Analysis of the contribution of human capital to enterprise value-taking the CFO as an example
DOI:
https://doi.org/10.23925/2179-3565.2025v16i1p82-91Keywords:
Capital Humano, Valor Empresarial, CFOAbstract
In modern enterprise operations, the role of human capital is increasingly prominent, especially the key role of the chief financial officer (CFO), whose contribution to the value of the enterprise cannot be ignored as an important human capital of the enterprise. With the development of the economy and the evolution of modern corporate governance structures, the role of the CFO in enterprise is becoming increasingly important. However, as the value of human capital is difficult to quantify and not reflected in financial statements, it is necessary to analyze the contribution of the CFO to the value of the enterprise to illustrate the value of human capital. This article first briefly reviews the theory of human capital, then analyzes the role and contribution of the CFO in creating enterprise value, as well as the factors that affect the CFO's human capital value. Finally, strategies are proposed to enhance and realize the CFO's self-worth, aiming to enrich the application of human capital theory in enterprise value creation and help CFOs recognize their career positioning and development direction to enhance and realize their self-worth.
References
Bratko, T.D. (2023). Economic justification for taxation and tax fairness: a new look at an old problem. Taxes and Taxation, 6, 8-20. https://doi.org/10.7256/2454-065X.2023.6.69607
Fedchenko, E., Alekseeva , I., Gusarova , L., Uskenbayeva , A., & Medina, I. (2024). Transparent non-financial reporting of construction companies as a factor increasing the economic security of the country. Universidad Y Sociedad, 16(3), 414–425.
Fedorov, A. (2022). Theoretical Foundations of Cross-Border Parallel Proceedings: The Concept And Causes Of Occurrence. Legal Bulletin, 2(7), 120–129. https://doi.org/10.5281/zenodo.11189268
Kirillova, E. A., Zulfugarzade, T. E., Blinkov, O. E., Serova, O. A., & Mikhaylova, I. A. (2021). Perspectivas de desarrollo de la regulación legal de las plataformas digitales. Jurídicas CUC, 18(1), 35–52. https://doi.org/10.17981/juridcuc.18.1.2022.02
Loseva, A., Balashova, I., Lymareva, O., Prikhodko, A., Gayazova, S., & Shelygov, A. (2023). Opportunities and challenges in preserving intellectual and human capital: strategies for readiness in a complex socio-economic context. Nexo Revista Científica, 36(03), 352–362. https://doi.org/10.5377/nexo.v36i03.16457
Mal'ginova, Y.N. (2023). The main directions of the digital economy in the context of administration and public administration. NB: Administrative Law and Administration Practice, 4, 9-14. https://doi.org/10.7256/2306-9945.2023.4.68829
Mashentseva, G., Stepanova, D., Silchenkov, I., Kostina, Z., Baldina, E., & Beskorovaynaya, S. A. (2024). An Organizational and Economic Mechanism To Raise The Efficiency Of Tax Planning At Enterprises. Revista Gestão & Tecnologia, 24(2), 270–282.
Obolenskaya, L.V., Bekulova, S.R. (2023). Structural-hierarchical approach to the investment model of economic growth. National Security, 4, 19-38. https://doi.org/10.7256/2454-0668.2023.4.68754
Safiullin, M., Elshin, L., & Sharapov, A. (2024). Resilience of regional economic systems: from methodology to practice. Revista Gestão & Tecnologia, 24(4), 138–162. https://doi.org/10.20397/2177-6652/2024.v24i4.2974
Serbina, A.S. (2023). Economic instruments of the EU's political influence in Central Asia. Conflict Studies / nota bene, 4, 1-22. https://doi.org/10.7256/2454-0617.2023.4.68783
Smirnova, V., & Pravkin, S. (2022). Public-Private Partnership as A Factor In The Development Of Transport Infrastructure. Legal Bulletin, 1(7), 64–71. https://doi.org/10.5281/zenodo.11185850
Ketova, N., & Ovchinnikov, V. (2024). Strategic Management Of Innovative Changes In The Russian Economy: Assessments And Main Approaches. Revista Gestão & Tecnologia, 24(2), 258–269. https://doi.org/10.20397/2177-6652/2024.v24i2.2763
Gerasimova, E., Tolmachev, M., Kevorkova, Z., Krishtaleva, T., & Boldyrev, A. (2024). Problemas y riesgos de las importaciones paralelas de materiales ecológicos en la construcción. REICE: Revista Electrónica de Investigación en Ciencias Económicas, 12(23), 298–319. https://doi.org/10.5377/reice.v12i23.18290
Downloads
Published
Issue
Section
License
This Journal is licensed under a Creative Commons Attribution-Non Commercial-No Derivers 4.0 International license.
1.The author (s) authorize the publication of the article in the journal;
2.The author (s) warrant that the contribution is original and unpublished and is not in the process of being evaluated in other journal (s);
3. The journal is not responsible for the opinions, ideas and concepts emitted in the texts, as they are the sole responsibility of its author (s);
4. The editors are entitled to make textual adjustments and to adapt the articles to the standards of publication.
