1

The article presents the results of a study of approaches and methods for assessing human capital used in Russian and foreign practice. An attempt has been made to make a general classification of methods for assessing human capital. Assessment methods differ in terms of the level of consideration of human capital (mega-, macro-, meso-, microlevels), at the microlevel, depending on the components identified (the entire capital is assessed as a whole or individual components are assessed and then their sum), depending on the approach - costly or profitable. The authors formulated an approach to the classification of methods for assessing human capital according to the purposes of the assessment. When assessing for the purpose of a further merger or acquisition of a company, an assessment of human capital as a whole is required; in order to make a decision in the field of personnel management, it is required to assess an individual individual (most often using the income approach).

human capital

methodology for assessing human capital

approaches to assessing human capital

Danilovskikh T.E., Sakeyan A.G. Determination of the essence of human capital in order to assess it // International Journal of Applied and Fundamental Research. - 2015. - No. 1–1. - S. 113-116.

Dobrynin A.I. Human capital in a transitional economy: formation, evaluation of the efficiency of use / A.I. Dobrynin, S.A. Dyatlov, E. D. Tsyrenova. - SPb .: Nauka, 1999 .-- 309 p.

Kuzmicheva I.A., Flick E.G. Formation of appraisal and appraisal activity in the world and in Russia // Territory of new opportunities. Bulletin of the Vladivostok State University of Economics and Service. - 2012. - No. 2. - P. 119–123.

Nosaleva N.S. The problem of assessing human capital // Materials of the VI International Student Electronic Scientific Conference "Student Scientific Forum" URL: / http://www.scienceforum.ru/2014/502/1044 (date accessed: 06.04.2015).

Semenova M.V. Assessment of human capital // electronic resource: access mode: http://www.cons-s.ru/articles/88.

Tuguskina G.N. Methodology for assessing the human capital of enterprises // Personnel management. - 2009. - No. 5. P. 42–46.

Sam-Ho Lee Being knowledgeable or sociable ?: Differences in human capital development and evaluation // electronic resource: access mode: http: //www.business.uwa. edu.au/__data/assets/pdf_f ... Cognitive-Skills.pdf.

The development of the knowledge economy currently poses new challenges for appraisers, namely: the creation of technologies for the assessment of intangible assets, intellectual capital, etc. The complexity of assessing these categories is due, among other things, to the ambiguity of their formulations.

Human capital in the structure of the company's intellectual capital is basic and determines the successful development of other components, therefore, intellectual capital, or intangible assets, is an important component in assessing a business.

In modern conditions, economic growth is largely influenced by such factors as the innovative susceptibility of the economy, intellectual capital, the quality of human potential, that is, a person and his capabilities are of key importance. In the scientific literature, approaches to the study of the role of a person in economic processes have changed from the use of the categories of labor force, labor resources, the human factor to the use of the category of human capital. Human capital is one of the structural components of intellectual capital, which also includes the capital of relations (consumer, client, brand, market) and structural (organizational) capital.

Despite the fact that a number of researchers believe that the formulation of the problem of assessing human capital is in principle incorrect, the need to assess human capital, in our opinion, is an indisputable fact. However, as G.N. Tuguskin, in assessing human capital, financial indicators are mainly used, and rather scattered. There are various approaches to assessing individual components of human capital, however, a clear methodology for its comprehensive assessment has not been developed to date, and there are no clear recommendations on the choice of methods in various situations. In addition, experience in assessing human capital at Russian enterprises is insufficient.

The analysis of approaches and methods for assessing human capital in Russian and foreign practice made it possible to single out the following criteria for their classification: by economic level (macro-, micro-), by the used interpretation of human capital, by the approach used.

At the micro level, the human capital of an individual is assessed, which is then summed up to obtain a general assessment of the organization's human capital, or the human capital of the organization as a whole is assessed, at the meso level - the human capital of large corporations and the region, the macro level is human capital on the scale of the national economy, the mega level is the assessment human capital on a global, world scale.

The main method for assessing human capital at the macro level (mega-, meso-) is the calculation of the human development index. This is an integrative indicator that takes into account: factors of population welfare (GDP per capita); health factors (life expectancy), educational level of the population and others.

Most often, this technique is used by state authorities at different levels as a tool for assessing the effectiveness of investment in improving the quality of human capital.

The overwhelming majority of methods allow assessing human capital at the micro level, most of them are presented in the table.

Different groups of methods for assessing human capital are also distinguished depending on the interpretation used: a person itself is capital, or capital is a set of inherited and acquired abilities by a person, or human capital is a resource used by firms to generate their income. The calculation of the value of human capital based on tests in a business environment can be obtained on the basis of two business games, seminars, professional courses using high information technologies. Adding to this an assessment of the value of the prospective competitiveness of human capital, we obtain a comprehensive assessment of the organization's human capital.

Foreign researchers, considering human capital as a set of accumulated knowledge, skills, and abilities, distinguish educational skills and socialization skills in its composition. At the same time, such a feature stands out: in the United States, socialization skills are more in demand: the ability to work in a team, leadership qualities, and in the countries of Southeast Asia - learning skills, namely discipline, learning, academic performance. As a result, there are different approaches to assessing human capital (construction of testing, interviews, etc.).

Methods for assessing individual human capital used in the United States are aimed at assessing the presence and development of socialization skills. In the countries of Southeast Asia, assessment methods test knowledge, ability to acquire new knowledge, etc.

The study of existing methods for assessing human capital made it possible to draw the following conclusion: the first thing that needs to be determined before choosing a methodology is the level of studying human capital. At the micro level, the second question arises - what is the purpose of assessing human capital: buying a business or managing personnel, and then the approach used is determined (depreciation, profitable, costly, etc.).

Procedure for choosing an assessment method:

1. Determination of the level of assessment.

2. Choosing the purpose of the study.

3. Choice of research approach.

Assessment of human capital in personnel management is used mainly to determine the adequate amount of wages of employees, in order to interest a person in further training, increase production efficiency (productivity), and also to motivate further career growth and work in this particular company.

When buying a business, the personnel of the acquired company also occupies one of the first places in assessing its potential profitability. This circumstance is due to the fact that the bearers of value are not only real estate, buildings, structures, machines, equipment, but also the image, logo, past achievements, the prestige of the organization - everything that is created by the employees of the enterprise. The professional and qualification potential of employees determines the possibility of effective use of the acquired property. From the point of view of assessing human capital as part of the acquired asset, adapted methods for assessing intangible assets prevail (table). However, you need to understand that the value of human capital will be high only if employees are interested in further work with the new leadership.

Methods for assessing human capital at the micro level

Classification attribute	Assessment methodologies considered (assessment indicators)	Source that presents the techniques
Human capital structure	In the structure of human capital, two components are distinguished: basic and developed human capital, which differ in the methods of formation, content and, as a consequence, in the methods of assessment used.	Kritsky M.M. Human capital. L .: Publishing house Leningrad. un-that. 1991. Stukach F.V., Lalova E.Yu. Formation and assessment of basic human capital in agriculture // Omsk Scientific Bulletin. No. 4-111 / 2012
Depreciation assessment by asset type	Considers human capital as an inseparable intangible asset of the second category, accordingly applying methods for evaluating intangible assets to its assessment	Leontiev B.B., Mamadzhanov Kh.A. Management of intellectual property at the enterprise: monograph. Yekaterinburg, 2011
	Associated with the assessment of depreciation of each type of investment in human capital multiplied by the time of their real turnover	Tuguskina G.N. Basic approaches and methods for assessing human capital in business value // http: // www. rusnauka.com / 20_ AND_2009 / Economics /49162.doc.htm
	Asset models; imply accounting for capital costs (by analogy with fixed capital) and its depreciation
Factors Determining the Cost of Human Capital	Profit factor, expense factor, added value of human capital, return on investment	Noskova K.A. Assessment of the human capital of the i-th employee of the organization // Actual problems of economic sciences: Ufa: Summer, 2013. - P. 4-8.
Assessment type: quantitative and qualitative	Methods are divided into monetary (monetary value) and non-monetary (qualitative assessment of human capital). One of the main monetary methods is the net value added model.	Milost F. Net value added monetary model for evaluating human capital // European scientific journal. 2014. - No. 1
	Economic appraisal is an appraisal of the incomes produced by human capital (an individual); price assessment of human capital by investment volume; reflection of the total value in the currency of the firm's (enterprise's) balance sheet. The integral assessment of human capital includes both natural and cost indicators of assessing human capital	Tuguskina G.N. Basic approaches and methods for assessing human capital in business value // http: // www. rusnauka.com / 20_ AND_2009 / Economics /49162.doc.htm
Type of costs incurred	A method for assessing human capital based on calculating the cost of human capital; method of determining the initial and replacement costs of personnel; method of measuring the individual value of an employee, etc.	Kastryulina Yu.M. Analysis of methods for assessing the value of human capital of business entities // http: //economics.ihbt. ifmo.ru/file/article/19.pdf
Type of income received	Utility models. They allow you to assess the economic consequences of changes in the labor behavior of employees as a result of certain measures, as well as the ability of the employee to bring more or less added value at the enterprise	Krakovskaya I.N. Measuring and evaluating the human capital of an organization: approaches and problems // Economic analysis: theory and practice. - 2008. - No. 19. - S. 41-50.

As a result of the study, approaches to the classification of methods for assessing human capital existing in Russian and foreign practice were identified. The main criteria for the classification are determined by the economic level and the purpose of assessing human capital.

Reviewers:

Mazelis LS, Doctor of Economics, Professor, Head of the Department of Mathematics and Modeling, Vladivostok State University of Economics and Service, Vladivostok;

Osipov V.A., Doctor of Economics, Professor of the Department of International Business and Finance, Vladivostok State University of Economics and Service, Vladivostok.

Bibliographic reference

Danilovskikh T.E., Avakyan A.G. METHODS FOR ASSESSING HUMAN CAPITAL: APPROACHES TO CLASSIFICATION // Fundamental Research. - 2015. - No. 6-1. - S. 108-111;
URL: http://fundamental-research.ru/ru/article/view?id=38403 (date of access: 24.11.2019). We bring to your attention the journals published by the "Academy of Natural Sciences"

In recent years, the issue of intra-organizational career development of employees has been actualized as an alternative to the use of traditional strategies aimed, for the most part, at recruiting and selecting personnel. In modern conditions, traditional strategies only increase the costs of enterprises, without bringing significant results due to objective factors of staff turnover.

Companies are gradually moving towards using an approach to employees based on differentiation of employees and diversification of their internal development in order to promote the most valuable employees in the company. In this regard, there is an objective need to form a comprehensive system for assessing human capital and its specific implementation. Methods for assessing human capital are based on qualitative and quantitative criteria.

Figure 1 - Methods for assessing human capital

Currently, many enterprises have a problem in the virtual absence of a model for assessing human capital, despite the presence of a number of internal documents affecting certain intra-organizational aspects of such an assessment. The solution to this problem is the main goal of this article.

The basic aspects of assessing human capital are due to its key role in the economic development of modern enterprises, as well as the ability of human capital to influence the value of a company as a special intangible asset. In this regard, the system for assessing human capital should assume an effective approach to certain criteria, on the basis of which the collection and analysis of information reflecting the value of the human capital of an enterprise is carried out. At the same time, it can be rightly assumed that the implementation of the strategic potential of the enterprise is impossible without the development of key professional skills and knowledge of the personnel.

Considering the intangible essence of human capital, manifested in the form of knowledge, abilities, work and management skills, as well as its continuous accumulation and connection with specific employees, it should be noted that a specific set of criteria is less important than the process of measuring and using the collected information.

Methods for assessing human capital

As an economic category, human capital can be assessed using qualitative and quantitative criteria.

Qualitative criteria reflect management models and methods for assessing human capital. Such management models, on the basis of which systems for assessing human capital are developed, are, for example, the balanced scorecard, the EFQM quality model.

Systems for assessing human capital according to certain quantitative criteria are based on cost and natural approaches to its definition.

The main quantitative approach is "an educational model that uses time estimates of human capital reflected in person-years of study." According to this model, the more time spent on education of a person, the more human capital he possesses. This approach is based on the premise that the time spent on education directly determines the level of education of a person, therefore, with its help, it is possible to assess a person's professional knowledge and skills. At the same time, this approach makes it possible to take into account both the unequal duration of the academic year or period, and the different value of one year of study, depending on the level of education. In accordance with this, it is possible to fairly objectively assess human capital, taking into account secondary education at school, higher education at the university, professional education in various courses and additional programs, taking into account their differentiation and impact on the cost of human capital. Different models using this approach can be applied both at the enterprise level and at the individual employee level, and for an integrative assessment, decreasing and increasing coefficients for different types of education can be used.

An alternative to the educational model is an analytical model for assessing human capital.

An analytical model for assessing human capital allows you to roughly calculate the cost of an enterprise's human capital based on an individual assessment of the personal capital of employees.

An analytical model for assessing human capital operates on three criteria:

• human capital of the enterprise (Kchp) - the total value of the personal potentials of all employees of the enterprise;
• personal capital of an employee (Clr) - a complex of qualities and capabilities of an individual employee;
• hierarchical potential (IP) - a coefficient corresponding to the place of an individual employee in the structure of the enterprise, which depends, first of all, on the position held and, accordingly, on the salary due to the employee, but, most importantly, on the long-term expectations of return from his contribution to the activities of the enterprise.

An employee's personal capital is determined by the product of wages in similar positions and hierarchical potential:

Clr = Wages * Ip (1)

In this case, wages can be understood as both paid and planned wages of an employee. Hierarchical potential corresponds to job responsibilities and the average market assessment of the work of employees in such positions. An approximate calculation of the human capital of an enterprise can be made by adding the personal capitals of the employees of a given enterprise, which, in fact, reflects the monetary value of this intangible asset as a whole.

Кчп = ∑Клр (2)

The key feature of this approach is that the system of hierarchical potentials for employees holding certain positions is formed by each enterprise independently, depending on the value of work in a particular position. Criteria and benchmarks may differ even in relatively homogeneous enterprises, if the value assessments of work in a particular position do not coincide. Consequently, the personal capital of an employee is a benchmark indicator that makes it possible to assess the contribution of his work to the results of the economic activity of the enterprise, and on the other hand, its value for the enterprise.

An example of assessing the human capital of an enterprise using an analytical model is shown in Table 1.

Table 1. Analytical model for assessing the human capital of an enterprise

Position	Wages at the enterprise, rubles	Average salary in the region, rubles	Hierarchical potential in the enterprise
General director
Chief Accountant
Commercial Director
Executive Director
Sales manager
Head of marketing department

According to this model, it is possible to determine the personal capital of an employee as a separate individual in the organizational and managerial aspect. The sum of the personal capitals of individuals represents the human capital of the enterprise, which can be used by the management of the organization as a benchmark. At the same time, this approach allows one to estimate the integrated estimated costs per employee, including health insurance, bonuses, salaries directly, paid transport costs and other types of costs.

The application of this approach in a particular company allows the organization's management to rely on a certain desire of employees to intensify their work, to offer innovative ideas, while the employees themselves can receive adequate remuneration in accordance with the results of the enterprise's activities.

Applied aspects of assessing human capital are associated with its quantitative expression for the development and adoption of certain management decisions based on the results obtained.

The widest range of applied problems can be solved by systems for assessing human capital based on quantitative criteria and various approaches of the analytical model for assessing human capital, which acts as an alternative to the educational model.

An analytical approach can also use a formula based not on wages and hierarchical potential, but on the cost of human capital as a basis for assessment:

CHKR = PSCHK + PZUN

PSCHK - the initial cost of the human capital of a given employee;

PZUN - the cost of acquired knowledge, skills and abilities.

It should be noted that the above formula is rather a quantitative characteristic of the value of human capital, not allowing to correctly assess human capital. In practice, a detailed formula for assessing human capital should be used:

CHKR = PS - CPS + SPZ + SNZ + A4 * SI (3)

where HRC is the cost of human capital of an individual employee of the organization;

At the same time, the human capital of the enterprise represents the totality of the human capital of all employees of the organization. This approach is distinguished by a structured assessment of human capital and provides the ability to determine the weights according to the current state of the enterprise's labor resources. At the same time, the direct result of the estimated assessment of the enterprise's human capital depends on the coefficients of the significance of each component.

Another approach to assessing human capital is the principle of capitalization of future income, based on "the position of preference for goods in time, according to which people value a certain amount of money or a set of goods in the present tense higher than the same amount or a set of goods in the future."

In accordance with this approach, each individual is considered as a set of a labor unit and human capital embodied in it. Consequently, the wages that each employee receives can be regarded as a direct reflection of the market price of his material essence and the rental income from the human capital invested in this essence.

Within the framework of this approach, human capital can be assessed as follows:

ChKRa = ∑ (ZPtot - ZPt) * (1 + S i) - n (4)

where CHKRa is an estimate of the human capital of an employee at the age of a;

ZPbsh - total wages;

ЗПч - part of wages attributable to labor;

n is the age at which a person's active labor activity ends;

S i - interest rate.

However, this method requires a criterion determination of the size of the interest rate, depending on who exactly the person worked in a particular period of his life, the size of his wages and the enterprise where the labor activity was carried out. An ideal-practical application is a situation in which a person has worked all his life in one enterprise, receiving more and more wages over the years. In the context of a single enterprise, the application of this approach is largely biased.

At the same time, human capital can be represented as a special property resource of the organization, which brings it income, therefore, "human capital can be represented as discounted wages received by an employee during the entire working period of life." According to this, human capital and the income received by the employee from its use can be objectively assessed. Human capital can be defined as the weighted average amount of annual earnings expected over the entire working period of life, i.e. the employee's permanent income, which brings him human capital as a component of property. Total human capital can be defined as follows:

W 1 / (1 + r) + W 2 / (1 + r) 2 + W n / (1 + r) n (5)

where W i is the employee's expected annual earnings from the use of human capital;

n is the employee's life in years.

r is the discount rate.

When using this approach directly in the organization to assess human capital, the current age of existing employees should be taken into account.

Thus, approaches to assessing human capital are largely determined by the capabilities of the enterprise making such an assessment, a criterion list of factors that make it possible to determine human capital, and the formalization of the assessment procedure. It should be noted that the most effective is the combination of management models, cost and natural approaches to assessing human capital.

Assessment of the human capital of the organization

Enterprises often have the following conditions in relation to the assessment of human capital:

1. A formalized organizational and managerial approach is applied to assessing human capital
2. There is a formal consolidation of the existing methods for assessing human capital, which is reflected in the regulation on personnel policy or a similar document.
3. A formalized approach to assessing human capital is aimed at ensuring a high level of professional training of personnel and its effective use.
4. In the organizational and managerial aspect, work is underway on the professional growth of personnel in order to develop human capital.
5. At the same time, the provision on personnel policy does not contain a methodological justification for assessing human capital. In general, the company adheres to the traditional management model in relation to the assessment of human capital without directly reflecting the results of the assessment.

At the same time, in most organizations and enterprises of various forms of ownership and spheres of activity, there is often a provision on personnel certification. The regulation on the procedure for attestation of managers, specialists and employees of departments already in itself refers to the methodological basis for assessing personnel. Considering that the main purpose of attestation at an enterprise is to determine the degree of compliance of the level of qualifications of managers, specialists and employees with the qualifications of the work they perform, it can be concluded that in such cases, enterprises focus on the qualitative characteristics of human capital.

As a result, it is possible to present the traditional organizational and managerial approach to assessing human capital in the form of a structural diagram, which is shown in Figure 2.

Figure 2 - Organizational and managerial approach to assessing human capital

In accordance with this approach, the assessment of the use of human capital is carried out in the following areas:

• analysis of labor indicators and the structure of labor resources;
• analysis of the effectiveness of the use of working time;
• analysis of the efficiency of the use of labor resources.

