Monday, June 2, 2008

Should Human Assets Be Included in the Balance Sheet of a Company ?

Though your Balance Sheet is a model of
What balances should be,
Typed and ruled with great precision,
In a type that can see ;
Though the grouping of the assets
Is commendable and clear,
And the details which are given more
Than usually appear,
Though investments have been valued
At the sale price of the day,
And the Auditors Certificate shows
Everything O.K.
One asset is omitted and its worth
I want to know,
The asset is the value of the Men
Who run the show.

Author: Sir Mathew Webster Jenkinson

Contributed By:
Prof. Jayanta Mitra
(Globsyn Business School)

2 comments:

Globsyn Business School said...

This is a beautiful poem !

Romit

snehi said...

It is true that worldwide, knowledge has become the key determinant for economic and business success, but Indian companies focus on ‘Return on Investment’ (RoI), with very few concrete steps being taken to track ‘Return on Knowledge’.Manpower must be equally recognized.