Capital structure of the national economy

Human capital	Non-financial capital			Financial capital
Physiological: longevity; health; disability. Intellectual: qualification; knowledge and professional skills. Organizational: capabilities; management.	Reproducible assets	Non-reproducible assets		gold; currency; securities; loans; stock; insurance reserves; investments.
	fixed and working capital; intangible fixed capital; stocks.	Material: Earth; bosom; water.	Intangible: patents; contract; communication;

Human capital characterized by a system of indicators reflecting the processes of population reproduction, their possibilities(capabilities) in meeting the needs under the prevailing conditions of life, taking into account health, safety and environmental conditions.

Human capital is often compared to the resources produced. To some extent, the abilities (abilities) of people that allow them to receive high incomes are produced, and not inherited from birth or simply acquired by accident.

At the same time, the category “capabilities” is a more neutral concept and, therefore, may be the most appropriate term for characterizing human capital. To the main opportunities a person can be attributed: physiological, intellectual, organizational, financial (monetary), property and others.

Non-financial capital reflects not only property and property, land, reserves and natural resources, but also intangible resources.

Financial capital(cash) includes all financial assets and liabilities, currency and deposits, securities and stocks, monetary gold and insurance reserves, receivables and payables, investments, share capital, credits and loans.

At the end of the twentieth century, the World Bank (WB) proposed a new concept for measuring the national wealth (capital) of a country, including human, natural and reproducible capital. Here is the calculation of the amount of capital proposed by the WB (Table 1.1).

Table 1.1 National wealth (capital)

Unlike traditional indicators of national wealth, the new concept of a country's capital provides an opportunity to judge the scale of accumulation of other elements against the background of the total population.

TO human capital(potential) can be attributed indicators that ensure the well-being and comfort of life of the population... Significant funds are spent annually on the reproduction of human capital, including the costs of the functioning of the system of upbringing, education, health promotion and other factors for increasing the working capacity of people, increasing the working period and other aspects of conditions for a favorable life. This, in turn, leads to an increase in the productivity of social labor and an increase in the standard of living of the population.

The World Bank prioritizes accounting, or human capital, how essential element and factor. To assess this factor, it is proposed to determine total costs in the life support industry: including education, qualifications, health, improving housing conditions, raising and expanding the middle class in it.

Natural capital includes proven reserves and produced natural resources in the country. Its value per capita ranges from USD 6,000 in Western Europe to USD 58,000 in the Middle East and up to USD 160,000 in Russia.

By security reproducible capital gaps in indicators range from $ 27,000 in the Middle East to $ 62,000 in the US and Canada, leaving Russia in the middle of these parameters. In Russia, provision is one tenth of the total volume of national wealth, while in other countries the share of this element is approximately twice as high.

Thus, the total amount of world national wealth is over 550 trillion. US dollars or 90 thousand dollars per capita. The undoubted advantage of the new assessments of national wealth is the use of uniform principles for accounting for all elements in all countries of the world. This makes it possible to determine the scale of real accumulation as the basis for expanded reproduction.

Measuring human capital

The theory and methodology for measuring capital and state regulation of socio-economic processes, developed by J.M. Keynes, V.V. Leontiev, R. Stone and other scientists of the world, entered our everyday life. The main conceptual approaches are enshrined in, which Russia and many states of the world have already mastered seriously and for a long time.

The authorities have learned to measure the quantity and condition of fixed capital (funds) and financial capital (money) using official accounting methods. However, it has not yet been possible to accurately measure the state of human potential, although it, like funds and money, is constantly wearing out. A generally accepted theory of human capital and criteria for assessing the most important resource of any state has not yet been created. There is no unity of views among scientists on the principles and methods of accounting when characterizing the value of labor and knowledge of a particular individual or household.

The main contradictions of scientists in the formulation of the concept of "human potential" lie, in our opinion, in the fundamentals of a purely political, economic and ideological nature: in the assessment of a person's activity in terms of labor or the capital available to him; in state regulation of socio-economic processes or their liberalization; in the socialization or capitalization of human capital.

Problem socio-economic measurements of ideal wealth have been tried for several centuries by scientists of the world(A. Smith, J. Say, K. Marx, A. Marshal and others). Even then, the idea of ​​human potential was used for a variety of purposes: determining the economic benefits of migration of people and protecting their health, to measuring the total losses of a nation as a result of wars and natural disasters, as well as calculating the economic significance of human life.

In the twentieth century, Russian scientists S. Strumilin, L. Gavrishev, and others played an important role in the development of the idea of ​​human capital. However, the individual approaches of the theory developed by them were weakly interconnected and did not represent an integral and organized scientific system of knowledge.

On February 7, 2008, the President of the Russian Federation approved the "Strategy for the Development of the Information Society in Russian Federation", Where it is noted that" the increase in value added (GDP) in the economy occurs today largely due to intellectual activity ", ie human development.

