Many companies use human capital as a critical source to gain their competitive advantages. To select human capital that matches their strategic goals, it must be identified, invested and maintained. This paper first defines and classifies company s human capital in line with a theoretical framework we provided, identify the variables of human resource accolDlting, and sort out company s human capital investments according to cost development stages in human resources. Finally, we use corporate strategic goals as a guidance of company s human capital selection.
