In most reporting and controlling systems human capital appears only as a cost factor. Personnel still are considered as interchangeable. But in fact the companies have to market membership like they market products or services. Loyalty and commitment cannot be taken for granted and sustainable positive results are only possible when companies learn to successfully manage and increase the value of their human capital. Accordingly, attempts to measure and value human capital are especially important. However, numerous managers still refuse to consider their employees as capital. Therefore it does not surprise that they do not see the necessity to assess or report the value of their human capital. Before evaluation and reporting standards can be established broadly, there must be a change in minds. Obviously, investments in human capital pay off. In order to calculate the profit of such investments, the human capital itself has to be evaluated.