Human capital and its efficiency on the example of industrial and new technologies companies

Purpose: Comparative analysis of human capital and its efficiency in enterprises with various business profiles, especially the so-called old and new economy. Design/methodology/approach: The analysis was carried out on the example of companies listed on the Warsaw Stock Exchange operating in the industrial and high-technology sectors. For its purposes, indicators based on financial data and used, among others in the method of assessing the efficiency of intellectual capital - VAIC. Findings: The obtained results allow to conclude that the situation in terms of human capital level and its efficiency, including labour efficiency, in the analysed enterprises is highly diversified. These differences not only exist between companies from different sectors, but also within individual sectors, industrial as well as high-tech. Companies from high-tech sectors are generally characterized by a higher human capital level, as well as its efficiency, which is particularly distinguished by the sector Video Games Developers. Research limitations/implications: Due to the limited quantitative research sample, compared to the total number of companies listed on the Warsaw Stock Exchange and the industries and sectors they represent, the results obtained and the conclusions drawn on their basis can be treated as preliminary and contributing to further broader research. Practical implications: As the results of the analysis show how individual industrial and high technology companies compare to the competition in terms of the level and efficiency of human capital, it may be an indication for their management boards of the need for actions aimed at improving the efficiency of human capital. Social implications: As the subject of the analysis is human capital in an enterprise, its results may contribute to changes in the field of corporate social responsibility in the analysed enterprises in the area of employees. Originality/value: The topic of the article is not new, but in the literature there are hardly any studies on the assessment of the efficiency of human capital in the intersectoral approach.