

Human capital is one of the assets created Wealth Company along with financial and human assets, we have been growing attention in recent human capital as a source to maximize the value of the company, which is one of the strategic objectives of financial management is seeking to achieve at the level of the organization. The study aimed to identify the investment decisions in human capital from a financial perspective in the context of trade-off between risk and return as a financial decision, in light of the growing interest by researchers in the research into the possibility of the application of a variety of theories and models used in the field of finance to invest in human capital. The study provided a set of recommendations, most notably: Dealing with the decision to invest in human capital in the context of trade-off between risk and return, with the use of models and theories for access to financial decisions maximize the company's value