Such a system for assessing human capital does not include quantitative assessment methods, limiting itself only to qualitative indicators and formalized methods of analysis. It should be noted that this characterizes the existing system for assessing human capital at the enterprise from the negative side.

According to current practice, the assessment of the professional qualities of personnel affects the effectiveness of their labor contribution and reflects the degree of its compliance with the activities of the personnel. In accordance with the adopted provisions, the assessment of human capital is carried out in relation to qualification requirements and necessary knowledge, as well as professional skills.

In this case, the goals of assessing human capital are the following:

• improving the selection, training and placement of personnel;
• stimulating the growth of employees' qualifications and increasing responsibility for the results of decisions made;
• development of initiative and creative activity of managers, specialists and employees;
• creation of a reserve.

Accordingly, the tasks of assessing human capital are:

• determination of the official correspondence of managers, specialists and employees to the position held;
• identifying the prospects for using the potential abilities and capabilities of the employee;
• stimulating the growth of the employee's professional competence;
• determination of areas for advanced training, professional training or retraining of an employee;
• making proposals for the relocation of personnel, dismissal of an employee from office, as well as transfer to a more or less qualified job.

At the same time, the organization can also apply a standardized approach to personnel assessment, based on the professional standard of specialties and positions of persons subject to certification. Therefore, we can conclude that with a standardized approach, only human capital is subject to assessment in relation to employees holding administrative positions, as well as specialists and employees, the rest are not subject to assessment. The structure of a standardized approach to personnel appraisal assessment is shown in Figure 3.

Figure 3 - The structure of a standardized approach to assessing the human capital of the organization's personnel

Improving the assessment of human capital

First of all, for the further development of mechanisms for assessing human capital in an organization, it is necessary to determine the goal of increasing the efficiency of the system for assessing human capital, which can, for example, be an increase in labor productivity by 5-10%.

If we consider the organizational and managerial approach to assessing human capital, then it requires the inclusion of quantitative methods to increase objectivity and obtain more accurate information about the human capital of the organization.

To do this, you can apply a cyclical approach to assessing human capital, which will be a form of interpretation of the management model shown in Figure 4.

Figure 4 - Management model for assessing human capital

As part of the formation or improvement of the human capital assessment system, this model should be supplemented with a quantitative method for determining the human capital of each employee. At the same time, a direct assessment of the human capital of each employee is recommended to be carried out during the certification in accordance with the current procedure for its implementation, determined in the regulation on certification. This is due to considerations of saving labor and time resources.

As a quantitative method, it is proposed to use the formula for assessing human capital (3), the essence of which is discussed above:

CHKR = PS - CPS + SPZ + SNZ + A4 * SI (6)

where HRC is the cost of human capital of an individual employee of the organization;

PS - the initial cost of the human capital of a given employee;

CPS - the cost of obsolete knowledge of a given employee, is determined by the formula a1 * PS;

SDR - the cost of the acquired knowledge, skills and abilities of a given employee, is determined by the formula a2 * PS;

SNZ - the cost of the implicit knowledge and abilities of a given employee, is determined by the formula a3 * PS;

SI is the cost of investment in a given employee;

a1, a2, a3 and a4 are the weight coefficients determined by the expert method.

Let's define the elements of this formula.

The initial cost of an individual employee's human capital is defined as the cumulative cost of recruiting, selecting and hiring an employee. The scheme for estimating the initial cost is presented in table 2.

Table 2. The initial cost of human capital

		The elements
	Direct costs	Search and selection
		Selection and recruitment
		Hiring and registration
		Provision of a workplace
	Indirect costs	Internal selection and selection
		Employee promotion
		Costs for the initial training of an employee, etc. costs
		Other types of indirect costs
		TOTAL INITIAL COST OF HUMAN CAPITAL

Since over time, human capital is subject to wear and tear due to weakening of health, obsolescence of knowledge, degradation of knowledge, a decrease in the desire for self-learning, development, etc., an assessment of such wear is required, since human capital is an asset of long-term use. The depreciation of human capital is expressed in the value of obsolete knowledge, depending on the initial value of the human capital of an individual worker. The coefficient a1, reflecting the obsolescence of the knowledge of a particular employee, is proposed to be determined equal to 0.05 for every 3 years of his work at the enterprise.

The acquired knowledge increases human capital and is the reverse process of knowledge obsolescence. The acquired knowledge is expressed in relation to the initial value of the human capital of the individual worker. The coefficient a2, which determines the acquired knowledge, skills and abilities of a particular employee, is proposed to be determined equal to 0.1 for each successfully passed certification during the period of his work at the enterprise.

The value of the implicit knowledge of an individual employee reflects the actual result of introducing innovations, innovations and proposals into the company's business processes, it also includes the results of rationalization and ideas proposed by this employee. Under the implicit knowledge of an employee, one should take into account his abilities, talents and professionally important qualities. This also includes the knowledge obtained as a result of direct accumulation of experience, the use by the worker of his natural qualities, psychological capabilities and other individual personality traits. The cost of tacit knowledge is expressed in relation to the initial cost of the individual worker's human capital. The coefficient a3, which determines the implicit knowledge of the skills and abilities of a particular employee, is proposed to be determined equal to 0.5 for each successful case of introducing innovations, developments and proposals into the company's business processes during the period of work of this employee at the enterprise.

The system of payment for knowledge and compensation is to reward the employee for the additional knowledge and skills acquired by him that contribute to the growth of professionalism. This approach is justified in the case when the competitive advantage of the organization directly depends on the level of competence of the employee working in it. The value of the acquired knowledge is determined by the amount of investment in each employee to increase his human capital, develop a professional or production level, protect health, expand production and economic experience and, in general, improve well-being. Consequently, investing in a particular employee will be economically viable if, in the long run, it will provide an increase in the company's profitability. At the same time, it is possible to evaluate the knowledge gained through education, accumulated professional experience, through the assessment of investments in human capital. Therefore, it is necessary to separate the estimated value of the acquired knowledge of an individual worker and the value of the investment in that worker.

The cost of investment in a particular employee is determined by the product of the volume of training costs for this employee and the rate of return on investment in personnel training. At the same time, the coefficient of significance of the cost of investments in a particular employee is proposed to be determined equal to 1, since investments in education, development of a professional or production level, health protection, etc. directly affect the increase in human capital.

At the same time, using a derivative version of formula (5), it is possible to determine the current human capital of one employee, based on the average salary for a specific period of time:

PTC = W 1 / (1 + r) + W 2 / (1 + r) 2 + W n / (1 + r) n (7)

where W i is the average wage at the enterprise for the year;

n - billing period;

r is the discount rate.

A derivative version of this formula allows you to compare the human capital of each employee with the average for the enterprise.

To do this, for a specific employee, you need to determine his average salary and, based on the results of the corresponding calculations, compare the current human capital of the enterprise and the current human capital of a particular employee.

Let's give an example.

The settlement period is 3 years.

The discount rate will be determined based on the discount rate of the Central Bank of the Russian Federation of 8.25% and the forecast inflation rate of 5%, which gives the discount rate value of 13.25%.

The average salary at the enterprise was:

2014 - 40,271 rubles.

2015 - 41,188 rubles.

2016 - 43 646 rubles.

Let's calculate the current human capital of one employee at a given enterprise:

PT = 40271 / (1 + 0.1325) + 41188 / (1 + 0.1325) 2 + 43646 / (1 + 0.1325) 3 = 40718 / 1.1325 + 41188 / 1.2826 + 43646/1, 4525 = 35954 + 32113 + 30049 = 98116 rubles.

The results of the quantitative determination of the human capital of each employee according to formula (6) can be less than, equal to or exceed the value of the indicator of the current human capital of one employee, which is calculated for the enterprise according to the formula (7). In the first and second cases, further development of the employee is required in order to increase his human capital. If the human capital of an employee is 2-3 or more times the value of the indicator of the current human capital of one employee, the possibilities of his career development should be considered.

Through the introduction of quantitative methods for assessing human capital, the issue of specific directions of development of a particular employee is also resolved, i.e. who exactly, why and what to teach. As a result, this will allow the organization to clearly form a roster of specific employees to prepare for key positions and for what training should be provided.

The use in organizations of the proposed quantitative approach to assessing human capital will make it possible to comply with the management concept, according to which an enterprise will be able to use cost indicators when assessing the results of its economic activities and comparing them with market success.

Thus, it is possible to achieve an objective combination of quantitative criteria and qualitative ones, the latter being the correspondence of the qualification level and the assessment of professional qualities. At the same time, it will not be necessary to change the essence of the organizational and management approach; on the contrary, it will be improved.

In general, taking into account the proposed combination of qualitative and quantitative criteria for assessing human capital, which is proposed to be used in order to improve the system for assessing human capital at an enterprise, it can be concluded that after the implementation of the proposed approach in an organization, the system for assessing human capital will correspond to the scheme shown in Figure 5. ...

Figure 5 - Organizational and managerial approach to assessing human capital after introducing a quantitative approach to determining the human capital of each employee

Results of improving the assessment of human capital

The developed system for assessing human capital, taking into account the application of qualitative and quantitative assessment criteria, will make it possible to assess the knowledge of employees based on the influence of the following factors:

1. Investments in the intellectual and professional development of personnel.
2. Adjustment of human capital depending on outdated knowledge.
3. Adjustment of human capital in accordance with the acquired experience, professionalism and intellectual knowledge.
4. Additional reassessment of human capital, taking into account the implicit knowledge, skills, abilities and other individual characteristics of employees.

As a result, the assessment of human capital will make it possible to achieve the results shown in Figure 6.

Figure 6 - Factors of influence on human capital

In accordance with this, the obtained data on the current structure and cost of human capital will allow achieving the following results:

• to effectively use in the current economic activity the key asset for the company, which is human capital, to increase the company's competitiveness;
• increase labor productivity through the effective use of human capital;
• manage the available intellectual assets by developing human capital in terms of increasing the intellectual and professional potential, which in the long term makes it possible to progressively increase the company's capitalization.

An indirect result of the formation of a system for assessing human capital is the possibility of improving work processes in the organization, in particular, reducing the loss of working time and rationalizing the work process. By assessing the existing, acquired, implicit and obsolete knowledge, as well as investments in a particular employee, the company gets the opportunity to eliminate the loss of working time, as well as to regulate labor activities in general.

It should be noted that human capital is involved in any on-farm processes, therefore, for its rational use, it is necessary to foresee in advance all the possibilities leading to unproductive losses of working time, which directly affects the decrease in labor productivity. For enterprises that are faced with a lag in the growth rate of labor productivity from the growth rate of wages, this aspect seems to be extremely relevant.

The slowdown in the growth of labor productivity is facilitated by the loss of working time, interruptions in work, unregulated breaks and various violations associated with the direct use of human capital. The procedures for increasing the efficiency of the use of human capital at the enterprise are reduced to the scientific organization of labor processes, the use of the possibilities of its intensification. The fullest use of objective opportunities for improving working conditions and increasing the efficiency of using human capital is ensured with a comprehensive improvement in the organization of labor. Improving working conditions contributes to an increase in the intensity of the use of human capital, both at the enterprise as a whole and in its individual divisions or in relation to specific categories of workers, which predetermines the use of reserves for the growth of labor productivity.

The consequence of the formation of a system for assessing human capital at an enterprise in the context of the innovative development of an organization is an increase in labor productivity by 5-10%.

The developed model for assessing the value of the human capital of an enterprise will allow a more rational approach to the existing policy of assessment and certification of personnel at the enterprise in order to provide opportunities for assessing the use of human capital.

Human capital assessment problems

In modern conditions, human capital in Russia is the main factor in intensive economic growth. At the same time, the need to assess human capital is an indisputable fact. However, in this area there are a number of objective and subjective problems.

Key issues in assessing human capital

	Problem	Description
	A narrow approach to assessing human capital	Most of the subjects use either purely managerial models for assessing human capital, or use economic or financial indicators in assessing human capital, and the use of such models in itself is rather fragmented.
	Lack of experience in assessing human capital at the enterprise	Many enterprises simply do not have such experience. This is aggravated by the fact that in order to form a model for assessing human capital in modern conditions, it is necessary to apply a scientific, economic and / or social approach to human activity and its potential, as well as the goals of economic activity and ways to achieve them.
	Ignoring aspects of technological progress and innovation	In this context, even if an enterprise has any system for assessing human capital, it ignores quantitative criteria, which makes it difficult to determine the human capital of workers. At the same time, the quantitative and qualitative improvement of the social product for a certain period of time needs a quantitative assessment. Consequently, the company does not include in the results of assessing human capital the results of the impact of technological progress and innovations, which are precisely the key factors of long-term economic development, which are associated with the future development of the Russian economy. As a result, the increased role of human capital as the main factor of economic growth is ignored.
	Neglecting the value of human capital to an organization	Human capital is of particular importance as a special asset that allows the introduction and implementation of various projects. In fact, without human capital, innovative activity is impossible either in production, or in commerce, or in the management sphere. Innovative activities of an organizational and economic nature are based on the results of the use of human capital. Human capital is an asset of fundamental importance, providing innovative development of enterprises. Therefore, it is necessary to assess human capital to improve the effectiveness of innovative activities of enterprises.
	Insufficient use of human capital	Enterprises use the available human capital for the direct implementation of innovative activities, regardless of the form of use. The key purpose of using human capital is the creation of organizational and economic advantages that can be used in current and future activities. Human capital is an asset of strategic importance, since the development and implementation of innovations in modern socio-economic conditions relies primarily on human resources. In this regard, it is necessary to quantify it in order to increase the efficiency of the introduction of innovations.

The solution to these problems, among other things, lies in the development of methodological approaches to assessing human capital.

Methodological approaches to the economic definition of human capital, based on various models, develop ideas that give new, more realistic options for assessing human capital. Depending on the quantitative model for assessing human capital, its value is reduced to a set of criteria. Criteria models make it possible to fairly objectively and reliably assess human capital.

At enterprises, however, a formalized organizational and managerial approach to assessing human capital is often used. At the same time, enterprises are pursuing the goal of ensuring a high level of professional training of personnel and its effective use. However, there is often no methodology for assessing human capital regulated in internal documents, since the organization's management adheres to the traditional management model in relation to assessing human capital. As a result, certification remains the main tool for assessing human capital in such organizations, the regulations of which are fixed in the appropriate position, and the emphasis is on the qualitative characteristics of human capital.

Enterprises are often limited to assessing human capital in three basic areas: analysis of labor indicators and the structure of labor resources, analysis of the efficiency of the use of working time, and analysis of the efficiency of use of labor resources. The certification also assesses the compliance of the level of qualifications and professional qualities of employees.

In practice, such an approach is distinguished by a rather low efficiency in assessing human capital, since it is limited by methodological frameworks, which leads to an insufficient intensity of use of human capital in general.

To solve these problems, within the framework of this article, a model for assessing human capital has been developed, taking into account the possible use of quantitative assessment criteria within the framework of the organizational and managerial approach, and a mechanism for their application in practice has been proposed.

conclusions

Existing approaches to assessing human capital are due to the fact that it is the only economic component that has the ability to produce value, but which is difficult to assess. Despite the development of various models for assessing individual components of human capital, a clear methodology for its comprehensive assessment has not yet been developed. Thus, despite the existing theoretical elaboration of the problems of human capital, the issues of its measurement have not been sufficiently worked out, and the estimates of the value of this asset themselves are extremely rare, scattered and very contradictory. The lack of specific methods affects the collection, processing and assessment of the reliability of the necessary statistical information. Most of the existing assessment models operate with a set of indicators that can be assessed according to the current formation of an array of information about individual elements of the assessment system, which is used in direct assessment.

In accordance with this, within the framework of this article, a model of a management model for assessing human capital was developed, based on the cyclical interdependence of employee motivation and the results of the economic activity of an enterprise. This approach will make it possible to carry out an actual assessment of human capital to determine the economic efficiency of its use.

The proposed model, on the basis of which a system for assessing human capital has been developed, is based on the assumption that investments in the development of a particular employee will be economically viable if, ultimately, they will ensure an increase in the company's profitability. The possibility of developing a professional level and expanding production and economic experience should be taken into account as a factor in increasing the profitability of an enterprise.

In accordance with this model, it is proposed to use a quantitative approach to determining the human capital of each employee, and to make the assessment itself during the certification in accordance with the current procedure.

For a quantitative assessment of human capital, it is proposed to apply a formula that takes into account the initial cost of the human capital of a particular employee, the cost of his obsolete and acquired knowledge, as well as the cost of tacit knowledge and investment in a particular employee.

The result of formalizing the quantitative approach to assessing human capital, implementing the proposed model and taking into account the target orientation of the developed system for assessing human capital in the organization will be an additional asset that can be assessed qualitatively and quantitatively using the recommended methodology for assessing human capital. At the same time, the assessment of specific employees can be carried out in accordance with the criteria of optimality and profiling of target competencies.

Literature

1. Alaverdov A.A. Human resource management of the organization. - M .: Synergy, 2012.
2. Armstrong M. Practice of human resource management. - SPb .: Peter, 2012.
3. Ivanova I.A. Human capital management. - M .: publishing house MGSU, 2011
4. V. V. Kafidov Stimulating the needs of entrepreneurs in the development of human capital. - M .: Delo, 2013.
5. Odegov Yu.G., Rudenko G.G. Personnel Management. - M .: Yurayt, 2014.
6. Rozina E.V. Managing the development of the organization's human capital. - M .: Prospect, 2014
7. Travin V.V., Kurbatova M.B. Human resource management. - M .: Delo Publishing House, RANEPA, 2013.
8. Hugheslid M. How to manage human capital to implement a strategy. - SPb .: Peter, 2012.
9. Shultz T. Investments in human capital. - M .: publishing house of the Higher School of Economics, 2003.

GRADUATE QUALIFICATION WORK

on the topic: "ASSESSMENT OF THE HUMAN CAPITAL OF THE ENTERPRISE"

Introduction

1.2 Methods for assessing human capital in an enterprise

1.3 Regulatory support of labor activity in the organization

2. Analysis and assessment of the use of human capital in the enterprise "

2.1 Brief characteristic

2.2 Analysis of the use of human capital in the enterprise

2.3 Assessment of the effectiveness of the use of labor

3.1 Review of foreign and domestic experience in assessing human capital

3.2 The main reserves for increasing the efficiency of the use of human capital at the enterprise

3.3 Cost-effectiveness of proposed activities

Conclusion

List of used literature

Introduction

Man, his creative qualities, strengths and abilities, with the help of which he transforms himself and the world around him, traditionally occupied a central place in the economic and social sciences. At the same time, the accelerated development of the material and technical base of production, associated with the industrial revolution, overshadowed the problems of human development and his productive abilities, creating the illusion of the superiority of physical capital in ensuring economic growth. As a consequence of this, for many years, human productive abilities were considered and evaluated as one of the quantitative factors of production. The task was only to successfully combine labor, fixed and circulating capital.

Most fully human capital can be characterized as follows: it is innate, formed as a result of investments and savings, a certain level of health, education, skills, abilities, motivations, energy, cultural development, as a specific individual, a group of people, and society as a whole, which is appropriate are used in a particular sphere of social reproduction, contribute to economic growth and affect the amount of income of their owner.

Human capital, being part of the total capital, is a combination of its constituent elements, i.e. has its own internal structure.

The efficiency of using the labor resources of an enterprise is measured by indicators such as productivity and labor intensity.

The need to study and evaluate personnel at enterprises, institutions, organizations is associated with the solution of questions about their placement, promotion, training and encouragement.

human capital efficiency use

The aim of the thesis is to study human capital by example. The goal involves the solution of the following tasks:

Consideration of the theoretical aspects of the human factor in the organization.

