Talent Capital is an active and dynamic resource needed for any organization to grow consistently. Talent Capital Management is the process of assessing the needed number of employees needed for completing the tasks and the skills needed for each task. Talent gap may be taken as the difference in number of employees needed over available number. Human resource accounting enables the company to develop internal talent pool. Internal Talent Management strategies include automation, training, assigning extra jobs, and restructuring the jobs based on employee involvement needed in quantitative measures (hours or units, or both units and time). This helps to increase employee engagement effectively and can identify the areas where the level of automation can be increased or outsource talent in the tasks having lower employee engagement rates. The respondents of this survey are the managers or entrepreneurs and tool used is an employee utilization chart in which the effective rate of engagement is used to distribute the tasks and identify the talent gap. It is a case panel study in which 89 firms participated from four sectors, retail, Manufacturing with assembly line, Engineering, food processing, and continuous process firms. The survey was conducted from April 2022 to October 2022. The results show that there is a shortage of talent
in engineering, continuous process industry as task-based skills is important. In the assembly line, the work rate is adjusted with the available talents or preferred to outsource.