Abstract:
Nowadays, when artificial intelligence and internet set their mark on any economic activity, many modern authors have understood that in understanding the value of an economic entity one must consider not only the physical assets and financial capital but also the intellectual capital. The objective of this article is to point out the importance of the employees that are defined as human capital and also to develop an evaluation method of this human capital. In order to do this, we proposed an employee performance index. This article aims to present a first step in determining a viable method of employee assessment within an economic entity and, why not, a first step to assist in determining the economic life span of human capital, in order to record employees as assets of an economic entity.
