THE MANAGEMENT OF INTELLECTUAL CAPITAL AND THE IMPACT ON LEASING COMPANIES' PERFORMANCE

This article's purpose is to highlight the impact of the human capital from the human resources perspective on the European leasing companies' performance. The human resources effectiveness generates the economic development of a company and country and global competitiveness. Focusing the attention on the human resources quality involves the development of the internal processes, of the products and services and gaining new clients. This will accelerate the economic development; which has implications on the result's increase, but also on the human resources' satisfaction through the increase of the salary remunerations. The investments in the human capital create intangible assets that contribute to the performance growth. There are situations when the companies' profitability is not fully obtained from the financial reports, suggesting the need of using non-financial impact reviews. Setting the performance of leasing companies requires the financial indicators harmonization with the non-financial indicators. In this respect, the Economic Value Added (EVA) is being addressed.