The present paper focuses mainly on the development of a new idea which can consolidate the relation between the Employee and the Employer. The research is based on the identification of a dimension and connection between the Financial Management and the Human Resources Management. The financial resources used for the motivation of the Human Resources can be considered at the limit between investment and non-recoverable expense. The human capital represents the most important factor for an organization; due to this, it must constantly ensure the motivation of the Human Resources. The motivation lays at the basis of the behaviors and activities which the Employees develop within an entity in close connection to the particularity of its challenges. Accordingly, in order to ensure the performance of modern companies, there is the need to know and understand the elements which motivate or demotivate an Employee. The individual and group performances are in connection to the direct implementation of the Human Resources Management; accordingly, a structural background can be created only by knowing the motivational theory and by applying efficient managerial strategies, background which can help the interests of the organization, as well as those of the Employees.
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