The qualitative indicators in human resource accounting
The paper focuses on one of the "non traditional" fields of the Human Resources Management System i.e. Human Resource Accounting (hereinafter referred to as "HRA" It presents HRA as an integral part of the Human Resources Management System and an important tool for measuring Human Resources Key Performance Indicators (hereinafter referred to as "HR KPIs" in an enterprise. The focal point of this paper is the analysis of the possibilities of using the qualitative indicators of HRA in a selected industrial enterprise. The measurement of these qualitative values and their enumeration is one of the main problems of HRA, e.g. motivation, employees' satisfaction, the quality of individual employees' competencies, or performance assessments of employees can be ranked among such instruments. Therefore, the paper discusses problems related with the use of the mathematical statistical analysis methods for measurement of these qualitative values that have been chosen very carefully. The fundamental tool used in this process is a cluster analysis and its use when preparing motivational programmes. The paper will also deal with an outline of motivational factors analysis methods in a selected industrial enterprise.