2.analysis and assessment of the use of human capital in the enterprise

Analysis of indicators of the use of labor resources of the enterprise.

Development of measures to improve the efficiency of the use of human capital. Personnel policy presupposes calm, thoughtful work in the entire system of selection, training and promotion of personnel, improving control over their activities. The personnel policy is expressed in the aggregate of the most important attitudes, principles, provisions expressed in the decisions and regulatory documents of the LLC in the field of personnel management. All of the above designates this problem as relevant today.

Today, more than ever before, it is recognized that human resource management is critical to the survival and success of an organization. The results show that about 70% of managers consider the human resource function to be critical to the success of the organization, and more than 90% assume that the human resources department will become defining in the life of the organization.

1. Theoretical aspects of the human factor in the organization

1.1 Human capital: concept and features of its use

The development of the leading countries of the world has led to the formation of a new economy - the economy of knowledge, innovation, global information systems, the latest technologies and venture business. The basis of the new economy is human capital , which is the main driving force behind the socio-economic development of modern society.

The change in the role of human capital, its transformation from a cost factor into the main productive and social factor of development, led to the need to form a new development paradigm. Within the framework of the new paradigm of development of countries and the world community, human capital has taken a leading place in national wealth (up to 80% in developed countries).

One of the factors that can make the process of human capital development more effective is the factor of innovative development, which presupposes the interconnected formation of scientific, technical, industrial, financial and social activities in a new environment.

Today there is a fairly clear definition of innovation, which is understood as the end result of innovation, which has been implemented in the form of a new or improved product, as well as an improved technological or organizational process used in practice. Innovation is a materialized result obtained from investing capital in a new technique or technology, in new forms of organization of production, labor, service and management, including new forms of control, accounting, planning methods, methods of analysis, etc.

Human capital is a set of knowledge, skills, and abilities that are used to meet the diverse needs of a person and society as a whole. The term was first used by Theodore Schultz, and his successor, Gary Becker, developed this idea, substantiating the effectiveness of investment in human capital and formulating an economic approach to human behavior.

Initially, human capital was understood only as a set of investments in a person that increases his ability to work - education and professional skills. In the future, the concept of human capital has expanded significantly. The latest calculations made by experts from the World Bank include consumer spending - the cost of families for food, clothing, housing, education, health care, culture, as well as government spending for these purposes.

Human capital in a broad sense is an intensive productive factor of economic development, the development of society and the family, including the educated part of labor resources, knowledge, tools for intellectual and managerial labor, living environment and labor activity, ensuring the effective and rational functioning of human capital as a productive factor of development

) streaming, cumulative stock of human abilities by phases of life;

) the expediency of using the stock of abilities, which leads to an increase in labor productivity;

) an increase in labor productivity naturally leads to an increase in the employee's earnings;

) an increase in income motivates the employee to make additional investments in his human capital, accumulate it cumulatively.

Analysis of the content and conditions of capitalization of human capital allows us to develop a generalized definition of human capital as an economic category of a modern information and innovative society. "Human capital is a certain stock of health, knowledge, skills, abilities, motivations, formed as a result of investments and accumulated by a person, which are purposefully used in the labor process, contributing to the growth of his productivity and earnings."

One of the controversial issues is the formation of human capital, the definition of which is an important aspect in considering the entire system of restoring human capital. The formation of human capital should be investigated as a process of searching, renewing and improving high-quality productive characteristics of a person with which he acts in social production. The factors on which the formation of human capital depends can be combined into the following groups: socio-demographic, institutional, integration, socio-mental, environmental, economic, production, demographic, socio-economic (Figure 1.1.1). From this we can conclude that the category of human capital is a complex systemic object of socio-economic research. The classification of types of human capital is possible on different grounds and for different purposes, which is presented in the literature on this issue. Almost all researchers recognize the reality and the crucial role of intellectual capital. Indeed, intellectual products can be recorded on tangible media (books, reports, floppy disks, database files), formalized as intellectual property and included in business transactions in the form of investments in capital, sale of licenses, purchase and sale, accounting as an intangible asset. Research on intellectual capital is the most advanced and brought to the methods of its effective use. This allows the results of scientific analysis of intellectual capital to be used to study other types of human capital.

Figure 1.1.1 Groups of factors that form human capital

The structure of types of human capital can be represented as follows (table 1.1.1.).

Table 1.1.1

The structure of types of human capital

Based on the combination of various approaches to the classification of human capital, it is possible to propose a more integrated structure of its types by levels and ownership. This classification is shown in Figure 1.1.2.

This classification of types of human capital allows us to consider and evaluate human capital at the level of an individual (micro level - individual human capital), an individual enterprise or group of enterprises (meso level - human capital of a company) and the state as a whole (macro level - national human capital). In the structure of individual human capital, health capital, cultural and moral capital, labor, intellectual and organizational and entrepreneurial capital can be distinguished.

Figure 1.1.2 Classification of types of human capital by levels and ownership

Recognized assets of individual human capital (patents, copyright certificates, know-how, etc.), corporate intangible assets (trademarks / trademarks, trade secrets, etc.), organizational capital, structural capital, brand -capital and social capital. National human capital includes social, political capital, national intellectual priorities, national competitive advantages and the natural potential of the nation.

For a comprehensive understanding of the essence of human capital, one should first turn to identifying the essence of the main components of this concept, which are at the junction of the humanities and economic sciences: man and capital.

A person, being a physical being, is at the same time a social (social) being, therefore it is impossible to reduce a person to economic categories. Man is the bearer of certain natural individual abilities and talents that nature has endowed him with and society has developed. A person spends certain physical, material and financial resources on the development of qualities and abilities. Natural abilities and acquired social qualities in their economic role are akin to natural resources and physical capital.

Like natural resources, man in his original state does not bring any economic benefit; after the implementation of certain costs (training, education, advanced training), human resources are formed that can generate income, like physical capital.

However, the categories "human resources" and "human capital" are not identical to each other. Human resources can become capital if they generate income and create wealth. This means that a person will take a certain place in social production through self-organized activity or the sale of his labor power to the employer, using his own physical strength, skills, knowledge, abilities, talent. Consequently, for the transformation of human resources into working capital, certain conditions are necessary that would ensure the realization of human potential (resources) into results of activity, expressed in a commodity form and bringing an economic effect.

Physical capital is a category, which means buildings, machinery, equipment used for the production of goods and services. Physical capital, when combined with labor, turns into a factor of production that is used to create goods and services, including new capital. It turns out that the most important feature of capital is that it itself is a product of production.

Human capital as a product of production represents knowledge, skills, and abilities that a person acquires in the process of learning and work, and like any other type of capital, it has the ability to accumulate.

As a rule, the process of accumulating human capital is of a longer duration than the process of accumulating physical capital. These are processes: learning at school, university, at work, advanced training, self-education, that is, continuous processes. If the accumulation of physical capital lasts, as a rule, 1-5 years, then the process of accumulation in human capital - 12-20 years. The main characteristics of human capital are the features shown in Figure 1.1.3.

Figure 1.1.3 Types of capital and its characteristics

The accumulation of scientific and educational potential, which is the basis of human capital, has significant differences from the accumulation of material resources. At the initial stage of functioning, human capital, due to the gradual accumulation of production experience, has a low value, which does not decrease, but accumulates (in contrast to physical capital). The process of increasing the value of intellectual capital is the opposite of the process of devaluation of physical capital.

As noted above, the accumulation of human capital is a continuous process. According to analysts, after twenty years of work experience, moral and physical wear and tear of the qualifications and knowledge of the personnel of enterprises begins, that is, the process of devaluation of human capital begins, and the end of labor activity means complete amortization of the accumulated knowledge and experience. However, some researchers believe that this stock is not subject to complete wear and tear. "Depreciation" (from Lat. - "repayment", "death") of material means of production is built in such a way as to completely write off their value by the end of the term of activity. Accelerated reproduction of physical capital requires constant production with the use of new knowledge, which is a condition for the renewal of human capital. However, this pattern operates in a stable economy: in the conditions of Russian reality, the accelerated reproduction of physical capital cannot serve as a factor in the renewal of human capital, because physical capital is worn out and needs almost complete replacement. The state of its physical and moral deterioration and the rate of its reproduction do not contribute to the development of new knowledge in society in general and human capital at the enterprise in particular.

In this regard, let us distinguish between the concepts of "knowledge" and "human capital". Knowledge is defined as the comprehension of reality by a person, that is, knowledge can be represented in the form of "unused" human capital. To translate them into acting human capital, certain efforts are required to transform unused human capital into labor skills of personnel that are practically important for the enterprise. Thus, the knowledge gained at school, the university should be supported by practical experience in production. Knowledge as intangible goods needs to be transformed into effective capital. This is a two-way process: on the one hand, the knowledge and desire of the person himself is necessary (they arise if his income increases), on the other, certain conditions that will ensure the realization of the knowledge and desires of the individual to translate them into human capital (into the results of activities, expressed in commodity form). Knowledge without its concrete application in life is incapacitated.

The mechanism for the formation of human capital is investment in a person, that is, expedient investments in an individual in the form of monetary or other forms, contributing, as indicated above, on the one hand, to bring income to a person, and on the other, to lead to an increase in labor productivity. Costs that increase productivity can be viewed as an investment; current costs are carried out with the expectation that they will be many times offset by higher profits in the future.

Therefore, of all types of investments, investments in human capital are the most important, and they differ as follows:

Investments in education (education at school, institute, professional development in production);

Health care expenditures that ensure the physical and mental health of the individual (disease prevention, medical care);

Improving housing conditions, contributing to the restoration of the worker's strength and strengthening his mental activity);

Appropriate nutrition.

The listed types of investments create conditions for high-quality labor activity, contributing to the use of human capital.

A feature of investment in human capital is that the increase in the knowledge and experience of individuals does not immediately contribute to the growth of the productivity of capital embodied in people. This process is usually prolonged over time.

1.2 Methods for assessing human capital in an enterprise

It is quite obvious that it is human capital that is the foundation of a company's knowledge capital. There is no single methodology for assessing human capital. The various points of view of the authors are known.

One of the most common methods is the calculation of the human capital of an individual and its assessment in the structure of the company's intellectual capital. The method is based on an attempt to assess the reduced (discounted) value of the cost stream associated with the formation of human capital and the future stream of income, which will ensure the receipt of the human capital of a particular person.

Qualitative assessment of human capital (expert approach) - the essence of this approach to assessing human capital lies in the fact that qualitative indicators characterizing both the individual characteristics of a particular employee and the properties of the company's employees in the aggregate are subject to assessment.

The qualitative characteristics of a particular employee are an integral part of the attempt to measure it by value, since it is the presence of such qualitative characteristics as the ability to think unobviously, to use skills and experience in combination with intuition, etc. In particular, these qualitative characteristics are an integral part of the company's knowledge capital. The contribution of personnel to overall results is determined in the following areas:

Contribution to the development of new scientific directions;

Contribution to the increase in the company's income;

Contribution to the development of relationships with customers;

Contribution to the coordination of the activities of departments;

Contribution to the successful execution of linear functions.

Within the framework of the expert approach, both the qualitative characteristics of a particular employee and the totality of the properties of human (personnel) potential are assessed. With greater objectivity of this technique, weighting factors are used. The calculation procedure includes three stages:

) Definition of key indicators that identify the employee's contribution to the company's knowledge capital.

) Establishing weight shares (significance coefficient) for each indicator, based on how often each indicator appears in the person being certified.

) Determination of a point scale for assessing each indicator.

Further, the results obtained are analyzed and the average score for each employee is determined. These values ​​are compared with the reference values ​​obtained by the empirical method (by summing all points for all qualitative indicators). The expert approach includes various modifications and is a necessary component of the assessment of human capital.

Assessment of human capital based on directed investments is a method for assessing human capital, in which one of the main competitive advantages of a company is its innovation policy. Any innovation policy is developed (created) and implemented by employees, therefore, the efficiency of the company's functioning directly depends on how literate and educated these employees are. Based on this, it is obvious that there is a need for constant and continuous training of the company's employees.

You can consider the amount of expenses in education, retraining, a particular employee or all employees of a company as a long-term investment in the knowledge capital of a given company.

However, investments in human capital are justified when there is a tendency to increase the efficiency of the company and the contribution of a particular employee to this trend is observed. It is this pattern that underlies the assessment of human capital by the method of investment (education costs).

The process of investing in human capital can be subdivided into eight stages: costs of obtaining education, costs of finding and hiring personnel, costs of personnel during training, costs of personnel during the accumulation of growth potential, costs of personnel during the period of achieving professionalism, costs of personnel in training period, advanced training, personnel costs during the period of decline and "obsolescence" of professionalism.

There is a certain relationship between these indicators, which can be expressed by the following formula (1):

E = (B - Bn) * C: Z, (1)

whereE is the efficiency of investments in human capital at the i-th stage; Bn - development of the employee before training; B - the development of the employee after training; P is the price of a unit of production; З - investment in human capital.

Assessment of human capital by analogy with physical capital is a method for assessing human capital, based on the assumption that there are certain similarities between physical and human capital, which make it possible to assess human capital by analogy with physical capital.

Firstly, both human and fixed (material) capital participate in the process of the company's economic activities, form the final financial results.

Secondly, both the process of wear and tear is inherent in fixed capital, so human capital depreciates over time, as part of the knowledge is forgotten or becomes obsolete. Undoubtedly, there are very significant differences between these concepts. Human capital is a part of knowledge capital, for which a multiplier effect is characteristic and regular, that is, the increase and development of each component of the knowledge capital leads not just to a simple summation of these components, but causes a synergistic effect. In addition, being a strategic resource of the company, human capital predetermines the development, improvement and management of material or fixed capital.

Nevertheless, these similarities allow an attempt to assess human capital based on the model for assessing fixed (physical) capital, for which it is necessary:

) Determine the "initial cost" of a particular employee. To do this, you can use various methods of testing and certification of employees.

) Determine the coefficient of "obsolescence" (forgetting) of knowledge, since human capital eventually loses part of the accumulated knowledge, while fixed capital is subject to physical and moral deterioration.

After determining the initial cost, it is necessary to determine the coefficient of obsolescence and forgetting of human knowledge. For these purposes, it is necessary to determine the period of participation of a particular employee in the activities of the company.

) Determine the procedure for changing the "initial cost" of the employee. Fixed assets are improved through modernization, reconstruction, in turn, human capital is improved through investments aimed at its development.

When determining the coefficient of knowledge obsolescence (forgetting certain knowledge or information), it is necessary to use statistical data reflecting the relationship between the assimilation of new knowledge and the process of forgetting the existing one. This value should be corrected by a correction factor, which is an empirically obtained value of knowledge obsolescence in relation to a particular field of activity. You can also use the method proposed by Yu.V. A trump card in determining the stock of knowledge, taking into account the obsolescence factor (2).

This method is based on an analogue of the asset accumulation method. Within the framework of this method, when assessing knowledge, it is necessary to assess the amount of knowledge accumulated by an individual, make adjustments for their obsolescence and forgetting, and multiply each adjusted amount of knowledge of a certain type by the cost of a unit of knowledge of this type:

(2)

where P3h- the cost of accumulated knowledge, a i- empirically determined coefficients that match the cost and volume of accumulated knowledge of the type i, TK i- total accumulated knowledge of the type i, k - the number of types (types) of knowledge.

The total accumulated knowledge of an individual should be determined taking into account the factors of obsolescence of the acquired knowledge (obsolescence) and forgetting:

where tk i- accumulated knowledge i-th type received in j- th period, A i - obsolescence of knowledge type i per unit of time (obsolescence), Z- forgetting knowledge by an individual per unit of time, b- empirical numerical coefficient, inverse in dimension of time, t- the time required to gain knowledge in volume TK.

The totality of the value of human capital as a whole must be determined not by simple arithmetic addition, since in this case the synergistic effect of the interaction of employees is clearly traced.

The existing methods for measuring human capital have a number of significant drawbacks.

The expert method (qualitative assessment method) is an important link in the system of methods for assessing a person, since of all the existing models, it most objectively assesses the qualitative components of human capital, however, limiting it to this method alone does not allow obtaining a cost measurement of human capital. This is obvious due to the impossibility of an adequate transition from qualitative indicators to quantitative ones. Any formalization is inevitably subjective and can only be considered in the context of the company in question, and, accordingly, excludes the possibility of comparison, which reduces this model solely to an attempt to sound human capital management, but not to an assessment.

If we consider the disadvantages of the cost-based approach to assessing human capital (investment method), then the problem arises of objectively calculating all investments in human capital. In this model, one cannot equate investments in a person with his "fair value", since the costs of self-education, which play a key role in the formation of human potential, are leveled. If we consider investments only at the company level, the purpose of which is to improve the performance of a particular employee, improve his qualifications, skills, then it is necessary to assess the effectiveness of directed investments, which ultimately should be adequately reflected in the formation of the company's financial results. Objective complexity is also an attempt to determine the share of the effectiveness of a particular employee in the overall financial result of the company. Thus, with this approach, one cannot neglect the influence of external factors that can have a significant impact on the formation of the company's financial results. In addition, certain difficulties arise with accounting and tax accounting of investments in human capital and the measurement of the results obtained. The costs of staff training and professional development in accordance with the rules of financial accounting should be attributed to expenses and not to investments.

When analyzing the method for assessing human capital by analogy with physical (fixed) capital, it is difficult to objectively assess the initial cost, determine the working life of a particular employee in the company (that is, choose a rational method for calculating the obsolescence and forgetting rate), as well as the complexity of accounting, the cumbersome assessment, which is more convenient for large companies. Of course, you can try to carry out a combination of these valuation methods and apply them within a specific company, however, these disadvantages can be minimized in this way, but cannot be avoided.

1.3 Regulatory support of labor activity in the organization

Regulatory support of labor activity in the organization consists in the use of means and forms of legal influence on the bodies and objects of personnel management in order to achieve effective activities of the organization.

The main tasks of the legal support of the personnel management system are the legal regulation of labor relations between the employer and the employee, as well as the protection of the rights and legitimate interests of employees arising from labor relations.

Regulatory support of the personnel management system includes:

Execution, application and observance of the norms of the current legislation in the field of labor and labor relations;

Development and approval of local regulatory and non-regulatory acts of an organizational, economic, organizational and administrative nature;

Preparation of proposals on changing existing or canceling outdated and actually invalidated normative acts issued in the organization on labor, personnel issues.

The implementation of regulatory support in the organization is entrusted to its head, as well as other officials (within the powers and rights granted to them in the exercise of organizational, administrative, labor, administrative and economic and other functions), including the head of the personnel management system and its employees on issues within their competence. The legal department is the responsible unit for normative work in the field of labor law.

One of the specific conditions for the work of personnel services is that their daily activities are directly related to people. Organize the work of hiring workers, ensure timely transfers to another job, make dismissals, prevent the emergence of conflict situations associated with violations of hiring, dismissal, etc. - such measures are possible only on the basis of a clear regulation of the rights and obligations of all labor participants. relationships.

This is achieved by establishing legal norms of a centralized or local nature. In labor legislation, the prevailing place is occupied by acts of centralized regulation - the Labor Code of the Russian Federation, decrees of the Government of the Russian Federation, acts of the Ministry of Health and Social Development of the Russian Federation. At the same time, there are labor issues that can be resolved with the help of local legal norms adopted in each organization. In the conditions of market relations, the sphere of local regulation is steadily expanding. Such acts include: orders of the head of the organization on personnel issues (on admission, dismissal, transfers), regulations on divisions, job descriptions, organization standards, etc.

