The study Focused on the role of Human Capital on maximizing the competitive value of the facility, in the Sudanese Shareholding Companies. The study aimed at answering the following question‏: What is the contribution of human capital to maximize the value of businesses? The study found that Human capital has a significant and positive impact on business companies. The study recommended that the accounting profession all over the globe should create a framework in the statement of financial position to measure the appropriate value of human resources to be attached based on the inherent qualities of human capital.