Human capital is a strategic resource. Human capital impacts on the stock-exchange valuation of listed companies. It can interest both shareholders and employees when its measure contributes to develop training (Wyatt & Frick 2010). Its assessment requires defining good indicators to measure the value of human capital. Many studies are about human capital accounting. However, measuring human capital is so complicated. In accounting, human capital is then estimated in a very restrictive and careful way. To go beyond this approach, we propose an accounting and financial evaluation model based on triptych payroll knowledge skills. This model has been tested using a research-intervention applied to a company in the distribution sector. The initial results allow us to provide a first accounting and financial assessment of human capital.
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