The main tasks of the Legal Department in this area are as follows:

a) development of draft regulations of the organization;

b) legal examination of normative acts developed in the personnel management system for compliance with legislative requirements and their endorsement;

c) organization of systematic accounting and storage of legislative and regulatory acts that enter the organization and are published by it;

d) informing units and services about the current labor legislation;

e) clarification of the current labor legislation and the procedure for its application.

The system of labor regulations includes general, sectoral (tariff), special (regional) agreements, collective agreements and other legal acts applied directly in organizations.

Legal acts of a non-normative nature are orders and instructions that can be issued by the heads of the personnel management service and all its divisions on issues of declaring disciplinary sanctions, employee incentives, safety measures, vacations, termination of an employment contract, etc.

The main legislative acts regulating labor relations are: the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Law of the Russian Federation "On Collective Agreements and Agreements", the Law of the Russian Federation "On Employment of the Population in the Russian Federation", the Law of the Russian Federation "On the Procedure for Resolving Collective Labor Disputes (Conflicts ) ", Decree of the President of the Russian Federation" On social partnership and the resolution of labor disputes (conflicts) ", etc.

Under "local regulations", internal documents that establish norms (rules) of a general nature designed to regulate production, management, financial, commercial, personnel and other functional activities within the organization.

Drafts of normative and non-normative acts are developed by decision of the general meeting and / or the Board of the organization, depending on their competence, determined by law and the Charter of the organization. The President (the sole executive body) has the right to submit to the general meeting and / or the Management Board the issue of the development and adoption of any normative act that, in his opinion, is necessary for the activities of the organization. The management body of the organization, which has made a decision to develop a draft normative and non-normative act, has the right to entrust someone: a division of the organization or a third party with such development or develop the project itself. In any case, the management body issues an administrative document defining the terms and procedure for the development of the act, the procedure for agreeing it with other divisions of the organization. The department that develops a normative or non-normative act prepares a draft of this act, justifying the need for the adoption of this act and the consequences of its adoption.

Normative acts adopted by the organization are subject to legal examination. Normative acts are adopted by the Board of the organization or by the General Meeting of the members of the organization in accordance with Federal Laws and the Charter of the organization.

Normative and non-normative acts can be changed by introducing additional norms into them, invalidating certain norms, approving a new edition of existing norms. A proposal to make changes can come from any body that has the right to raise the issue of the development and adoption of this local act or has adopted (approved) this act.

The adopted normative acts are subject to mandatory registration with the assignment of a serial number to them in the office of the organization and an indication of the date of entry into force. Normative acts are put into effect on the date specified in the decision on their adoption (approval), and if this period is not specified, then after ten days from the date of their adoption (approval).

The adopted acts must be necessarily notified:

Employees of the organization - by posting a public announcement within 5 days from the date of adoption of this act;

All members of the organization and employees - by indicating the relevant information in the notification of the General Meeting of the members of the organization, at which the relevant acts are subject to approval, or by announcing at the next General Meeting of the members of the organization.

Acts in respect of which the above requirements are not met are recognized as invalid for those persons who have not been properly notified.

2. Analysis and assessment of the use of human capital in the enterprise "

2.1 Brief characteristic

Today, “it has practically formed as a vertically integrated holding company. The strategic program that has been outlined and is actively being implemented today sounds simple and concise, like its motto:“ From a well to a gas tank. ”In other words, whoever extracts and produces is sells.

A whole network of sales structures is successfully operating in the country. It is one of the most dynamically developing in Russia and occupies a leading position in terms of the volume and quality of petroleum products sold among other brands of filling stations. The filling business is successfully developing in Moscow and the Moscow region, Vladimir, Leningrad, Chelyabinsk, Samara, Ulyanovsk regions, Chuvashia, Udmurtia and, of course, in Tatarstan itself. In total today

The main activity of the enterprise is retail sale of oil and gas products through a network of filling stations and small-scale wholesale of light and dark oil products through its own tank farm. carries out small-scale wholesale and retail sales of motor oils "Tatneft" produced by "Nizhnekamskneftekhimoil" is an official dealer for wholesale and retail sales of tires "KAMA", both for cars and trucks and agricultural machinery. Implements small wholesale and retail auto chemicals (antifreeze, cleaners, etc.)

And, nevertheless, the branch is not satisfied with the achieved results and is working to further increase the volume of sales and the number of retail network facilities.

Dynamic development "is expressed in constant work to attract new customers, retain and strengthen relations with existing ones. To solve this problem, steps are being taken not only to re-equip and equip, but also to expand the range of additional services offered at gas stations, as well as to improve the quality of service. clients.

Currently, the implementation of the "Customer Service Charter" is underway, which is aimed at the fullest satisfaction of the needs of our customers, offering professional service and high quality fuel.

Monitoring and ensuring the preservation of the quality of petroleum products in the producer-consumer chain is a prerequisite For this purpose, there is a certified testing laboratory for determining the quality of petroleum products, which regularly takes samples of fuels and lubricants upon receipt, storage and shipment. It also regularly checks the quality of petroleum products at the petrol stations of the branch.

Presented in Appendix 1, it is a linear management structure. The diagram shows that the organizational structure of an organization is formed as a result of building a management apparatus only from mutually subordinate bodies in the form of a hierarchical ladder. Thus, all elements of the system are on a direct line of command, from the highest level to the lowest. With such a structure, one-man management is observed to the greatest extent, namely, the head of the branch concentrates in his hands the management of the entire set of operations of the divisions, and the unity of management (transfer of responsibilities for the execution of decisions to each of the links of the same level from only one chief).

2.2 Analysis of the use of human capital in the enterprise

Human resources (personnel) of an enterprise have one of the most important values ​​in the activities of an enterprise and have a strong influence on its financial results. Therefore, to increase the efficiency of the company, the head needs to constantly analyze the use of labor resources.

The main task of analyzing the use of labor resources at the enterprise is to identify all the factors that impede the growth of labor productivity, leading to the loss of working time and reducing staff wages. Also, the tasks of analyzing the use of human capital include:

Study and assessment of the availability of labor resources of the enterprise and its structural units, both in general and by category, profession;

The analysis of human capital at the enterprise is carried out in the following areas:

1) Analysis of the provision of the enterprise with labor resources

2) Analysis of the movement of labor

) Analysis of labor productivity.

The sources of information for the analysis are:

- "Labor report";

- "Report on the costs of production and sale of products (works, services) of the enterprise";

Statistical reporting of the personnel department on the movement of workers, operational reporting of the shops and services of the enterprise;

Other reporting related to the human resources of the enterprise and production units and services, depending on the specific purpose of the analysis.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with personnel for the most important professions.

To analyze the provision of an enterprise with labor resources, the statistical form "Report on labor" is used.

The availability of labor resources of the enterprise is characterized by the following data (Table 2.2.1):

Table 2.2.1

Change in the structure of the number of personnel

According to the table, it is possible to trace the change in the actual number of various categories of personnel in relation to the planned number and number of the previous year.

In the analyzed enterprise, there was an increase in the number of personnel by 1 unit compared to the previous year, which amounted to 100.5%, but the actual use of the staff was 99% of the planned indicators.

The working personnel were involved 100% both in relation to the plan and to the previous year. The use of managers and specialists was completed by 100% to the plan and by 103.8% to the level of the previous year due to the increase in the staff of this category of workers.

In the process of analysis, it is necessary to study not only the change in the number, but also the change in the structure of production personnel (Table 2.2.2):

Table 2.2.2

Change in the structure of production personnel

Staff	Personnel structure						Specific gravity change, ±
	for the pre. year						versus plan	in comparison with the previous. year
Main activity personnel, total Including: RCC workers	417,5 337,5 80	100 80,8 19,2	420,5 337,5 83	100 80,3 19,7	420,5 337,5 83	100 80,3 19,7	0,5 +0,5	0,5 +0,5

When analyzing this table, it is possible to identify a change in production potential, i.e. the share of workers in the total number, in comparison with the planned number and the number of the previous year.

In the process of analysis at this enterprise, the share of workers in the personnel structure was 80.3%, managers and employees 19.7% in the reporting year, there was a change in the personnel structure in relation to the previous year and to the workers' plan - a decrease by 0.5 %, managers and employees - an increase of 0.5%.

Along with quantitative support, the qualitative composition of workers is studied, which is characterized by general education, vocational and qualification levels, gender and age and intra-production structures.

The analysis of the professional and qualification level of workers is carried out by comparing the available number by specialties and categories with the necessary for the performance of each type of work in sections, teams and the enterprise as a whole.

To assess the conformity of the qualifications of workers with the complexity of the work performed on the site, workshop, enterprise, the average wage categories of work and workers are compared, which can be determined by the weighted average arithmetic formula:

(4), (5)

where T p- tariff category, Hp- the total number (number) of workers, Hpi - the number of workers of the i-th category, VRi- the amount of work of the i-th type, V - total scope of work.

The qualification level of workers largely depends on their age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers are studied on these grounds. Since changes in the qualitative composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

The most crucial stage in the analysis of the use of labor resources is the study of the movement of labor.

To study the movement of labor, the data in Table 2.2.3 are analyzed:

Table 2.2.3

Labor movement indicators

Reception turnover ratio (K n) Retirement turnover ratio (K c) Personnel turnover ratio (K t) Personnel permanence ratio (K post)

Characterizes the proportion of hired workers for the period

Characterizes the proportion of employees who left for the period

Characterizes the rate of dismissal of employees for negative reasons

Kn = 10 / 441.5 = 0.03

Kv = 10 / 441.5 = 0.03

CT = 10 + 1 / 441.5 = 0.03

Kpost = 1 - 0.03 = 0.07

As the calculated coefficients show, there is an insignificant staff turnover at the analyzed enterprise. Employees leave mostly of their own free will, and for negative reasons there was only 1 dismissal. The coefficient of staff constancy is 0.07, which indicates a stable contingent of employees at the enterprise.

The analysis of the use of working time is carried out on the basis of the balance of working time. The main components of the balance are presented in table 2.2.4.

Table 2.2.4

The main indicators of the balance of working hours of one worker

Time fund indicator	Symbols	Calculation formula	Notes (edit)
Calendar Nominal (regime) Explicit Useful Fund of Working Time	T to T nom T jav T p	T k = 365dn T nom = T k -t output T yav = T nom -t implicit T p = T yav. t-t vp	t out - the time of weekends and holidays t not showing up - days of absence: vacation, due to illness, by decision of the administration, absenteeism, etc. t - nominal duration of working time, t vp - time of in-shift downtime and breaks in work, reduced and preferential hours

Particular attention is paid to the study of employee retirement for violation of labor discipline, tk. this is often related to unresolved social problems.

The tension in providing the enterprise with labor resources can be somewhat relieved due to a more complete use of the available labor force, an increase in the productivity of workers, intensification of production, comprehensive mechanization and automation of production processes, the introduction of new, more productive equipment, improvement of technology and organization of production. In the course of the analysis, reserves for reducing the need for labor resources as a result of the listed activities should be identified.

If the company expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.

The reserve for increasing output by creating additional jobs is determined by multiplying their growth by the actual average annual output of one working reporting period.

RVP = RKR × GVf (6)

where RVP is the reserve for increasing production output; RKR is a reserve for increasing the number of jobs; ГВф - the actual average annual output of the worker.

The completeness of the use of labor resources can be estimated by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole. The working time fund (FWF) depends on the number of workers (H p), the number of working days worked on average per year (D), the average length of the working day (t):

(7)

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

Generalizing indicators: average annual, average daily and average hourly output by one worker, average annual output per worker in value terms.

Private indicators: labor intensity of a certain type of product in kind per 1 man-day or man-hour.

Auxiliary indicators: the time spent on a unit of a certain type of work or the amount of work performed per unit of time.

The most generalizing indicator of labor productivity is the average annual output of one worker (GW):

where TP is the volume of commercial products in value terms;

H - the number of employees.

Hence, the factorial model for the average annual output will be as follows:

The calculation of the influence of these factors can be carried out by the methods of chain substitution, absolute differences, relative differences, or the integral method.

Labor intensity - the cost of working time per unit or the entire volume of manufactured products:

(10)

where FRV i is the fund of working time for the manufacture of the i-th type of product, VVP i is the number of products of the same name in physical terms.

This indicator is the inverse of the average hourly production.

Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth in labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a decrease in labor intensity through the introduction of scientific and technological progress, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, revision of production standards, etc.

The factors affecting the annual output are presented in Figure 2.2.1.

Figure 2.2.1 The relationship of factors that determine the average annual output of an employee of the enterprise

In the process of analysis, the dynamics of labor intensity, the fulfillment of the plan for its level, the reasons for its change and the effect on the level of labor productivity are studied. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will allow you to identify best practices and develop measures for its implementation at the analyzed enterprise.

It is possible to increase labor productivity due to the following factors:

Improvement of technique and technology. This group of factors includes everything that is determined by modern scientific and technological progress;

Improving the organization of production: rational distribution of productive forces, specialization of enterprises and industries, the fullest use of available equipment, rhythm of production, etc .;

Improving the organization of labor: improving the use of human labor (raising the qualifications of personnel, the cultural and technical level of workers, strengthening labor discipline and improving the wage system, labor rationing and personal material interest of all workers; ensuring an average intensity of labor).

2.3 Assessment of the effectiveness of the use of labor

The efficiency of the use of labor resources is a complex and multifaceted category, which can be expressed in the following elements: the efficiency of the employee's labor, the labor of the management apparatus, its individual bodies and divisions; the effectiveness of the system and the management process itself. Determination of management efficiency is carried out in the following main areas:

Analysis and evaluation of organizational and technical measures to improve management;

Determination of the overall effect created by the worker;

Establishing the share of the effect of the control system in the overall effect;

Determination and evaluation of the performance of functional units.

When moving from one direction to another, the efficiency of management increases. A comprehensive set of management efficiency criteria is formed taking into account two directions for assessing its functioning:

) according to the degree of compliance of the achieved results with the established goals of the production and economic organization;

2) according to the degree of compliance of the system functioning process with objective requirements for its content, organization and results.

The criterion of efficiency when comparing various options for the organizational structure is the possibility of the most complete and sustainable achievement of the ultimate goals of the management system at relatively lower costs for its operation. In this regard, the assessment of the effectiveness of human resources management is necessary to determine the attainability of the goals facing the entrepreneurial structure. In this regard, the task of business structures is to organize work in such a way that it meets the needs of employees as much as possible, makes it possible to activate their work and increase its efficiency, which ensures the achievement of increased competitiveness at the lowest cost. Improving the efficiency of labor resources management is an important condition for increasing the efficiency of managing the business structure as a whole. At the same time, the effectiveness of human resources management should be fully characterized by a system of interrelated indicators, the calculation of which is based on uniform methodological principles and takes into account their comparability and proportionality in relation to various production conditions. Improving the efficiency of labor resources management as a factor in increasing the competitiveness of business structures requires them to realize and the need to analyze economic activities. The main tasks of the analysis of the effective use of labor resources that can be solved are:

Study and assessment of the provision of the enterprise and its structural units with labor resources in general, as well as by category and profession;

Determination and study of indicators of staff turnover;

Identification of reserves of labor resources, their fuller and more efficient use.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:

Provision of the enterprise with labor resources;

Characteristics of the movement of labor;

Social security of the members of the labor collective;

Using the fund of working time;

Labor productivity;

Profitability of personnel;

Labor intensity of products;

Analysis of the payroll;

Analysis of the effectiveness of the use of the payroll.

There are different opinions about the indicators characterizing the efficiency of the use of labor resources. One of them is that of all indicators of the efficiency of the use of labor resources, the most generalizing is labor productivity. This is a very important and capacious indicator in the economy in general. Labor productivity is also one of the most important indicators of economic efficiency. Labor productivity is the production of products per worker per unit of time or labor costs for the production of a unit of output. The most important indicators of labor productivity include the following.

1. Development of products per unit of time by one worker.

2. Labor intensity of production.

These are generally accepted indicators of labor productivity in the national economy and industry. In certain industries, industry-specific indicators are used.

As a rule, the increase in production or work in entrepreneurial structures is ensured with the same or less number of employees. This makes it necessary to study the reserves of better use of labor resources. One of these reserves is to ensure the normal intensity of labor. As you know, the intensity of labor is characterized by the amount of labor costs per unit of time. K. Marx noted that the growing intensity of labor presupposes a more precise expenditure of labor during the same period of time. A more intensive working day is therefore embodied in more products than a less intensive working day of the same length. However, per unit of time, a person cannot immensely strain his strength and waste energy, since the amount of energy expended is limited by physiological capabilities. The intensity of labor should be normal for the worker from the point of view of his own development. This means, as K. Marx noted, that the worker should be able to work tomorrow with the same normal state of strength, health and freshness as today, and strain the labor force to the extent that it does not harm the normal duration of its existence. Ensuring normal labor intensity is of great economic and social importance not only in areas with low labor intensity, but also in areas with increased labor intensity. And in fact, and in another case, an improvement in the economic indicators of production is achieved. Raising the intensity of labor to a normal level allows you to get more products per unit of time or perform more work. At the same time, the indicator of labor productivity increases, the use of fixed assets is improved, and the turnover of working capital is accelerated. All this leads to a decrease in the cost of production, an increase in the profitability of production, an improvement in the final results, and, consequently, the competitiveness of the entrepreneurial structure.

As you know, a person improves, develops his physical and spiritual strength, both in the process of work and during non-working hours. However, the fundamental principle of harmonious human development is labor. How a person spends his free time largely depends on the degree of use of working time. Normal daily workload contributes to the improvement of a person's physical and mental abilities, strengthening his health, increasing efficiency, and causes a feeling of satisfaction with work. It allows you to use your free time with maximum efficiency, which, in turn, is an important condition for highly productive work. Satisfaction with work, its conditions and content plays an increasing role in improving production efficiency and quality of work. With the growth of the organizational and technical level of production and the qualifications of personnel, the improvement of working conditions, and the rise in the living standards of the working people, the possibilities for more intense and efficient work increase. Consequently, the level of normal labor intensity, being constant at each specific moment, tends to increase. Together with the normal intensity of labor, there is its actual level. Differences in the levels of normal and actual labor intensity represent the reserves of its normalization. In this regard, it is of paramount importance to study the issues of assessing and analyzing the existing level of labor intensity, identifying and using the reserves of its normalization. Research can be carried out at different levels: workplaces, sites, workshops, enterprises, industry as a whole. The most complete picture of the magnitude of the reserves for increasing output due to normalization is provided by a study of the intensity of labor at workplaces, it can be obtained by analyzing the corresponding indicators of workers performing the same work. The reserves of the site can be judged by the comparative indicators of the intensity of labor of its workers. Of considerable interest is the assessment of the intensity of labor of workers in a shop and an enterprise as a whole. Due to the normalization of the level of labor intensity, there are significant reserves for increasing the volume of production.

Ensuring normal labor intensity is impossible without determining its current level. Thus, the problem arises of measuring the intensity of labor. There are a number of methods for assessing labor intensity, which can be summarized in the following three groups:

Biological methods;

Social methods;

Economic methods.

Biological methods are based on the use of labor input measures directly related to the characteristics of a working human body. The essence of the application of sociological methods comes down to obtaining information about the degree of employee fatigue and his performance through questioning, questioning, and interviewing. At the same time, the reasons are identified that cause the worker's production fatigue and affect his performance. The information obtained is grouped and processed in order to quantify the degree of industrial fatigue and restore working capacity.

