RECOGNITION OF HUMAN CAPITAL AS AN

ASSET BY SMEs IN MOLINO, BACOOR

CITY IN RELATION TO ACTUAL
MONETARY VALUE

ANDREYMAE G. MEORA
CHRISTIAN C. NARCISO
JUDE MICHAEL M. ORILLANEDA
JUSTENE RUTH A. SIBAYAN
MARY ANNE D. DURAN
 Chapter 1
THE PROBLEM AND REVIEW
OF RELATED LITERATURE

 INTRODUCTION
 REVIEW OF RELATED LITERATURE
 Enyi and Akindehinde (2014)
 Flamholtz (1999)
 Lev & Schwartz (1971)
 Dobija (1998)
 Cascio (1998)
 Okpala and Chidi (2010)
 Fariborz and Raiasheka (2011)

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 1
 Chapter 1
THE PROBLEM AND REVIEW
OF RELATED LITERATURE

 THEORETICAL FRAMEWORK
 Human Capital Theory

 CONCEPTUAL FRAMEWORK
 STATEMENT OF THE PROBLEM
 HYPOTHESIS
 SIGNIFICANCE OF THE STUDY
 SCOPE AND DELIMITATION OF THE STUDY

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 2
 Chapter 2
METHODOLOGY

 RESEARCH DESIGN
 Descriptive Study

 POPULATION SAMPLING
 Slovin’s Formula
 n = N / (1+Ne2)

 RESPONDENTS OF THE STUDY

 RESEARCH INSTRUMENT
 DATA GATHERING PROCEDURE

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 3
 Chapter 2
METHODOLOGY

 STATISTICAL DATA
 Frequency Distribution
 Percentage Distribution
 Mean
 Standard Deviation
 T-test
 F-test

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 4
 Chapter 3
RESULTS AND DISCUSSION

1. What line of business are you in?

Figure 1

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 5
 Chapter 3
RESULTS AND DISCUSSION

2. What is your company’s total office, plant, and

equipment?

Figure 2

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 6
 Chapter 3
RESULTS AND DISCUSSION

3. What is the company’s number of employees?

Figure 3

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 7
 Chapter 3
RESULTS AND DISCUSSION

4. Do you agree that the Human Capital could be

recognized as an asset?

Strongly Agree Neither Disagree Strongly

Agree Disagree TOTAL MEAN SD
(5) (4) (3) (2) (1)

14 8 2 24 4.417 0.8620

TABLE 1

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 8
 Chapter 3
RESULTS AND DISCUSSION

5. If disagree, how you’re your company classify or treat

Human Capital?
Strongly Agree Neither Disagree Strongly
Agree Disagree
(5) (4) (3) (2) (1)
 Expense and Liability 2
 Expense
 Capital
 Capability
 Income

TABLE 2

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 9
 Chapter 3
RESULTS AND DISCUSSION

6. If Company’s Human Capital is recognizable as an Asset,

in what classification of Asset?

PERCENTAGE Mean SD RANK

Current 19.34% 1.8636 1.099 3

Investments and Property 13.68% 1.1318 0.4657 4
Investments
Tangible Non-Current 19.81% 1.9091 1.083 2
Intangible Non-Current 47.17% 4.5454 0.8907 1

TABLE 3

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 10
 Chapter 3
RESULTS AND DISCUSSION

THE ANOVA TABLE

Reject H0 if F≥2.714

Source of df SS MS F-VALUE
Variations Computed Tabul
ar
Between Groups 3 138.643 46.214 14.579 0.95

Within Groups 84 266.63 3.17

TOTAL 87

TABLE 4

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 11
 Chapter 3
RESULTS AND DISCUSSION

7. If the company’s asset is Intangible, does it meet the

following requirements?

Percentage Mean SD Rank

Identifiable 32.28% 4.5 0.7906 3

Non-Monetary 34.53% 4.8125 0.3903 1

Future Economic 33.18% 4.625 0.4841 2

TABLE 5

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 12
 Chapter 3
RESULTS AND DISCUSSION

THE ANOVA TABLE

Reject H0 if F≥3.2043

Source of df SS MS F-VALUE
Variations Computed Tabular
Between Groups 2 0.7915 0.3958 0.0298 0.95

Within Groups 45 -596.8125 -13.2625

TOTAL 47

TABLE 6

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 13
 Chapter 3
RESULTS AND DISCUSSION

8. What factors can be used to measure the value of human

capital as an asset reliably?

Frequency Percentage Rank

Term of employment 22 100% 1
Present value of future benefits 19 86.36% 3
Employee remuneration 21 95.45% 2
annually
Salaries incurred 0 0% -
Benefits already paid 0 0% -

TABLE 7

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 14
 Chapter 4
SUMMARY, CONCLUSIONS
AND RECOMMENDATIONS

 SUMMARY OF FINDINGS

 CONCLUSIONS

 RECOMMENDATIONS

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 15
THANK YOU!

RECOGNITION OF HUMAN CAPITAL AS AN ASSET BY SMEs IN MOLINO,

BACOOR CITY IN RELATION TO ACTUAL MONETARY VALUE 6