Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria

Abstract

This study aimed at examining the influence of human resources cost on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today´s economy. In order to investigate the above issue, the researcher gathered data form ten companies listed in Nigerian Stock Exchange with the aid of a questionnaire using an ex - post facto design The sstudy revealed thah acquisition an development cost are important determinants of human resources cost an does significantly influence corporate productivity. Conclusivelym, human resources cost approach to corporate performance measurement wich have gained substantial attention and use in recent years provides further opportunities for utilization of human resource accounting measures. The study recommended thath companies should use career management programs to assist ther employees in career planning.