Economic methods for measuring labor intensity allow one to assess its level in terms of the achieved result. They are of considerable interest, since they make it possible to identify the reserves of reading economic indicators based on the normalization of the level of labor intensity. It should also be noted their simplicity and availability, less laboriousness in comparison with psychophysiological methods. At the same time, the use of economic methods is associated with a certain measure of approximation, since, using them, one can get only an indirect idea of ​​the state of working capacity of workers and the onset of fatigue. For example, studies of the hourly output of workers in a number of industries have confirmed that these indicators change throughout the working day, and in the phase of entry into work, they are usually lower than during the period of stable working capacity. One of the forms of growth in the intensity of labor is, as noted by K. Marx, an increase in the rate of work. The pace is measured in the number of products, operations or labor movements in any short, almost indivisible period of time, for example, in a minute. The pace of work can also be judged through the reciprocal, calculating the time required for an employee to manufacture a part or to carry out certain labor actions. When using pace indicators to measure and analyze labor intensity, it is difficult to define a “normal,” “reference,” or optimal pace. In certain cases, to characterize the intensity of labor, you can use the indicator of the value of piecework wages or the fulfillment of production standards. For example, when comparing the level of labor intensity of workers performing the same work, one can use indicators of the fulfillment of production standards, since a higher percentage of fulfillment of norms in this case also indicates a high level of labor intensity. However, when comparing the intensity of labor of workers employed in different jobs, a mandatory requirement for the application of this indicator is equal intensity of norms. The proposals of a number of researchers on the possibility of using indicators of the use of working time to assess the intensity of labor deserve attention. There are proposals for assessing labor intensity using a system of indicators. In our opinion, it is impossible to measure the level of labor intensity by any one indicator, therefore, it is reasonable to focus on the use of integral indicators or their system in assessing. The system of such indicators can include:

Productive use of working time;

2. the level of piecework wages;

The pace of work;

Labor structure;

Performance level, etc.

The role of the indicator of the use of working time, which characterizes the level of labor intensity, is increasing in connection with technical progress. The very control of technology, work with the help of equipment requires a certain voltage from the worker, and this tension is maintained during the entire operation of the machines.

The level of labor intensity of workers in enterprises is formed under the influence of a large number of factors. Numerous factors affecting the level of labor intensity can be grouped into two groups:

1) internal;

2) external.

As a rule, internal factors include factors of a technical order, organization of production and labor, labor stimulation; the composition of the workforce; social microclimate. Insufficient or excessive workload does not allow the worker to experience a sense of job satisfaction, does not create conditions for the disclosure and enrichment of his physical and intellectual strength. The level of labor intensity of an individual worker is greatly influenced by his qualifications, length of service, education, gender, and age. Thus, qualifications, educational level, sufficient knowledge and abilities are one of the factors ensuring a normal level of labor intensity. Here it is necessary to note the importance of ensuring a normal level of labor intensity and social climate in the team, since it can determine the degree of satisfaction with work, the desire to work hard and a number of other positive emotions.

External factors include factors affecting workers outside of working hours. These factors have an impact on the restoration of working capacity of workers in the period between two working days, during weekly rest and regular vacations. These factors include the standard of living, the level of income not only of the employee himself, but also of his family, the provision of housing, the level of health care, etc.

When studying the issue of determining the level of labor intensity, one cannot fail to mention the need to use labor rationing. At first glance, it may seem that in the conditions of market relations there is no place for labor rationing in entrepreneurial structures. But this is not true, since its absence deprives the relationship between the employer and employees of an objective basis and gives wages the character of giving. Since labor for remuneration in the form of wages is, first of all, an assessment of actual labor costs and labor results from the standpoint of their compliance with the norms, neglect of them can lead to a decrease in the level of labor organization, labor productivity, intensity, and, accordingly, to a drop in the level of production. generally.

Thus, increasing the efficiency of labor resources management "presupposes finding the best organizational forms, methods, management technologies in order to achieve certain economic results by the entrepreneurial structure in accordance with a given criterion or a system of criteria, in which determining the level of labor intensity is one of the most important values.

3. Direction of using human capital

3.1 Review of foreign and domestic experience in assessing human capital

In modern conditions, human capital is the main value of society, a determining factor in sustainable development and economic growth, since the competitive advantages of economic systems are largely achieved not at the expense of natural resources, but at the expense of knowledge, information, innovations, the source of which is a person.

At the present stage of economic transformations, the problem of assessing human capital in the value of a business does not raise doubts about its relevance; nevertheless, the main methods for determining the value are borrowed from Western practice and are not always adapted to the conditions of the domestic economy.

An employee's value, taking into account the likelihood that he will remain in the organization for some time, determines the expected realizable value, which consists of two elements: the expected notional value and the likelihood of continuing membership in the organization, which expresses the expectation of management about what some of this income will be realized in the organization before the expected time of the employee's departure. Mathematically, this is expressed by the following equations:

RS = US x P (O), (11)

(T) = 1 - P (O), (12)

AIT = US - PC = PC x P (T), (13)

where US and PC are the expected notional and realizable values;

Р (О) - the probability that the employee will remain working in the organization after a certain period of time;

P (T) is the probability of an employee leaving the organization or an indicator of turnover;

AIT - opportunity cost of turnover.

Due to the fact that the cost of human resources is a probabilistic value, this may mean that the employee with the greatest potential will not always be the most useful to the company.

Thus, this technique allows only roughly predicting the individual cost of an employee. This circumstance is explained by the fact that the cost of human resources is a probabilistic value (it is impossible to accurately determine the service life of an employee at an enterprise, since it depends on many factors that are difficult to determine and measure).

A slightly different approach to assessing human capital was proposed by I. Fisher, in his opinion, the use of capital means obtaining interest as a universal form of any income (wages, profit, rent). The discounted amount of future income is the amount of capital used. Through the discount coefficient, future income is reduced to the present, i.e. today's estimate: 1 / (1 + i) t (14) where i is the current interest rate; t is the number of years.

In general, discounting is carried out according to the formula: Dc = Dt / (1 + i) t (15) where Dс is the current value of income; Dt is the future amount of income; i is the current interest rate; t is the number of years.

Dc is a certain amount of money, which, being invested for t years at the rate of interest i, will grow to the value Dt.

De represents today's analogue of the amount Dtt, which will be paid in t years, taking into account the rate of interest equal to i per annum.

This methodology for assessing human capital reflects only the income that will be received in the future, and therefore is partially limited, since it does not include investment in human capital, assessment of the professional level, the level of education of personnel, costs of research and development, healthcare, additional costs, etc. ...

M. Friedman understands human capital as a fund that provides labor with permanent (constant, continuous) income, which is the weighted average of expected future income receipts. Property and income are viewed as interrelated phenomena.

In this case, the property can be presented in the form of the capitalized value of the future income stream, which is determined by discounting.

Permanent income can be represented by the formula:

Dn = r * Vn. (sixteen)

M. Friedman considers r as the average return on five different types of property: money, bonds, stocks, durable goods and human capital. Permanent income, being the total income from all five types of property, is the average return on all property. In addition, human capital is seen as a form of asset alternative to money.

A feature of this technique is that it allows you to take into account the total property income of an individual. Nevertheless, it does not reflect many of the indicators used to analyze human capital; a number of additional costs for human capital are not taken into account. Theodore Whitstein considered human beings as fixed assets and used the approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (production price). He suggested that the amount of earnings over the lifetime of an individual is equal to the cost of maintaining it plus the cost of education.

This approach to assessing human capital is also not optimal, since not only many indicators characterizing human capital are not taken into account, but the methodology itself is quite contradictory. So, for example, it is possible to note the unsatisfactory nature of the basic proposition that the earnings during a person's life and the costs of his maintenance are equal. In real practice, this option is almost impossible.

American economists and sociologists Louis Dublin and Alfred Lotka, working in the field of life insurance, noted the value of the approaches of W. Farr and T. Whitstein to the calculation of human capital for determining the amounts in life insurance.

The analysis of the method of capitalization of earnings, done by L. Dublin and A. Lotka, is one of the most perfect presentations of this method. However, it is possible to obtain accurate results of the monetary value of a person of a certain age only if the data necessary for the calculations exist. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

Fitz-enz J. connects human capital with added economic value, which is defined as follows: Added value of human capital = [Profit - (Expenses - Salaries + Benefits)] / Equivalent to full employment. On the basis of the Balanced Scorecard, created by Kaplan and Norton (1996), he proposed a model of the balanced scorecard of corporate human capital, including both financial indicators (profit from human capital, human capital expenditure, added value of human capital, market value of human capital). capital) and human indicators such as the percentage of employees with standardized working hours, the percentage of a volatile workforce, the growth rate of the labor force, the total percentage of profit from all labor costs, investment in employee development.

To determine the value of human capital, Fitz-enz J. proposes a matrix applied to four main activities in the field of human resources: acquisition, maintenance, development and preservation. Further, on the basis of the Balanced Scorecard, he formed a model for assessing human capital management, consisting of four quadrants, each of which is dedicated to one of the main activities of human capital management: acquisition, maintenance, development and preservation.

This method of assessing human capital, in our opinion, is the most optimal. However, the specificity of individual indicators should also be noted, as a result of which it is not entirely convenient to use this methodology in its original form to assess the human capital of Russian enterprises. Nevertheless, it can be adapted and used as the basis for a methodology that takes into account Russian specifics.

In domestic economic science, approaches to assessing human capital are also far from unambiguous. Thus, V. Allaverdyan proposes a methodology for calculating the cost of the personnel potential of a commercial enterprise, the essence of which is as follows.

The cost of the personnel potential of the enterprise is the aggregate estimated value of all employees of the enterprise. The estimated cost of an employee is an estimated value equal to the product of the employee's paid or expected wages by the coefficient G kp (Goodwill of human resources).

S = ЗП * Гкп; (17) where S is the estimated cost of the employee, rubles;

Salary - the expected or paid wages to the employee, rubles; GKP - goodwill of the employee's human resources.

The goodwill of an employee's human resource potential is a coefficient that reflects the real, market, individual value of an employee as a specific person who can perform certain functions, solve certain tasks. This methodology assumes that the cost of human resources of a commercial enterprise is calculated on the assumption that all human resources of the enterprise are replaced by others. The replacement period is taken equal to 1 month. The cost of recruiting services is calculated. Goodwill for human resources is calculated for each employee separately.

A feature of this methodology is accounting for the goodwill of the employee's personnel potential, which allows the most accurate determination of its cost estimate. However, in our opinion, the proposed parameters for calculating goodwill are not presented in full. In addition, it would be correct, from our point of view, to include investments in personnel in the estimated value of the employee.

V.V. Tsarev, A. Yu. Evstratov offer his own view on the methodology for assessing the individual value of an employee of a commercial enterprise. To obtain by calculation a comprehensive assessment of the cost of the human resources potential of an individual employee (manager), it is recommended that a generalized formula is presented:

C = (K + K1) + D + P + I, (18)

where C is the discounted cost estimate of the potential of an individual worker for the periods of vocational education and subsequent work at a commercial enterprise, rubles;

K - equal to capital discounted costs of funds spent by a student (for example, a university student) to obtain vocational education for the entire period of his training, rubles;

К1 - equal to capital discounted costs of funds spent by a student (for example, a university student) for the purchase of educational and methodological literature, payment, if necessary, for hostel services, stationery, etc. during the training period, rubles;

D is the total discounted income received by the employee during a certain period of time of work at a commercial enterprise, rubles;

P is the share of discounted gross profit created by a specialist in a certain year at the enterprise;

And - investments made in the professional development of a specialist, for example, in the system of postgraduate education.

The student's investment in education is equivalent to capital investment. Analysis of this methodology for assessing human capital shows its thoroughness. However, a possible problem in assessing human capital is the availability of reliable baseline data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predicted estimate of human capital is rather difficult.

As a result of the analysis of existing methods for assessing human capital, the following conclusion can be drawn. Despite the fact that there are a large number of methods for assessing human capital, there is currently no universal methodology.

The methodology for calculating the value of the human capital of a commercial enterprise can be based on the method proposed by V. Alaverdyan, including in the estimated value of an employee investment in human capital and changing the procedure for calculating goodwill of human capital.

Thus, the employee's estimated value can be calculated as follows:

S = ЗП * Гкп + И * t; (nineteen)

where S is the estimated cost of the employee, rubles; Salary - the expected or paid wages to the employee, rubles; GCC - goodwill of the employee's human capital; And - investments; t - period.

The goodwill of an employee's human capital includes the following indicators: PPG = Human Capital Profit Index + Human Capital Cost Index + Professional Prosperity Ratio.

Human Capital Profit Index = Profit / Equivalent of an employee's total working time.

Human Capital Cost Index = Total Staff Cost / Full Time Equivalent of an employee.

The coefficient of professional prospects, taking into account data on the education of the candidate, his experience and age, is calculated by the formula:

K = Oh. arr. * (1 + C / 4 + B / 18), (20)

where oh. arr. - assessment of the level of education, which is:

15 for persons with incomplete secondary education;

60 - for persons with secondary education;

75 - for persons with secondary technical and incomplete higher education;

00 - for persons with higher education in their specialty;

С - work experience in the specialty. In accordance with the recommendations of the Research Institute of Labor, it is divided by 4 (due to the fact that, as it has been established, the length of service has a 4 times less effect on labor productivity than education);

B - age. In accordance with the recommendations of the Research Institute of Labor, it is divided by 18. At the same time, 55 years is taken as the upper age limit for men, and 50 for women. individual characteristics of workers.

It is possible to determine the degree of agreement of experts' opinions on the priority of the impact of indicators on the value of human capital using the Kendall coefficient of concordance:

W = 12S /, (21)

where S is the sum of the squares of the deviations of the ranks of each examination object from the arithmetic mean of the ranks;

n is the number of experts;

m is the number of objects of expertise.

The value of the coefficient of concordance varies from 0 to 1.

This method of assessing human capital is quite simple, however, it allows one to take into account a wide range of indicators that affect the cost of human capital, which in turn contributes to a more accurate determination of its value.

However, in the domestic practice of assessing the value of a business, these methods are not widely used. This circumstance can be explained by the lack of experience in assessing the human capital of domestic enterprises, the imperfection of existing methods, the complexity of calculations, the lack of necessary statistical data, etc.

3.2 The main reserves for increasing the efficiency of the use of human capital at the enterprise

From a theoretical point of view, the reserve for increasing the efficiency of the use of labor resources is characterized by human potential, however, in order to obtain the desired increase in the efficiency of the use of human capital, it is necessary to implement a scientifically based approach to human resources management. First of all, scientifically based management of human resources implies the implementation of the classical principles of management, formulated by A. Fayol, to the management of human resources. Let's take a closer look at these principles.

The principle of division of labor. Within the framework of human resources management, this principle implies the need to distribute responsibilities in such a way that each of the branch employees can use their personal potential in the best possible way.

The principle of consolidating powers. In order to effectively manage the personnel potential of the branch, it is necessary to ensure that all existing powers are assigned to specific responsible persons.

The principle of discipline. This principle means that each employee "has the right to act only within the framework of his authority, observing the necessary approvals. At the same time, the effective implementation of this principle requires the full transfer of authority to the levels where they are actually implemented, otherwise human resources cannot be That is, the discipline of employees should not go beyond common sense, for example, in the event of contradictions between the orders of the direct supervisor and the observance of technology for more effective implementation of human potential, it is advisable to give preference to the observance of technology.

The principle of one-man management. Human resources management should be carried out within the framework of the created organizational system, in which orders and instructions are given to employees by only one manager, namely, the chief, i.e. the instructions of the management of different levels should not conflict with each other.

The principle of unity of direction. After the final target indicator has been determined in the process of human resource management, it is necessary to formulate an action plan to achieve this target in all areas of human resource development. In the future, this plan can be adjusted, but deviations from it on an initiative basis should not take place; it is impossible to admit a situation when each dependent unit creates its own plan for the development of human resources.

The principle of subordination of personal interests to public interests. Compliance with this principle in human resources management primarily means the need to implement those aspects of the employee's human potential that are necessary for the enterprise for the holistic development of human potential, and not those that are easiest to implement. So, in the case when a highly qualified worker has the makings of leadership qualities, it may be advisable to educate him as a leader, and not as a highly qualified worker, i.e. to use to a greater extent its latent potential. Such an approach may meet with resistance from employees, but it is necessary to convince them of the rationality and importance of this approach for the enterprise.

The principle of fair remuneration. In the format of human resources management, the principle of fair remuneration should provide for the receipt of both moral and material satisfaction of employees as a result of the development of human potential. At the same time, clear criteria should be established, firstly, an increase in wages as a result of the employee's use of his internal personnel reserve (for example, an increase in wages when an employee acquires additional specialization necessary for the enterprise, even if it is not yet in demand). Second, it should also determine what kind of moral reward the employee can receive as a result of participation in the development program for the development of human resources. Naturally, it can be an increase in self-esteem, but it is also necessary for the enterprise to provide for some kind of incentive meaningful for the employee in accordance with his motivation.

The principle of centralization (decentralization). The implementation of this principle within the framework of the implementation of the human resources management process implies the observance in this respect of the management principles characteristic of this organization - centralization or decentralization. That is, since has a centralized management system, then the human resources management system should be built taking into account this circumstance, and vice versa.

Scalar chain principle. The implementation of this principle in human resources management implies that all employees (and, accordingly, the industry) should be involved in this process - from lower-level employees to the head of the enterprise. The exclusion of any level of employees from participation in the process of human resources management (the form of participation, of course, is different for different categories of employees) will lead to incomplete development of it, namely, to the impossibility of covering all 100% of the capabilities of employees. The personnel potential of unused employees will remain undeveloped.

The principle of maintaining order. This principle assumes that in the process of human resource management, after the approval of the program for its development, all participants in the program for the development of human resources must perform certain duties at a certain time in the program.

The principle of impartiality. The implementation of this principle within the framework of human resource management assumes that activities aimed at realizing human potential should take into account only the objective characteristics of employees. This principle seems to the author to be very important, since, since the management of human resources involves a significant impact of the human factor, it is necessary to prevent the possibility of the influence of subjective factors on decision-making. Naturally, this statement is true for all areas of management activity, however, in cases where not only personnel are involved, this principle is better observed.

The principle of stability. The principle under consideration presupposes the observance of the principle of balance in terms of the qualitative composition of the activities of the human resources management program. That is, in the process of managing it, it is impossible to focus only on one direction (for example, professional development), but all parties that characterize human potential should be involved.Otherwise, the result will be far from the desired due to imbalance - for example, in the absence of the development of the moral component of employees, those who have completed advanced training can move to another company for a higher-paying job. Under the condition of work and in a moral direction, it is possible to develop loyalty, which will prevent the transition to another job.

The principle of collectivism. The final principle in relation to human resources management implies the use of positive synergistic effect for its fuller development. The opposite is also true: non-observance of the principle of collectivism with a high degree of probability can lead to the appearance of a negative synergetic effect and inhibition of the development of human resources.

In addition to using the listed principles, an integrated approach to human resources management should be based on the use of the methodology of program target planning. That is, first, the general goal of the talent management program is determined, for example, to increase the profitability of personnel by 50%. Further, for each of the listed areas, certain goals are selected (reducing losses from marriage by 7%, raising the skill level of 30% of personnel, etc.), and then specific measures are developed to achieve each of these more detailed goals.

Thus, there should be three main principles at the heart of the human resources management policy:

Attracting highly qualified specialists to work or training our own highly qualified specialists in the framework of the necessary areas;

Creation of conditions conducive to professional development and consolidation in the organization of the most qualified, experienced workers who also possess the necessary moral characteristics and skills for effective teamwork;

Improving the organization of the enterprise management system as a whole.

In the future, the task of managing human resources by introducing more advanced technological procedures in the branch is becoming urgent: personnel assessment and the development of an information base for making informed management decisions and automating the process after it has been manually debugged.

Thus, effective human resource management becomes "vital. The high level of global competition has made it necessary to use all the resources at their disposal much better than ever before. with a more careful cultivation of this field, a better result can be obtained.

