Streszczenie
The article presents the ROI methodology as an universal tool to measure the effectiveness of human resources management in companies. The authors indicate the main challenges concerning those who try to deal with that. Polish companies indeed face the problem, however, they use some methods which comparing to ROI seem to be insufficient because of partial realization of measurement and poor quality of information derived thanks to them. Due to the fact that ROI methodology has not been checked fully in practice, the article poses an invitation to organize the scientific research on the topic.