Økonomisk konsekvens af arbejdsmiljøarbejdet

Vinnie Myrup Huusom

Studenteropgave: Kandidatafhandlinger


Given the financial crisis with its severe consequences which have had an impact globally, Denmark has been faced with the task of improving its wealth and welfare, e.g., by enhancing the competitive capacity of Danish businesses and utilizing the resources more efficiently. This requires businesses to improve their abilities to develop and utilize knowledge. The ability to manage and administer human resources will thus play an essential role in the process of freeing any significant potential. I would therefore like to analyze the correlation between the human resources and the real economy of the businesses by looking into how the workplace assessment is incorporated into the target of the business, and the financial consequences hereof. Many businesses consider the workplace assessment as an administrative burden which the Danish Working Environment Authority and Government have forced upon them. However, what are their actual benefits by using a workplace assessment actively for optimizing the human aspects, e.g., by making them measureable. In a majority of all businesses the human capital exceeds the financial capital which is the reason why a more analytical approach may assist in promoting the strategy, earnings and the shareholder value. The lack of measurement and optimization of the financial results of human capital means that the human capital is recognized as large opportunity costs. Consequently, businesses should be careful in treating human resources as necessary costs rather than the large financial investment it really is. The fact is that human capital forms the main source for adding value to the intangible assets. Reliable financial measurements render it possible to consistently monitor the results of the investment in human capital over time, identify the individual options of increasing productivity, ROI and shareholder value, and project the financial consequences of the changes to the human capital strategy. These analytical tools may close the empirical gap between the finance and HR functions, and offer them the possibility of speaking the same language and cooperate as true strategic partners. These analytical tools will assist the HR function in distinguishing between what is working and what is not, and also how and why. This knowledge provides a competitive edge. I have therefore prepared a model on how to calculate the financial consequences when improving/impairing the working environment in proportion to the average annual salaries. This model may be employed when reporting the mandatory workplace assessment. It is about making healthy choices to easy choices, implementing it during work hours and getting organized in such a way that it becomes an integrated part of the corporate culture. This requires whole-hearted and systematic efforts. It may prove beneficial to the business, seen in proportion to the return from a limited company, to invest a part of the its cash resources in human resources which will hopefully lead to a higher contribution ratio and thereby increased shareholder value.

UddannelserCand.merc.fir Finansiering og Regnskab, (Kandidatuddannelse) Afsluttende afhandling
Antal sider108