3.3 Cost-effectiveness of proposed activities

In "there is a holistic personnel management system aimed at maintaining a high professional level of workers and specialists employed in all areas of the branch, including: the most effective attraction of human resources, professional development of employees on an ongoing basis, as well as strengthening the motivation of the whole team of the organization and ensuring a decent standard of living for each employee. The personnel management policy is aimed at maintaining the status of the best employer in the regional market for employees who have the ability and motivation to bring maximum benefit to the organization. All provisions of the personnel management policy are uniform for the organization, as well as for each of its employees.

The average headcount in 2010 was 441 people. The technical support block employs 35 people, namely 8% of the total number of personnel. The sales block employs 71% of the personnel, 4% of the personnel are in the accounting department. The business support department accounts for 9% of the total number, the security unit - 8%.

The main income of the personnel is formed by wages and social benefits. The salary includes the tariff (constant) part, according to the uniform tariff scale, and the bonus (variable) part. The social package provides employees with an appropriate amount of medical and other social guarantees.

In 2010, social payments in the structure of total staff income amounted to more than 10%.

The personnel management policy is a set of principles and approaches applied in the process of human resource management, and is consistently expressed in the Corporate Governance Standards in the field of personnel management. The branch has the following Standards:

Corporate Culture Management Standard ".

Personnel certification standard ".

The standard of staff recruitment and transfer to another job in

The standard for dismissal of personnel. "

Standard of work with the personnel reserve ".

Standard for rewarding employees. "

The branch has unique conditions for training and development of all categories of personnel.

In the reporting year, the branch continued to improve the system of continuous professional education, including training and advanced training of workers, specialists, middle managers and senior managers.

Professional training of workers is carried out by the Non-State Educational Institution "Personnel Training Center -" and its eight branches located in the southeast. has a modern material and technical base and rich experience in training workers. The organization considers funds directed to personnel training as investments in "human capital", which will provide a competitive advantage and sustainable development in the future. In 2010, 24 employees of the branch underwent professional training and advanced training, of which 18 were workers, 6 were managers and specialists.

finances a pension plan, the main component of which is the company's annual payments on behalf of all eligible employees to the non-profit organization National Non-State Pension Fund. The employees themselves also have the right to make additional contributions to the Fund. The amount of contributions, their frequency and other conditions of this plan are governed by the "Regulation on the organization of non-state pension payments for workers also guarantees minimum retirement payments to all participants of the Fund covered by the Regulation. The minimum guaranteed amount of payments is accounted for in accordance with the pension plan, as a pension plan with defined benefit, according to which the accrued estimated pension liabilities are offset against the fair value of the contributions made at each measurement date.

There are several retirement plans for managers, which are reflected in several agreements concluded between the Fund and the company's management. According to these agreements, participants are provided with monthly payments, depending on the position held, for 10-25 years after retirement.

The company makes periodic voluntary contributions to the Fund on behalf of employees who have such a right. In accordance with the terms of the collective agreement concluded annually between the branch and its employees, the organization is obliged to make certain payments to employees upon completion of their work in the Company, including a lump sum payment upon their retirement, anniversary, vacation pay, the amount of which depends on the size of wages and the number of years worked at the time of their retirement. There is no requirement for pension contributions for bonuses paid directly to employees.

Responsibility in ensuring social well-being, a decent standard of living and opportunities for professional growth of employees is one of the important tasks, which is reflected in the level of wages, social guarantees, and staff training programs. This allows ensuring the interest and responsibility of employees in high performance results. The obligations of the company to the personnel are enshrined in the Collective Agreement. "

In 2010, the achieved pre-crisis level of benefits and guarantees was maintained. Additionally, salary increments for knowledge of foreign languages ​​have been established for employees; in honor of the Victory Day, material assistance to home front workers has been increased by 40%. The structure of social benefits and guarantees for the Company's employees is reflected in the Group's Collective Agreement Standard ", which is advisory in nature for all enterprises of the Group.

For 12 years, the organization has been running the Non-State Pension Security Program, based on the formation of savings for non-state pensions through the transfer of funds from the employees themselves. The size of the non-state pension is under constant control of the management. ”Every two years, additional funds are allocated to index the size of the non-state pension.

Voluntary medical insurance (VHI) is a significant source for maintaining and strengthening the health of workers. The VHI program for personnel "includes four areas:" Outpatient and polyclinic services "," Inpatient services "," Rehabilitation and rehabilitation treatment "," Comprehensive medical care. "Thanks to the implementation of the VHI program, employees have the opportunity to receive free medical care and sanatorium vouchers.

The company has a Social Mortgage Program aimed at improving housing conditions by obtaining housing in installments. Support is being developed to provide housing for young families.

The main goal of the existing personnel management system "is to achieve the maximum possible result from the effective use of available labor resources.

To achieve this goal, several main directions can be determined on which the entire personnel management system should be based:

External selection of professional workers;

Training and education of employees;

Professional growth and open career opportunities;

Achievement of a high level of interaction in the chain "employee-manager";

Motivation of labor, by improving the system of material incentives;

Development and implementation of corporate culture;

Social guarantees.

Rational use of the branch personnel is an indispensable condition for ensuring the continuity of the production process and the successful implementation of production plans. Therefore, the use of labor resources is of the greatest importance in the production activities of the enterprise.

One of the main areas of personnel management is the current remuneration system. The work of each employee should be rewarded with dignity. Therefore, the system of remuneration and material incentives is combined, which takes into account the professionalism and personal contribution of each employee.

In order to build the most efficient system of remuneration and material incentives, the Company is guided by the following basic principles:

Timeliness of payment of wages; regular increase (indexation) of the level of wages;

A flexible system of material incentives for achieving certain results and personal labor contribution of employees;

- "transparency" and objectivity of the remuneration system.

In addition, the branch pays a lot of attention to the social support of its employees. After all, social guarantees are the most important element of social protection. The organization's policy in terms of providing social guarantees to employees is based on compliance with legislative norms and the adopted collective agreement.

When developing the social security system, we tried not to disregard all aspects of the life of the team:

Provision of additional annual leave, compensation for special working conditions;

Payment of financial assistance when going on annual leave;

Allocation of funds for the organization of spa treatment for employees;

Organization of summer vacations for employees' children;

Financing of measures aimed at protecting the health of employees;

Organization of regular preventive medical examinations;

Additional social guarantees for young families (material assistance upon marriage, interest-free loans for the purchase of furniture and essential goods);

Additional social guarantees for childbirth and childcare;

Provision of housing under the social mortgage program;

And much more.

Conclusion

Human capital takes the leading place among the competitive advantages of the enterprise, which means that the analysis and assessment of personnel is the most important condition for the successful leadership of any organization. It is impossible to ensure competitive advantages without investment in personnel.

Measuring the performance of a company's employees is important for maintaining a competitive position in the market. However, it should be noted that today there is no universal approach to determining the value of the human capital of commercial enterprises.

At present, in the period of deepening problems in the field of training, knowledge transfer and advanced training, the problem of personnel development has become especially acute. This direction includes the stages of training, retraining and advanced training of personnel.

The success of human resource management increasingly depends on the study and analysis of the environment, both internal and external, and on human resource planning. A particularly important aspect of the environment is a wide range of legal circumstances. These circumstances actually affect all activities in the field of human resources. In addition, it is important to study and analyze other aspects of the external environment, including the level of domestic and international competition, demographic and labor force changes, and general economic and organizational trends. Important aspects of the internal environment of an organization are: its strategy, technology, goals and values ​​of top management, the size of the firm, its culture and structure. Understanding these aspects and constantly learning about them ensures that the needs of the enterprise are met and that environmental requirements are taken into account when making decisions in the field of human resource management.

Assessment of human capital is rather difficult, since this category has a holistic, integrative nature. There is an anthropological component in it, reflecting the unity in a person of social and biological, social and individual. By the structural components of human capital, one can characterize both an individual individual, and a social group, and the country as a whole. Indicators concerning the material and spiritual aspects of the development of an individual or society are also considered in unity. Experience shows that it would be wrong to underestimate or overestimate the importance of any other side to the detriment of one.

List of used literature

1. "Labor Code of the Russian Federation" (Labor Code of the Russian Federation) dated 30.12.2001 N 197-FZ

2. Commentary on the Labor Code of the Russian Federation. - M .: Publishing house Eksmo, 2010 .-- 1136 p.

Adamchuk V.V., Romashov O.V., Sorokina M.E. Economics and Sociology of Labor: Textbook for universities. - M .: UNITI, 2008 .-- 407 p.

Golovanov Yu.K. The effectiveness of management decisions. - M., 2007

Gromova O. N Conflictology. Lecture course. M .: Delo, 2009.

Egorshin A.P. Personnel Management: Textbook for Universities: 3rd edition. - N. - Novgorod: NIMB, 2009 .-- 720 p.

V.V. Klochkov Human capital and its development. In the book: Economic theory. Transforming economy. / Ed. Nikolaeva I.P. - M .: Unity, 2008 .-- S .: 417.

Korchagin Yu.A. Human capital and development processes at the macro and micro levels. - Voronezh: TsIRE, 2010 .-- S .: 106.

Korchagin Yu.A. The modern economy of Russia. - Rostov-on-Don: Phoenix, 2008. Korchagin Yu.A. Russian human capital: a factor of development or degradation? Voronezh: ЦИРЭ, 2009.S.:205.

Korchagin Yu.A. The modern economy of Russia. - Rostov-on-Don: Phoenix, 2010.S. 48-53

Brief psychological dictionary / Ed. A.V. Petrovsky, N.G. Yaroshensky. - M. 2009.

Krichevsky R.L. If you are a leader ... - M .: Delo, 2008.

Ladanov I.D. Practical Management - M., 2008.

Lebedev O.T., A.R. Kankovskaya. Fundamentals of Management. - SP-b, 2009.

Lyskov A.F. Human capital: concept and relationship with other categories // "Management in Russia and Abroad." - No. 6. - 2009, S.3-11.

Manager. / ed. Rysina V.V. - M., 2009.

Muscon, M. Albert, F. Hedowry. Fundamentals of management. - M .: Delo, 2010.

Poletaev Yu.N. Certification of workers: legal regulation, organizational issues. - M .: "Prospect", 2008. - 316 p.

Practical personnel management Moscow, 2008.

Tuguskina G.N. Methodology for assessing the human capital of enterprises // "Personnel management". - No. 5. - 2009, pp. 15-18

Personnel Management. (Personnel aspect). Textbook / Ed. Zadorkina V.I., Sklyarova V.F. M .: Publishing house "Soyuz", 2007. - 371 p.

Shemetov P. V Practical management. N. Novgorod, 2009.

Shipunov V.G., Kishkel E.N. Fundamentals of management activities: personnel management, management psychology, enterprise management. Textbook. for environments. specialist. study. institutions. - 2nd ed., Rev. and add. - M .: Higher. shk., 2008. - p.304

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

GRADUATE QUALIFICATION WORK

on the topic: "ASSESSMENT OF THE HUMAN CAPITAL OF THE ENTERPRISE"

Content

• Introduction
• 2.1 Brief characteristic
• 2.3 Assessment of the effectiveness of the use of labor
• 3. Direction of using human capital
• 3.1 Review of foreign and domestic experience in assessing human capital
• 3.2 The main reserves for increasing the efficiency of the use of human capital at the enterprise
• 3.3 Cost-effectiveness of proposed activities
• Conclusion
• List of used literature

Introduction

Man, his creative qualities, strengths and abilities, with the help of which he transforms himself and the world around him, traditionally occupied a central place in the economic and social sciences. At the same time, the accelerated development of the material and technical base of production, associated with the industrial revolution, overshadowed the problems of human development and his productive abilities, creating the illusion of the superiority of physical capital in ensuring economic growth. As a consequence of this, for many years, human productive abilities were considered and evaluated as one of the quantitative factors of production. The task was only to successfully combine labor, fixed and circulating capital.

Most fully human capital can be characterized as follows: it is innate, formed as a result of investments and savings, a certain level of health, education, skills, abilities, motivations, energy, cultural development, as a specific individual, a group of people, and society as a whole, which is appropriate are used in a particular sphere of social reproduction, contribute to economic growth and affect the amount of income of their owner.

Human capital, being part of the total capital, is a combination of its constituent elements, i.e. has its own internal structure.

The efficiency of using the labor resources of an enterprise is measured by indicators such as productivity and labor intensity.

The need to study and evaluate personnel at enterprises, institutions, organizations is associated with the solution of questions about their placement, promotion, training and encouragement.

human capital efficiency use

The aim of the thesis is to study human capital by example. The goal involves the solution of the following tasks:

1. consideration of the theoretical aspects of the human factor in the organization.

2.analysis and assessment of the use of human capital in the enterprise

3. analysis of indicators of the use of labor resources of the enterprise.

4. development of measures to increase the efficiency of the use of human capital. Personnel policy presupposes calm, thoughtful work in the entire system of selection, training and promotion of personnel, improving control over their activities. The personnel policy is expressed in the aggregate of the most important attitudes, principles, provisions expressed in the decisions and regulatory documents of the LLC in the field of personnel management. All of the above designates this problem as relevant today.

Today, more than ever before, it is recognized that human resource management is critical to the survival and success of an organization. The results show that about 70% of managers consider the human resource function to be critical to the success of the organization, and more than 90% assume that the human resources department will become defining in the life of the organization.

1. Theoretical aspects of the human factor in the organization

1.1 Human capital: concept and features of its use

The development of the leading countries of the world has led to the formation of a new economy - the economy of knowledge, innovation, global information systems, the latest technologies and venture business. The basis of the new economy is human capital , which is the main driving force behind the socio-economic development of modern society.

The change in the role of human capital, its transformation from a cost factor into the main productive and social factor of development, led to the need to form a new development paradigm. Within the framework of the new paradigm of development of countries and the world community, human capital has taken a leading place in national wealth (up to 80% in developed countries).

One of the factors that can make the process of human capital development more effective is the factor of innovative development, which presupposes the interconnected formation of scientific, technical, industrial, financial and social activities in a new environment.

Today there is a fairly clear definition of innovation, which is understood as the end result of innovation, which has been implemented in the form of a new or improved product, as well as an improved technological or organizational process used in practice. Innovation is a materialized result obtained from investing capital in a new technique or technology, in new forms of organization of production, labor, service and management, including new forms of control, accounting, planning methods, methods of analysis, etc.

Human capital is a set of knowledge, skills, and abilities that are used to meet the diverse needs of a person and society as a whole. The term was first used by Theodore Schultz, and his successor, Gary Becker, developed this idea, substantiating the effectiveness of investment in human capital and formulating an economic approach to human behavior.

Initially, human capital was understood only as a set of investments in a person that increases his ability to work - education and professional skills. In the future, the concept of human capital has expanded significantly. The latest calculations made by experts from the World Bank include consumer spending - the cost of families for food, clothing, housing, education, health care, culture, as well as government spending for these purposes.

Human capital in a broad sense is an intensive productive factor of economic development, the development of society and the family, including the educated part of labor resources, knowledge, tools for intellectual and managerial labor, living environment and labor activity, ensuring the effective and rational functioning of human capital as a productive factor of development

1) streaming, cumulative stock of a person's abilities by phases of life;

2) the expediency of using the stock of abilities, which leads to an increase in labor productivity;

3) an increase in labor productivity naturally leads to an increase in the employee's earnings;

4) an increase in income motivates the employee to make additional investments in his human capital, accumulate it cumulatively.

Analysis of the content and conditions of capitalization of human capital allows us to develop a generalized definition of human capital as an economic category of a modern information and innovative society. "Human capital is a certain stock of health, knowledge, skills, abilities, motivations, formed as a result of investments and accumulated by a person, which are purposefully used in the labor process, contributing to the growth of his productivity and earnings."

One of the controversial issues is the formation of human capital, the definition of which is an important aspect in considering the entire system of restoring human capital. The formation of human capital should be investigated as a process of searching, renewing and improving high-quality productive characteristics of a person with which he acts in social production. The factors on which the formation of human capital depends can be combined into the following groups: socio-demographic, institutional, integration, socio-mental, environmental, economic, production, demographic, socio-economic (Figure 1.1.1). From this we can conclude that the category of human capital is a complex systemic object of socio-economic research. The classification of types of human capital is possible on different grounds and for different purposes, which is presented in the literature on this issue. Almost all researchers recognize the reality and the crucial role of intellectual capital. Indeed, intellectual products can be recorded on tangible media (books, reports, floppy disks, database files), formalized as intellectual property and included in business transactions in the form of investments in capital, sale of licenses, purchase and sale, accounting as an intangible asset. Research on intellectual capital is the most advanced and brought to the methods of its effective use. This allows the results of scientific analysis of intellectual capital to be used to study other types of human capital.

Fig. 1.1.1 Groups of factors that form human capital Korchagin Yu.A. Human capital and development processes at the macro and micro levels. - Voronezh: TsIRE, 2010 .-- S .: 58.

The structure of types of human capital can be represented as follows (table 1.1.1.).

Table 1.1.1

The structure of the types of human capital Labor economics (social and labor relations). Textbook / Ed. ON THE. Volgin, Yu.G. Odegova. - M .: Publishing house "Exam", 2009. - 496 p.

Based on the combination of various approaches to the classification of human capital, it is possible to propose a more integrated structure of its types by levels and ownership. This classification is shown in Figure 1.1.2.

This classification of types of human capital allows us to consider and evaluate human capital at the level of an individual (micro level - individual human capital), an individual enterprise or group of enterprises (meso level - human capital of a company) and the state as a whole (macro level - national human capital). In the structure of individual human capital, health capital, cultural and moral capital, labor, intellectual and organizational and entrepreneurial capital can be distinguished.

Fig. 1.1.2 Classification of types of human capital by levels and property Lyskov A.F. Human capital: concept and relationship with other categories // "Management in Russia and Abroad." - No. 6. - 2009, S. 3-11.

Recognized assets of individual human capital (patents, copyright certificates, know-how, etc.), corporate intangible assets (trademarks / trademarks, trade secrets, etc.), organizational capital, structural capital, brand -capital and social capital. National human capital includes social, political capital, national intellectual priorities, national competitive advantages and the natural potential of the nation.

For a comprehensive understanding of the essence of human capital, one should first turn to identifying the essence of the main components of this concept, which are at the junction of the humanities and economic sciences: man and capital.

A person, being a physical being, is at the same time a social (social) being, therefore it is impossible to reduce a person to economic categories. Man is the bearer of certain natural individual abilities and talents that nature has endowed him with and society has developed. A person spends certain physical, material and financial resources on the development of qualities and abilities. Natural abilities and acquired social qualities in their economic role are akin to natural resources and physical capital.

Like natural resources, man in his original state does not bring any economic benefit; after the implementation of certain costs (training, education, advanced training), human resources are formed that can generate income, like physical capital.

However, the categories "human resources" and "human capital" are not identical to each other. Human resources can become capital if they generate income and create wealth. This means that a person will take a certain place in social production through self-organized activity or the sale of his labor power to the employer, using his own physical strength, skills, knowledge, abilities, talent. Consequently, for the transformation of human resources into working capital, certain conditions are necessary that would ensure the realization of human potential (resources) into results of activity, expressed in a commodity form and bringing an economic effect.

Physical capital is a category, which means buildings, machinery, equipment used for the production of goods and services. Physical capital, when combined with labor, turns into a factor of production that is used to create goods and services, including new capital. It turns out that the most important feature of capital is that it itself is a product of production.

Human capital as a product of production represents knowledge, skills, and abilities that a person acquires in the process of learning and work, and like any other type of capital, it has the ability to accumulate.

