The Practice and Theory of Integrated Performance Management Systems Including the Management of Human Assets as Intangibles

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First, the contribution to the emergence of the strategy which the model that combines the human assets with other assets/intangibles and includes nonfinancial measures has was pointed out. Second, four new research questions were clarified about the management of human assets as intangibles. Third, the actual condition of Japanese companies about the consistency with personnel training and the strategy, the management of various costs of creating human assets, the measurement of educationaltraining effects was grasped based on the results of surveys.