The proper utilization of employees' qualifications and motivation significantly contributes to the achievement of company goals and, consequently, to their market success. Therefore, the central task of labor economics is to create the conditions for an efficient use of human resources. Matthias Langner demonstrates how a consistently economic approach optimizes the use of human capital within a company. In addition to the necessary conceptual framework, methods and labor economic tools are developed. The author illustrates the effects of coverage gaps in the area of human capital to enable an increase in efficiency in its use. Based on this, he formulates crucial evaluation criteria for determining a resource-oriented labor value of personnel work.