As a rule, the process of accumulating human capital is of a longer duration than the process of accumulating physical capital. These are processes: learning at school, university, at work, advanced training, self-education, that is, continuous processes. If the accumulation of physical capital lasts, as a rule, 1-5 years, then the process of accumulation in human capital - 12-20 years. The main characteristics of human capital are the features shown in Figure 1.1.3.

Figure 1.1.3 Types of capital and its characteristics Klochkov V.V. Human capital and its development. In the book: Economic theory. Transforming economy. / Ed. Nikolaeva I.P. - M .: Unity, 2008 .-- S .: 310.

The accumulation of scientific and educational potential, which is the basis of human capital, has significant differences from the accumulation of material resources. At the initial stage of functioning, human capital, due to the gradual accumulation of production experience, has a low value, which does not decrease, but accumulates (in contrast to physical capital). The process of increasing the value of intellectual capital is the opposite of the process of devaluation of physical capital.

As noted above, the accumulation of human capital is a continuous process. According to analysts, after twenty years of work experience, moral and physical wear and tear of the qualifications and knowledge of the personnel of enterprises begins, that is, the process of devaluation of human capital begins, and the end of labor activity means complete amortization of the accumulated knowledge and experience. However, some researchers believe that this stock is not subject to complete wear and tear. "Depreciation" (from Lat. - "repayment", "death") of material means of production is built in such a way as to completely write off their value by the end of the term of activity. Accelerated reproduction of physical capital requires constant production with the use of new knowledge, which is a condition for the renewal of human capital. However, this pattern operates in a stable economy: in the conditions of Russian reality, the accelerated reproduction of physical capital cannot serve as a factor in the renewal of human capital, because physical capital is worn out and needs almost complete replacement. The state of its physical and moral deterioration and the rate of its reproduction do not contribute to the development of new knowledge in society in general and human capital at the enterprise in particular.

In this regard, let us distinguish between the concepts of "knowledge" and "human capital". Knowledge is defined as the comprehension of reality by a person, that is, knowledge can be represented in the form of "unused" human capital. To translate them into acting human capital, certain efforts are required to transform unused human capital into labor skills of personnel that are practically important for the enterprise. Thus, the knowledge gained at school, the university should be supported by practical experience in production. Knowledge as intangible goods needs to be transformed into effective capital. This is a two-way process: on the one hand, the knowledge and desire of the person himself is necessary (they arise if his income increases), on the other, certain conditions that will ensure the realization of the knowledge and desires of the individual to translate them into human capital (into the results of activities, expressed in commodity form). Knowledge without its concrete application in life is incapacitated.

The mechanism for the formation of human capital is investment in a person, that is, expedient investments in an individual in the form of monetary or other forms, contributing, as indicated above, on the one hand, to bring income to a person, and on the other, to lead to an increase in labor productivity. Costs that increase productivity can be viewed as an investment; current costs are carried out with the expectation that they will be repeatedly compensated by higher profits in the future V.V. Adamchuk, O.V. Romashov, M.E. Sorokina. Economics and Sociology of Labor: Textbook for universities. - M .: UNITI, 2008 .-- 281 p. ...

Therefore, of all types of investments, investments in human capital are the most important, and they differ as follows:

Investments in education (education at school, institute, professional development in production);

Health care expenditures that ensure the physical and mental health of the individual (disease prevention, medical care);

Improving housing conditions, contributing to the restoration of the worker's strength and strengthening his mental activity);

Appropriate nutrition.

The listed types of investments create conditions for high-quality labor activity, contributing to the use of human capital.

A feature of investment in human capital is that the increase in the knowledge and experience of individuals does not immediately contribute to the growth of the productivity of capital embodied in people. This process is usually prolonged over time.

1.2 Methods for assessing human capital in an enterprise

It is quite obvious that it is human capital that is the foundation of a company's knowledge capital. There is no single methodology for assessing human capital. There are various points of view of the authors Tuguskin G.N. Methodology for assessing the human capital of enterprises // "Personnel management". - No. 5. - 2009, S. 15-18.

1. One of the most common methods is the calculation of the human capital of an individual and its assessment in the structure of the company's intellectual capital. The method is based on an attempt to assess the reduced (discounted) value of the cost stream associated with the formation of human capital and the future stream of income, which will ensure the receipt of the human capital of a particular person.

Qualitative assessment of human capital (expert approach) - the essence of this approach to assessing human capital lies in the fact that qualitative indicators characterizing both the individual characteristics of a particular employee and the properties of the company's employees in the aggregate are subject to assessment.

The qualitative characteristics of a particular employee are an integral part of the attempt to measure it by value, since it is the presence of such qualitative characteristics as the ability to think unobviously, to use skills and experience in combination with intuition, etc. In particular, these qualitative characteristics are an integral part of the company's knowledge capital. The contribution of personnel to overall results is determined in the following areas:

- contribution to the development of new scientific directions;

- contribution to the increase in the company's income;

- contribution to the development of relationships with customers;

- contribution to the coordination of the activities of departments;

- contribution to the successful implementation of linear functions.

Within the framework of the expert approach, both the qualitative characteristics of a particular employee and the totality of the properties of human (personnel) potential are assessed. With greater objectivity of this technique, weighting factors are used. The calculation procedure includes three stages:

1) Determination of key indicators that identify the employee's contribution to the company's knowledge capital.

2) Establishing weight shares (significance coefficient) for each indicator, based on how often each indicator appears in the person being certified.

3) Determination of a point scale for assessing each indicator.

Further, the results obtained are analyzed and the average score for each employee is determined. These values ​​are compared with the reference values ​​obtained by the empirical method (by summing all points for all qualitative indicators). The expert approach includes various modifications and is a necessary component of the assessment of human capital.

2. Assessment of human capital based on directed investments - a method for assessing human capital, in which one of the main competitive advantages of a company is its innovation policy. Any innovation policy is developed (created) and implemented by employees, therefore, the efficiency of the company's functioning directly depends on how literate and educated these employees are. Based on this, it is obvious that there is a need for constant and continuous training of the company's employees.

You can consider the amount of expenses in education, retraining, a particular employee or all employees of a company as a long-term investment in the knowledge capital of a given company.

However, investments in human capital are justified when there is a tendency to increase the efficiency of the company and the contribution of a particular employee to this trend is observed. It is this pattern that underlies the assessment of human capital by the method of investment (education costs).

The process of investing in human capital can be subdivided into eight stages: costs of obtaining education, costs of finding and hiring personnel, costs of personnel during training, costs of personnel during the accumulation of growth potential, costs of personnel during the period of achieving professionalism, costs of personnel in training period, advanced training, personnel costs during the period of decline and "obsolescence" of professionalism.

There is a certain relationship between these indicators, which can be expressed by the following formula (1):

E = (B - Bn) * C: Z, (1)

whereE is the efficiency of investments in human capital at the i-th stage; Bn - development of the employee before training; B - the development of the employee after training; P is the price of a unit of production; З - investment in human capital.

3. Assessment of human capital by analogy with physical capital - a method for assessing human capital, based on the assumption that there are certain similarities between physical and human capital, which make it possible to assess human capital by analogy with physical capital.

Firstly, both human and fixed (material) capital participate in the process of the company's economic activities, form the final financial results.

Secondly, both the process of wear and tear is inherent in fixed capital, so human capital depreciates over time, as part of the knowledge is forgotten or becomes obsolete. Undoubtedly, there are very significant differences between these concepts. Human capital is a part of knowledge capital, for which a multiplier effect is characteristic and regular, that is, the increase and development of each component of the knowledge capital leads not just to a simple summation of these components, but causes a synergistic effect. In addition, being a strategic resource of the company, human capital predetermines the development, improvement and management of material or fixed capital.

Nevertheless, these similarities allow an attempt to assess human capital based on the model for assessing fixed (physical) capital, for which it is necessary:

1) Determine the "initial cost" of a particular employee. To do this, you can use various methods of testing and certification of employees.

2) Determine the coefficient of "obsolescence" (forgetting) of knowledge, since human capital eventually loses part of the accumulated knowledge, while fixed capital is subject to physical and moral deterioration.

After determining the initial cost, it is necessary to determine the coefficient of obsolescence and forgetting of human knowledge. For these purposes, it is necessary to determine the period of participation of a particular employee in the activities of the company.

3) Determine the procedure for changing the "initial cost" of the employee. Fixed assets are improved through modernization, reconstruction, in turn, human capital is improved through investments aimed at its development.

When determining the coefficient of knowledge obsolescence (forgetting certain knowledge or information), it is necessary to use statistical data reflecting the relationship between the assimilation of new knowledge and the process of forgetting the existing one. This value should be corrected by a correction factor, which is an empirically obtained value of knowledge obsolescence in relation to a particular field of activity. You can also use the method proposed by Yu.V. A trump card in determining the stock of knowledge, taking into account the obsolescence factor (2).

This method is based on an analogue of the asset accumulation method. Within the framework of this method, when assessing knowledge, it is necessary to assess the amount of knowledge accumulated by an individual, make adjustments for their obsolescence and forgetting, and multiply each adjusted amount of knowledge of a certain type by the cost of a unit of knowledge of this type:

(2)

where P 3h- the cost of accumulated knowledge, a i- empirically determined coefficients that match the cost and volume of accumulated knowledge of the type i, TK i- total accumulated knowledge of the type i, k - the number of types (types) of knowledge.

The total accumulated knowledge of an individual should be determined taking into account the factors of obsolescence of the acquired knowledge (obsolescence) and forgetting:

(3)

where tk i- accumulated knowledge i-th type received in j- th period, A i - obsolescence of knowledge type i per unit of time (obsolescence), Z- forgetting knowledge by an individual per unit of time, b- empirical numerical coefficient, inverse in dimension of time, t- the time required to gain knowledge in volume TK.

The totality of the value of human capital as a whole must be determined not by simple arithmetic addition, since in this case the synergistic effect of the interaction of employees is clearly traced.

The available methods for measuring human capital have a number of significant drawbacks. Shipunov V.G., Kishkel E.N. Fundamentals of management activities: personnel management, management psychology, enterprise management. Textbook. for environments. specialist. study. institutions. - 2nd ed., Rev. and add. - M .: Higher. shk., 2008. - S. 126-128.

The expert method (qualitative assessment method) is an important link in the system of methods for assessing a person, since of all the existing models, it most objectively assesses the qualitative components of human capital, however, limiting it to this method alone does not allow obtaining a cost measurement of human capital. This is obvious due to the impossibility of an adequate transition from qualitative indicators to quantitative ones. Any formalization is inevitably subjective and can only be considered in the context of the company in question, and, accordingly, excludes the possibility of comparison, which reduces this model solely to an attempt to sound human capital management, but not to an assessment.

If we consider the disadvantages of the cost-based approach to assessing human capital (investment method), then the problem arises of objectively calculating all investments in human capital. In this model, one cannot equate investments in a person with his "fair value", since the costs of self-education, which play a key role in the formation of human potential, are leveled. If we consider investments only at the company level, the purpose of which is to improve the performance of a particular employee, improve his qualifications, skills, then it is necessary to assess the effectiveness of directed investments, which ultimately should be adequately reflected in the formation of the company's financial results. Objective complexity is also an attempt to determine the share of the effectiveness of a particular employee in the overall financial result of the company. Thus, with this approach, one cannot neglect the influence of external factors that can have a significant impact on the formation of the company's financial results. In addition, certain difficulties arise with accounting and tax accounting of investments in human capital and the measurement of the results obtained. The costs of staff training and professional development in accordance with the rules of financial accounting should be attributed to expenses and not to investments.

When analyzing the method for assessing human capital by analogy with physical (fixed) capital, it is difficult to objectively assess the initial cost, determine the working life of a particular employee in the company (that is, choose a rational method for calculating the obsolescence and forgetting rate), as well as the complexity of accounting, the cumbersome assessment, which is more convenient for large companies. Of course, you can try to carry out a combination of these valuation methods and apply them within a specific company, however, these disadvantages can be minimized in this way, but cannot be avoided.

1.3 Regulatory support of labor activity in the organization

Regulatory support of labor activity in the organization consists in the use of means and forms of legal influence on the bodies and objects of personnel management in order to achieve effective activities of the organization.

The main tasks of the legal support of the personnel management system are the legal regulation of labor relations between the employer and the employee, as well as the protection of the rights and legitimate interests of employees arising from labor relations.

Regulatory support of the personnel management system includes:

- execution, application and observance of the norms of the current legislation in the field of labor and labor relations;

- development and approval of local regulatory and non-regulatory acts of an organizational, economic, organizational and administrative nature;

- preparation of proposals to amend the existing or cancellation of outdated and actually invalidated regulations issued in the organization on labor, personnel issues.

The implementation of regulatory support in the organization is entrusted to its head, as well as other officials (within the powers and rights granted to them in the exercise of organizational, administrative, labor, administrative and economic and other functions), including the head of the personnel management system and its employees on issues within their competence Commentary to the Labor Code of the Russian Federation. - M .: Publishing house Eksmo, 2010 .-- 650 p. ... The legal department is the responsible unit for normative work in the field of labor law.

One of the specific conditions for the work of personnel services is that their daily activities are directly related to people. Organize the work of hiring workers, ensure timely transfers to another job, make dismissals, prevent the emergence of conflict situations associated with violations of hiring, dismissal, etc. - such measures are possible only on the basis of a clear regulation of the rights and obligations of all labor participants. relationships.

This is achieved by establishing legal norms of a centralized or local nature. In labor legislation, the prevailing place is occupied by acts of centralized regulation - the Labor Code of the Russian Federation, decrees of the Government of the Russian Federation, acts of the Ministry of Health and Social Development of the Russian Federation. At the same time, there are labor issues that can be resolved with the help of local legal norms adopted in each organization. In the conditions of market relations, the sphere of local regulation is steadily expanding. Such acts include: orders of the head of the organization on personnel issues (on admission, dismissal, transfers), regulations on divisions, job descriptions, organization standards, etc.

The main tasks of the Legal Department in this area are as follows:

a) development of draft regulations of the organization;

b) legal examination of normative acts developed in the personnel management system for compliance with legislative requirements and their endorsement;

c) organization of systematic accounting and storage of legislative and regulatory acts that enter the organization and are published by it;

d) informing units and services about the current labor legislation;

e) clarification of the current labor legislation and the procedure for its application.

The system of labor regulations includes general, sectoral (tariff), special (regional) agreements, collective agreements and other legal acts applied directly in organizations.

Legal acts of a non-normative nature are orders and instructions that can be issued by the heads of the personnel management service and all its divisions on issues of declaring disciplinary sanctions, employee incentives, safety measures, vacations, termination of an employment contract, etc.

The main legislative acts regulating labor relations are: the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Law of the Russian Federation "On Collective Agreements and Agreements", the Law of the Russian Federation "On Employment of the Population in the Russian Federation", the Law of the Russian Federation "On the Procedure for Resolving Collective Labor Disputes (Conflicts ) ", Decree of the President of the Russian Federation" On social partnership and the resolution of labor disputes (conflicts) ", etc.

Under "local regulations", internal documents that establish norms (rules) of a general nature designed to regulate production, management, financial, commercial, personnel and other functional activities within the organization.

Drafts of normative and non-normative acts are developed by decision of the general meeting and / or the Board of the organization, depending on their competence, determined by law and the Charter of the organization. The President (the sole executive body) has the right to submit to the general meeting and / or the Management Board the issue of the development and adoption of any normative act that, in his opinion, is necessary for the activities of the organization. The management body of the organization, which has made a decision to develop a draft normative and non-normative act, has the right to entrust someone: a division of the organization or a third party with such development or develop the project itself. In any case, the management body issues an administrative document defining the terms and procedure for the development of the act, the procedure for agreeing it with other divisions of the organization. The department that develops a normative or non-normative act prepares a draft of this act, justifying the need for the adoption of this act and the consequences of its adoption.

Normative acts adopted by the organization are subject to legal examination. Normative acts are adopted by the Board of the organization or by the General Meeting of the members of the organization in accordance with Federal Laws and the Charter of the organization.

Normative and non-normative acts can be changed by introducing additional norms into them, invalidating certain norms, approving a new edition of existing norms. A proposal to make changes can come from any body that has the right to raise the issue of the development and adoption of this local act or has adopted (approved) this act.

The adopted normative acts are subject to mandatory registration with the assignment of a serial number to them in the office of the organization and an indication of the date of entry into force. Normative acts are put into effect on the date specified in the decision on their adoption (approval), and if this period is not specified, then after ten days from the date of their adoption (approval).

The adopted acts must be necessarily notified:

- employees of the organization - by posting a public announcement within 5 days from the date of adoption of this act;

- all members of the organization and employees - by indicating the relevant information in the notification of the General Meeting of the members of the organization, at which the relevant acts are subject to approval, or by announcing at the next General Meeting of the members of the organization.

Acts in respect of which the above requirements are not met are recognized as invalid for those persons who have not been properly notified.

2. Analysis and assessment of the use of human capital in the enterprise "

2.1 Brief characteristic

Today, “it has practically formed as a vertically integrated holding company. The strategic program that has been outlined and is actively being implemented today sounds simple and concise, like its motto:“ From a well to a gas tank. ”In other words, whoever extracts and produces is sells.

A whole network of sales structures is successfully operating in the country. It is one of the most dynamically developing in Russia and occupies a leading position in terms of the volume and quality of petroleum products sold among other brands of filling stations. The filling business is successfully developing in Moscow and the Moscow region, Vladimir, Leningrad, Chelyabinsk, Samara, Ulyanovsk regions, Chuvashia, Udmurtia and, of course, in Tatarstan itself. In total today

The main activity of the enterprise is retail sale of oil and gas products through a network of filling stations and small-scale wholesale of light and dark oil products through its own tank farm. carries out small-scale wholesale and retail sales of motor oils "Tatneft" produced by "Nizhnekamskneftekhimoil" is an official dealer for wholesale and retail sales of tires "KAMA", both for cars and trucks and agricultural machinery. Implements small wholesale and retail auto chemicals (antifreeze, cleaners, etc.)

And, nevertheless, the branch is not satisfied with the achieved results and is working to further increase the volume of sales and the number of retail network facilities.

Dynamic development "is expressed in constant work to attract new customers, retain and strengthen relations with existing ones. To solve this problem, steps are being taken not only to re-equip and equip, but also to expand the range of additional services offered at gas stations, as well as to improve the quality of service. clients.

Currently, the implementation of the "Customer Service Charter" is underway, which is aimed at the fullest satisfaction of the needs of our customers, offering professional service and high quality fuel.

Monitoring and ensuring the preservation of the quality of petroleum products in the producer-consumer chain is a prerequisite For this purpose, there is a certified testing laboratory for determining the quality of petroleum products, which regularly takes samples of fuels and lubricants upon receipt, storage and shipment. It also regularly checks the quality of petroleum products at the petrol stations of the branch.

Presented in Appendix 1, it is a linear management structure. The diagram shows that the organizational structure of an organization is formed as a result of building a management apparatus only from mutually subordinate bodies in the form of a hierarchical ladder. Thus, all elements of the system are on a direct line of command, from the highest level to the lowest. With such a structure, one-man management is observed to the greatest extent, namely, the head of the branch concentrates in his hands the management of the entire set of operations of the divisions, and the unity of management (transfer of responsibilities for the execution of decisions to each of the links of the same level from only one chief).

2.2 Analysis of the use of human capital in the enterprise

Human resources (personnel) of an enterprise have one of the most important values ​​in the activities of an enterprise and have a strong influence on its financial results. Therefore, to increase the efficiency of the company, the head needs to constantly analyze the use of labor resources.