The existing system of official statistics has numerous methods for measuring various indicators of the SNA (GDP, GRP, profit, living standards, poverty, unemployment, etc.). At the same time, the contribution of human capital to the creation of gross domestic product is not yet measured accurately enough. For example, the value of labor and knowledge of employees, the share of human capital in the national wealth of the country is not fully reflected.

The most important resource - the employee - often falls outside the scope of measurement in the process of managing the economy.

Therefore, the UN recommended all countries of the world to calculate (HDI) within the framework of the basic conditions and human capabilities - to live a long time, gain knowledge and have a decent standard of living. To capture and measure these aspects, three indicators were selected: life expectancy, educational attainment and income.

For measuring "Deterioration" of the human resource proposed to apply UN standards, according to which a person, like fixed assets, wears out during his life. Moral (moral, natural-physiological) wear and tear of a person depends on the conditions of life, which, according to the Constitution of the Russian Federation (Article 7), the state is obliged to create for the population. However, constant stress and difficulties in life reduce a person's life expectancy.

It is also necessary to take into account the degree of deterioration of human potential, which can be determined annually by the rate of increase in the value of human capital and the level of consumption of this capital (or amortization). These funds are necessary for health improvement, education, creation of working and living conditions, safety, etc.

In Russia, scientific research to find reliable methods of reflecting human potential in reality conducted by statisticians and economists, physiologists and psychologists, managers and specialists in team management.

Physiologists measure: how much and what a person emits during work, how his body temperature changes at the same time, etc. Psychologists develop various tests trying to reflect personal qualities a person and his suitability for a particular activity. Personnel officers and personnel management specialists draw up job descriptions, tests for knowledge of functional responsibilities and personnel compatibility, motivation and responsibility systems. Managers and managers endlessly formalize business processes to optimize labor and production intensity.

All this is done with one goal - to increase labor efficiency and human potential growth. For this, scientifically based observations and measurements of all resources are organized, various systems of indicators are created that characterize certain aspects of the human capital of households and enterprises.

The system of indicators characterizing human capital should include the following information:

1. Quality of life of the population and living conditions:
   • human physiology: longevity, health, morbidity, disability, injury;
   • intelligence: education, qualifications, knowledge and professional experience;
   • organizational skills: management, connections, relationships, etc .;
2. Population opportunities:
   • possession financial capital: cash and currency, investments, securities, loans, shares and other assets;
   • ownership of non-financial capital: land, fixed assets, intangible resources (patents, name, goodwill) and reserves, etc .;
   • investment costs and past human capital costs;
3. Effective use of human, financial and non-financial potential;
4. The intensity of the use of human, financial and non-financial capital.

The proposed system of indicators helps to improve the efficiency of work with personnel and economic management. It should be fully translated into a unified methodology of the system of national accounts, which will require the creation of automated databases that meet international norms and standards.

This requires the modernization of statistics and management as the foundations of management activities, in the improvement and expansion of observations and methods of measuring not only resources and costs, but also human capital, or rather the employee. A system of indicators should appear that reflects its physiological and socio-economic essence, commensurate with the assessment of financial and non-financial capital.

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 economic development. 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 presuppose the existence of 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.

Given the intangible nature 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, vocational education in various courses and additional programs, taking into account their differentiation and impact on the cost of human capital. Various 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 can be used for different types education.

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 prospective 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 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 allows you to assess the contribution of his work to the results. economic activity 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, direct salaries, 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.

The 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. labor resources enterprises. 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 time 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 criterial 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 and 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 throughout 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 for 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 an enterprise that makes 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 high level 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 conformity 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 qualifications of employees 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 service correspondence of managers, specialists and employees of the position;
• identification of the prospects for using the potential abilities and capabilities of the employee;
• growth stimulation professional competence employee;
• 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 primary education 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 professional 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 consists in rewarding 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 specific 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 for the development of a particular employee is also resolved, i.e. who exactly, why and for 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 intellectual and Professional Development staff.
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, abilities, skills 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 existing intellectual assets by developing human capital in terms of increasing intellectual and professional potential, which in long term allows you to progressively increase the company's capitalization.

The indirect results of the formation of a system for assessing human capital is the possibility of improving work processes in an organization, in particular, reducing the loss of working time and rationalizing the work process. By assessing the available, 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 provided 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, 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, an assessment of human capital is needed to improve performance. innovation activities 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

The 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. Consideration should be given to the possibility of development professional level and expanding production and business experience as a factor in increasing the profitability of the 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 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 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, introducing 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.

