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Efficiency of human capital in Poland in terms of sectors and industries Cover

Efficiency of human capital in Poland in terms of sectors and industries

International Journal of Management and Economics
Volume 60 (2024): Issue 5 (December 2024)
By: Tomasz Nawrocki and  Mariusz Zieliński  
Open Access
|Dec 2024

Figures & Tables

Figure 1.

Intellectual capital per employee (Salaries and employee benefits/Number of employees) by sector and industry [thousands PLN per employee]. Source: Own work based on reports of analyzed companies listed on the WSE.
Intellectual capital per employee (Salaries and employee benefits/Number of employees) by sector and industry [thousands PLN per employee]. Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 2.

Human capital efficiency (Sales revenues to Salaries and employee benefits [without unit] and Sales revenues to Number of employees [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.
Human capital efficiency (Sales revenues to Salaries and employee benefits [without unit] and Sales revenues to Number of employees [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 3.

Technical equipment (Tangible fixed assets to Salaries and employee benefits [without unit] and Tangible fixed assets to Number of employees [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.
Technical equipment (Tangible fixed assets to Salaries and employee benefits [without unit] and Tangible fixed assets to Number of employees [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 4.

Human capital efficiency (Value added to Salaries and employee benefits [without unit] and Value added to Number of employees indicators [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.
Human capital efficiency (Value added to Salaries and employee benefits [without unit] and Value added to Number of employees indicators [thousands PLN per employee]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 5.

Tangible fixed assets efficiency (Value added to Tangible fixed assets indicator [without unit]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.
Tangible fixed assets efficiency (Value added to Tangible fixed assets indicator [without unit]) by sector and industry. Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 6.

Relationship between the level of salaries and benefits per employee (value of human capital per employee [thousands PLN per employee]) and the efficiency of human capital (value added per employee [thousands PLN per employee]). Source: Own work based on reports of analyzed companies listed on the WSE.
Relationship between the level of salaries and benefits per employee (value of human capital per employee [thousands PLN per employee]) and the efficiency of human capital (value added per employee [thousands PLN per employee]). Source: Own work based on reports of analyzed companies listed on the WSE.

Figure 7.

Relationship between the level of salaries and benefits per employee (value of human capital per employee [thousands PLN per employee]) and the efficiency of tangible fixed assets (value added to tangible fixed assets [without unit]). Source: Own work based on reports of analyzed companies listed on the WSE.
Relationship between the level of salaries and benefits per employee (value of human capital per employee [thousands PLN per employee]) and the efficiency of tangible fixed assets (value added to tangible fixed assets [without unit]). Source: Own work based on reports of analyzed companies listed on the WSE.

Coefficients of linear correlation, determination, and the level of significance of labor costs per employee with selected values

IndicatorLinear correlation coefficientDetermination coefficientSignificance level
Sales revenues/Number of employees0.3320.110p = 0.165
Sales revenues/Salaries and employee benefits0.0350.001p = 0.887
Value added/Number of employees0.7450.556p < 0.001
Value added/Salaries and employee benefits0.4390.193p = 0.060
Tangible fixed assets/Number of employees0.0500.003p = 0.839
Tangible fixed assets/Salaries and employee benefits−0.1240.015p = 0.613
Value added/Tangible fixed assets0.5630.317p = 0.012
DOI: https://doi.org/10.2478/ijme-2025-0002 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 354 - 365
Submitted on: Sep 5, 2024
Accepted on: Dec 9, 2024
Published on: Dec 30, 2024
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
human capital efficiency,
inter-sectoral and inter-industry differentiation of wages and benefits,
tangible fixed assets,
value added
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2024 Tomasz Nawrocki, Mariusz Zieliński, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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