The main task of analyzing the use of labor resources at the enterprise is to identify all the factors that impede the growth of labor productivity, leading to the loss of working time and reducing staff wages. Also, the tasks of analyzing the use of human capital include:

- study and assessment of the availability of labor resources of the enterprise and its structural units, both in general and by category, profession;

- determination and study of indicators of staff turnover;

- identification of reserves of labor resources, their fuller and more efficient use.

The analysis of human capital at the enterprise is carried out in the following areas:

1) Analysis of the provision of the enterprise with labor resources

2) Analysis of the movement of labor

3) Analysis of labor productivity.

The sources of information for the analysis are:

- "Labor report";

- "Report on the costs of production and sale of products (works, services) of the enterprise";

- statistical reporting of the personnel department on the movement of workers, operational reporting of the shops and services of the enterprise;

- other reporting related to the labor resources of the enterprise and production units and services, depending on the specific purpose of the analysis.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with personnel for the most important professions A.P. Yegorshin. Personnel Management: Textbook for Universities: 3rd edition. - N. - Novgorod: NIMB, 2009 .-- 343 p. ...

To analyze the provision of an enterprise with labor resources, the statistical form "Report on labor" is used.

The availability of labor resources of the enterprise is characterized by the following data (Table 2.2.1):

Table 2.2.1

Change in the structure of the number of personnel

According to the table, it is possible to trace the change in the actual number of various categories of personnel in relation to the planned number and number of the previous year.

In the analyzed enterprise, there was an increase in the number of personnel by 1 unit compared to the previous year, which amounted to 100.5%, but the actual use of the staff was 99% of the planned indicators.

The working personnel were involved 100% both in relation to the plan and to the previous year. The use of managers and specialists was completed by 100% to the plan and by 103.8% to the level of the previous year due to the increase in the staff of this category of workers.

In the process of analysis, it is necessary to study not only the change in the number, but also the change in the structure of production personnel (Table 2.2.2):

Table 2.2.2

Change in the structure of production personnel

When analyzing this table, it is possible to identify a change in production potential, i.e. the share of workers in the total number, in comparison with the planned number and the number of the previous year.

In the process of analysis at this enterprise, the share of workers in the personnel structure was 80.3%, managers and employees 19.7% in the reporting year, there was a change in the personnel structure in relation to the previous year and to the workers' plan - a decrease by 0.5 %, managers and employees - an increase of 0.5%.

Along with quantitative support, the qualitative composition of workers is studied, which is characterized by general education, vocational and qualification levels, gender and age and intra-production structures.

The analysis of the professional and qualification level of workers is carried out by comparing the available headcount by specialties and categories with the required number for each type of work in sections, teams and the enterprise as a whole. Personnel management. (Personnel aspect). Textbook / Ed. Zadorkina V.I., Sklyarova V.F. M .: Publishing house "Soyuz", 2007. - 227 p. ...

To assess the conformity of the qualifications of workers with the complexity of the work performed on the site, workshop, enterprise, the average wage categories of work and workers are compared, which can be determined by the weighted average arithmetic formula:

where T R- tariff category, H p- the total number (number) of workers, H pi - the number of workers of the i-th category, V R i- the amount of work of the i-th type, V - total scope of work.

The qualification level of workers largely depends on their age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers are studied on these grounds. Since changes in the qualitative composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

The most crucial stage in the analysis of the use of labor resources is the study of the movement of labor.

To study the movement of labor, the data in Table 2.2.3 are analyzed:

Table 2.2.3

Labor movement indicators

Kn = 10 / 441.5 = 0.03

Kv = 10 / 441.5 = 0.03

CT = 10 + 1 / 441.5 = 0.03

Kpost = 1 - 0.03 = 0.07

As the calculated coefficients show, there is an insignificant staff turnover at the analyzed enterprise. Employees leave mostly of their own free will, and for negative reasons there was only 1 dismissal. The coefficient of staff constancy is 0.07, which indicates a stable contingent of employees at the enterprise.

The analysis of the use of working time is carried out on the basis of the balance of working time. The main components of the balance are presented in table 2.2.4.

Table 2.2.4

The main indicators of the balance of working hours of one worker

Time fund indicator	Symbols	Calculation formula	Notes (edit)
Calendar Nominal (regime) Useful fund of working time		T nom = T to -t output T jav = T nom -t implicit T n = T jav. t-t vp	t out - time of weekends and holidays t no-show - days of no-show: vacation, due to illness, by decision of the administration, truancy, etc. t is the nominal duration of working time, t VP - time of intra-shift downtime and breaks in work, reduced and grace hours

Particular attention is paid to the study of employee retirement for violation of labor discipline, tk. this is often related to unresolved social problems.

The tension in providing the enterprise with labor resources can be somewhat relieved due to a more complete use of the available labor force, an increase in the productivity of workers, intensification of production, comprehensive mechanization and automation of production processes, the introduction of new, more productive equipment, improvement of technology and organization of production. In the course of the analysis, reserves for reducing the need for labor resources as a result of the listed activities should be identified.

Similar documents

Modern views on the theory of human capital. The theory of human capital according to T. Schultz and G. Becker. The contribution of higher education to the development of human capital. The state and prospects of increasing the competitiveness of young professionals.

term paper, added 05/03/2010


The concept and structure of human capital. Analysis of the resources of society invested in a person. Methods and criteria for assessing human capital, problems of its measurement in the Russian Federation. Human Development Index Indicators. Forms of investment in human capital.

term paper, added 10/18/2016


Assessment of the fixed capital of the enterprise. Fixed assets objects. Methods for assessing the capital of an enterprise. Indicators of the efficiency of using the fixed capital of the enterprise. Economic assessment of the effectiveness of measures in the activities of the enterprise.

term paper, added 07/21/2011


Comparative analysis of the stock of national human capital in Russia and abroad. The role of investments in the process of its reproduction. The main problems, ways to improve the efficiency of the use of human capital in modern Russia.

term paper, added 10/10/2013


Formation of the theory of human capital. The relationship between the forms of the modern economy and the assessment of the role of the place of human capital. Problems of the formation and accumulation of human capital. Features of the problem of human capital in the Belarusian economy.

abstract added on 12/11/2014


Human capital theory, its essence and origin. The importance of human potential in business. Human capital development cycles as drivers of innovation waves. The role and place of human capital now in the world and in Russia.

term paper, added 05/19/2012


Concept, means and methods of human capital management. Human Resource Analysis Concept. Analysis of the problems of increasing the efficiency of the use of the productive forces of people, realized in modern conditions in the form of human capital.

abstract added on 10/18/2015


World practice of social partnership. Interaction between trade union organizations and the employer. Ways to enhance the role of trade unions in the formation of the human capital of the organization. Effectiveness of the activity of trade unions in modern Russia.

thesis, added 07/20/2015


The economic nature and structure of fixed capital. Evaluation of the efficiency of using fixed capital. Ways to improve the use of fixed capital and their impact on the financial results of the organization. Reflection of equity capital in the balance sheet accounts.

abstract added on 11/28/2014


Economic characteristics of the enterprise. The efficiency of using the fixed and working capital of the organization, the methodology for their calculation. Increasing the stability of the SU-243 "Gomel" DSK "by improving the quality of construction and installation works.

Human capital as a complex economic category has qualitative and quantitative characteristics. Within the framework of the modern theory of human capital, it becomes necessary to assess not only the volume of investments in human capital, but also the volume of human capital wasted by an individual. Many scientists, economists at different times suggested using a variety of methods and tools for this.

The first attempts to assess the productive forces of man were carried out in the works of V. Petty. He applied cost estimates to measure the value of an able-bodied person. In his works, he proposed a method for calculating the value of each person. In his opinion, the value of the bulk of people is equal to twenty times the annual income that they bring.

J. Kendrick proposed a costly method for calculating the value of human capital - based on statistical data, calculate the accumulation of investments in a person. Kedrick's method allowed us to estimate the accumulation of human capital at its full "replacement value", but did not make it possible to calculate the "net value" of human capital (minus its "depreciation"). This method did not contain a methodology for separating from the total cost of a part of the costs used for the reproduction of human capital, for its real accumulation.

In the work of J. Minser, an assessment of the contribution of education and labor activity to human capital is carried out. On the basis of US statistics from the 1980s, Minser obtained the dependence of the effectiveness of human capital on the number of years of general education, vocational training, and the age of the employee.

K.B. Mulligan and H.C. Martin proposed a methodology for assessing the stock of total human capital using a system of indices.

According to L. Turow, human capital should be measured indirectly, using market values ​​for which it can be rented.

In the economic literature, a wide variety of methods are used to assess human capital. When determining the value of human capital, both value (monetary) and natural estimates are used. The most common methods for measuring human capital are cost (monetary). An equally important direction has become the search for fundamentally new meters, which, along with natural value indicators, also include value indicators. The latter are developed by applying various methods of objectifying subjective assessments and make it possible to establish what value material wealth, education, health, family, free time, dignity, human relations, established legal institutions, political system, etc. have for people.

The simplest way, using natural (time) estimates, is to measure human capital (education) in person-years of study. The more a person studied, the higher his level of education, the more human capital he possesses. This takes into account the unequal length of the academic year during the analyzed period, the unequal year of study at different levels of education (for example, secondary education at school and higher education at the university).

The most common measurement method is the principle of capitalizing future income, based on the so-called preference of goods over time. Its essence boils down to the following: people tend to value a certain amount of money or a set of goods higher at the present time than the same amount or a set of goods in the future.

The standard quantitative indicators for assessing the functioning of human capital include the following:

• - the rate of return on investment in human capital, which is calculated on the basis of the standard wage equation;
• - the number of years of study (educational level);
• - potential experience in the labor market;
• - professional experience in the given workplace.

The most developed methods for assessing human capital include:

• - assessment of incomes produced by human capital (individual) (economic assessment);
• - quantitative assessment of the stock of knowledge, skills, abilities acquired by a person;
• - special skills - special human capital (quantitative assessment);
• - by the way of investing in human capital - health capital, education capital, cultural capital (economic assessment);
• - assessment of human capital at micro and macro levels;
• - an integral assessment of human capital, including both natural and cost indicators for assessing human capital;
• - matrix of social accounts (macroeconomic assessment of human capital);
• - the price assessment of human capital by the volume of investments and the reflection of the total value in the currency of the firm's (enterprise) balance sheet; - the economic assessment of the effect of its use. According to I. Fisher, the use of capital means receiving interest as a universal form of any income.

Based on the experience of leading companies in the field of human resource management, a number of basic approaches to assessing the human capital of an organization can be identified.

• 1. Method for calculating direct personnel costs. The easiest way for company managers to calculate the total economic costs incurred by the company on its staff, including an estimate of staff costs, associated taxes, safety and improvement of working conditions, training and professional development costs. The advantage of this method is its simplicity. Disadvantages - incomplete assessment of the real value of human capital. Some of it may simply not be used in the enterprise.
• 2. The method of competitive assessment of the value of human capital. This method is based on the sum of the estimated costs and potential damage caused to the company by the possible departure of an employee:
  • - the total personnel costs (see method 1) incurred by the leading competitor;
  • - individual bonuses for each employee of the company (obtained on the basis of qualified expert assessments) that a competing company could pay for his transfer to them;
  • - additional costs of the company required to find an equivalent replacement for an employee in the event of his transfer to another company, costs of an independent search, announcements in the press;
  • - economic damage that the company will incur during the period of searching for a replacement, a decrease in the volume of products or services, the cost of training a new employee, a deterioration in product quality when an employee is replaced by a new one;
  • - loss of unique intellectual products, skills, potential that the employee will take with him to the competitor's company;
  • - the possibility of losing a part of the market, increasing sales of a competitor and increasing its influence on the market.

This method is more complex, but it provides a much more efficient estimate of the real value of a firm's human capital.

3. The method of the prospective value of human capital.

In addition to the competitive value method, it takes into account the assessment of the dynamics of the value of human capital in the future for 3, 5, 10 and 25 years. This assessment is primarily necessary for companies engaged in the development of large and long-term projects, for example, conducting research in the field of creating innovations or building large high-tech facilities.

• 4. Assessment of the value of human capital based on tests in the business environment. This estimate can be obtained using two approaches:
  • - based on the specific results obtained by the employee, based on the profit that he brought to the company;
  • - to increase its assets, including intellectual assets.

This assessment is widespread in business, since it is the simplest one. But at the same time it is the most severe and often erroneous.

• 5. The method of measuring the individual value of an employee. Unlike the previous methods, it does not assess various types of personnel costs, but the possible income that it can bring to the company.
• 6. The financial method defines the value of human capital as the difference between the total market value of the company and the value of its tangible and intangible assets.
• 7. The comparative method involves an indirect assessment of the cost of human capital based on comparing the company's performance with the performance of competitors.

However, none of the listed approaches can claim to be a sufficiently accurate integral method for assessing the human capital of an organization. The essence of this problem was clearly outlined in the late 1990s. N. Bontis et al: "All these models suffer from subjectivity, uncertainty and lack of reliability, since there can be no confidence in the accuracy of such measurements."

The prerequisites for improving the methodology for calculating human capital indicators are created by the most important various principles of the expansion company of national wealth. This methodology is distinguished by the relative ease of use of the available statistics on GDP, as well as their regrouping and refinement of the values ​​of indicators of investment in human capital and accumulation in the composition of national wealth. The expansive concept makes it possible to more reasonably calculate the values ​​of indicators of human capital as an element of national wealth. Calculations of such indicators are readily available to experts in most countries, including Belarus. The resulting estimates of the elements in terms of the costs of the state, families, entrepreneurs and various funds allow us to determine the current annual total costs of the Belarusian society for the reproduction of human capital.

To measure the level of socio-economic development of both the country as a whole and the region, the most important indicator is the human development index (hereinafter - HDI). This indicator is intended to reflect as broadly and objectively as possible the real level of well-being of people, their quality of life in various countries of the world. It is calculated based on three main dimensions of human development:

The first dimension is the possibility of a long and healthy life, which is characterized by life expectancy at birth.

The second dimension is educational opportunity, measured by the average length of study and the expected length of study.

The third dimension is the ability to maintain a decent living standard, characterized by the value of GDP per capita in purchasing power parity.

The profitability of human capital is calculated by referring income from it to its value. This indicator is called the "rate of return". The rate of return, according to the neoclassical economists, performs the same functions that the rate of return performs in relation to physical capital, namely, it measures the degree of efficiency of human investments and realizes their distribution.

From the above, we can conclude that there is no holistic methodology for assessing the value of human capital in the economic literature. Also, there are no statistical data necessary for the analysis.

Thus, despite the existing theoretical development of the problems of human capital, the issue of its measurement has not been fully worked out, and the very assessment of the magnitude of this main wealth encounters certain difficulties.

Investment in human capital.

The main factor for the existence and development of human capital is investment in human capital.

Any measure taken to increase labor productivity is called an investment in human capital. Thus, investments in human capital include the costs of maintaining health, obtaining general and special education, the costs associated with finding a job, vocational training in production, migration, the birth and raising of children, and the search for economically significant information on prices and earnings.

Economists distinguish three types of investment in human capital:

• - expenditures on education, including general and special, formal and non-formal, on-the-job training. Education creates a workforce that becomes the most skilled and more and more productive;
• - health care costs, consisting of the costs of disease prevention, medical care, dietary food, improvement of housing conditions;
• - the cost of mobility, due to which workers migrate from places of relatively low productivity.

There is also a division of investment in human capital into:

• - material - this includes all the costs necessary for the physical formation and development of a person (the costs of giving birth and raising children);
• - immaterial - the accumulated costs of general education and special training, part of the accumulated costs of health care and labor movement.

Of all types of investment in human capital, the most important are investments in health and education.

General and special education improve the quality, increase the level and stock of human knowledge, thereby increasing the volume and quality of human capital. Investments in higher education contribute to the formation of highly qualified specialists, whose highly skilled work has the greatest impact on the rate of economic growth. Today, one of the most important components of investment in human capital in all countries is the cost of training in the workplace. In any training project, up to 80% of knowledge is accounted for by self-study. This especially applies to the professions of specialists - researchers, teachers, engineers, computer experts, etc., which are designed to continuously update qualifications through individual study of the literature, the use of independent training programs, learning from the activities, experience and assessments (opinions) of other people. ...

Investments in education are usually classified according to their content into formal and non-formal.

Formal investments are obtaining secondary, special and higher education, as well as obtaining other education, vocational training in production, various courses, training in magistracy, postgraduate studies, doctoral studies, etc.

Informal is the self-education of the individual, this type includes reading developing literature, improving in various types of art, professional sports, etc.

Along with education, the most important investment is in health. This leads to a reduction in diseases and mortality, an extension of a person's working life, and, consequently, the time of functioning of human capital. The state of human health is his natural capital, one part of which is hereditary, and the other is acquired as a result of the costs of the individual and society. During a person's life, the wear and tear of human capital occurs. Health investments can slow this process down.

Investments in human capital have a number of features that distinguish them from other types of investments:

• 1. The return on investment in human capital directly depends on the life of its bearer (on the length of the working period). The earlier investments are made in a person, the faster they begin to return.
• 2. Human capital is not only subject to physical and moral deterioration, but is also capable of accumulating and multiplying.
• 3. As human capital accumulates, its profitability rises to a certain limit, limited by the upper limit of active labor activity (active working age), and then sharply decreases.
• 4. Not all investments in people can be called investments in human capital. For example, the costs associated with criminal activity are not investments in human capital, since they are socially impractical and harmful to society.
• 5. The nature and types of investments in a person are determined by historical, national, cultural characteristics and traditions.
• 6. In comparison with investments in other various forms of capital, investments in human capital are the most profitable both from the point of view of an individual and from the point of view of the whole society.

The source of investment in human capital can be the state (government), non-state public funds and organizations, regions, individual firms, households (individuals), international funds and organizations, as well as educational institutions.

At present, the role of the state in this area is quite large. The state resorts to both coercive and incentive measures in this area. Compulsory education includes compulsory for all formal education in the volume of secondary school, compulsory medical preventive measures (vaccinations), etc. However, the main measures are incentives. The government has two effective ways that are used to change the size of private investment in a person, undertaken automatically through the market: it can affect the income of those who make private investment in a person through a system of taxes and subsidies, and it can also regulate the price of acquiring human capital. by adjusting the prices of the resources used. The role of the state is especially great in the most important areas of human capital formation - in the field of education and health care.

In the creation of human capital assets, the role of individual companies (firms) is significant. They are often the most efficient producers of this capital, because they have the conditions under which training can be given to meet current needs, and they also have information on the most promising areas for investment in education and training. However, firms invest as long as these investments generate net income.

By investing in their employees, firms seek to enhance their work productivity, increase productivity, reduce lost time, and thereby strengthen their competitiveness. The funds are invested in the organization of vocational training and retraining courses, are used to pay the expenses of workers for treatment and preventive measures, for the construction of sports and health centers, preschool institutions, etc. The cost of in-house training in developed countries is comparable to that of other training sectors.

Investments in human capital at the family level are also very important, since all components of human capital are acquired and increased through the investments that the family invests in their child, not even from his birth, but from the decision to have children. On the one hand, children are a source of satisfaction for parents, but on the other hand, raising children is a source of considerable costs, both explicit and implicit (primarily the time of the parents). The accumulation of intellectual and psychophysiological abilities of a person in the family is the foundation for the further development and continuous improvement of the individual's human capital. Investments in the development of the human capital of children are not only the basis of their own development, but also serve as the basis for the formation of the aggregate human capital of future generations. As a result of upbringing and education in families, various types of human capital are formed, basic psychophysiological mental abilities are created, and a personality is formed.

Investments in human capital bring the greatest income to the national economy and "push" it to growth. They determine the sensitivity of society to new knowledge and technologies, create motivation for development and progress.