CONSIDERAŢII PRIVIND DEFINIREA FACTORULUI UMAN AL ENTITĂŢII ECONOMICE

Svetlana ŢURCANU Catedra Contabilitate şi Informatică Economică

Rezumat

In any organization the most important input is the human element. The success or failure of a company very much depends on the persons who man the organization. In this paper the author refers to some aspects looking the definition of human factor of the firm. In this purpose are presented certain definitions of the human factor. Thus, the human factor represents the important factor of production which generates the economic advantages or profits. The contribution of this category is incontestable. But the immaterial character of the human factor generates the insufficient study of this important intangible asset.