《人力资本》改编自同名美国小说，讲述因一起车祸而联系起来的三个家庭的故事。全片分为四章，前三章从三位不同人物的视角叙事，最后一章汇总。Dino Ossola, a small-time real estate agent who dreams of bigger things ; Serena Ossola, his teenage daughter who dates a spoilt rich brat ; Carla Bruneschi, an actress who has given up her career to marry a wealthy businessman ; Massimiliano Giovanni Bernaschi, her husband, a powerful player ; Massimiliano Bernaschi, the troubled son of the Bernaschis' ; Roberta Ossola, a psychologist, Dino's second wife ; Donato Russomano, a brilliant drama teacher who is stuck on Carla ; Luca Ambrosini, a teenager frowned upon by others ; an anonymous cyclist... They are all shareholders of the human capital. Errr... all? Really?