Kompetencje pracownicze – istota, pomiar i sprawozdawczość

Employee Competence – the essence, the measurement and reporting

Abstrakt

The development of modern enterprises and the increase of their value is becoming less dependent on material resources, and more on intellectual assets. Therefore, their identification, valuation and reporting become important. Without these measures it will not be possible to effectively manage key assets and to build a sustainable competitive advantage of the organization. This article attempts to approximate the issues related to the competence of employees as a key intangible asset underlying the development of intellectual capital. The purpose of this article is to present the concept and essence of competence and selected methods for measuring them. The article is a review of literature on the topic.