Assessment of the productive abilities of a person, as well as the cost-effectiveness of developing these abilities and increasing labor productivity has been and remains one of the key problems of economic theory and management. To carry out such calculations, scientists and practitioners have proposed a variety of methods and tools that take into account the quantitative and qualitative characteristics of a person's abilities and skills, suggesting the expression of the value of human capital in natural and value (monetary) measures. The value and value of human capital accumulated by individuals, firms and society as a whole, the volume of investments in human capital from various sources, and the competitive advantages obtained as a result of the accumulation of human capital were measured.

It is believed that W. Petty was the first to apply the value approach to measuring the value of an able-bodied person, estimating the amount of human capital stock by capitalizing earnings as a lifetime annuity, with the market interest rate (capitalization is the calculation of the present value of an asset that will generate income in the future).

E. Engel preferred the method of production prices to determine the monetary value of human beings, believing that the measure of this value is the cost of parenting for the upbringing of children. Although there is no simple and direct relationship between the cost of “producing” a person and his economic value, Engel's modified approach is useful in assessing the components of human capital, such as capitalized health and education services.

W. Farr calculated the value of human capital by the present value of an individual's future net earnings (future earnings minus personal living costs), adjusted for mortality rates.

T. Whitstein combined the approaches of W. Farr and E. Engel to the assessment of human capital (that is, assessment using capitalized earnings and the price of production), assuming that the amount of earnings over the lifetime of an individual is equal to the sum of the costs of his maintenance and education. The concept of human capital was used by Whitstein to calculate the amount of compensation for life insurance.

Farr and Whitstein's approaches to assessing human capital through the capitalization of earnings were developed by American economists and sociologists L. Dublin and A. Lotka, who also worked in the field of life insurance. Dublin and Lotka estimated the monetary value of a person aged * through its annual earnings from the moment * to the end of life, minus the cost of living during this period, taking into account the probability of a person's survival to a given age. From the point of view of supporters of the theory of human capital, the works of Farr, Dublin and Lotka are the starting point for scientists working on methods of assessing the value of human capital or its components.

The method of capitalization of earnings was used to assess human capital and L. Thurow. Since (according to the concept of human capital) it is not labor that is sold, but only labor services for a limited period, Turow proposed to measure the value of a person's productive abilities in an indirect way, using market values ​​for which they can be rented.

According to M. Friedman, human capital provides labor with permanent (constant, uninterrupted) income, which can be represented as discounted wages (adjusted to the current moment the weighted average of annual earnings) received by an employee during the entire working period of life. Therefore, the total value of human capital is determined as follows:

whereW n - the individual's expected annual earnings from the use of human capital;NS - the life span of an individual in years.

According to G. Becker, each person can be considered as a combination of one unit of simple labor possessed by any able-bodied individual, and a certain amount of human capital embodied in him (i.e., additional, specific knowledge, skills, etc.). Consequently, the wages received by any employee can also be viewed as a combination of the market price of these two components. The assessment of human capital within the framework of this approach is as follows:

where Va is an estimate of the human capital of an employee at age a; B - total wages; C - part of wages attributable to simple labor; l

• - the age at which a person's active labor activity ends; /
• - interest rate.

A different, cost-value, approach was used by T. Schultz, who calculated in 1961 the value of human capital in the United States. He applied the following method: the cost of one year of education for each level, as it was in 1956 (taking into account lost earnings), was multiplied by the number of person-years of education accumulated by the population at a given point in time. The number of person-years of education was determined by adjusting for the unequal length of the academic year. At the same time, the value of the cost of education was taken as a basis, referring to the time of its receipt, and to the year of calculation, tp. not the initial, but the replacement cost of the educational component of human capital was determined. Similar calculations were carried out by J. Kendrick in 1976 in the monograph "The total capital of the United States and its formation." He determined the value of human capital at its initial cost using specially developed price indices, taking into account the amortization of knowledge and skills.

Similar studies were also conducted by the domestic economist V.I.Martsinkevich. In the domestic economic literature, for a long time, instead of the concept of "human capital", the concept of "education fund" was used. The education fund is a value assessment of the knowledge, skills, abilities and experience accumulated by employees. When calculating its value, two main approaches were used: 1) the summation of the actual costs of education, carried out during one or another long period time; 2) assessment of the real productive value of the stock of knowledge, skills, abilities, experience that the labor force possesses in a certain period of time.

In modern statistics, the human development index of a particular country (HDI) is calculated as the geometric mean of the life expectancy index (LEI), education index (? 7) and income index (11):

where LE is life expectancy, years; MYSI - average length of study index; EYSI - index of expected length of study; MYS- average duration of education of the population, years; EYS is the expected duration of education for the population still receiving education, in years; GNIpc - TYPE per capita, USD.

Another approach to the assessment of human capital that is extremely important in the conditions of the modern information economy was proposed almost independently of each other by J. Saint Onge, P. Sullivan, T. Stewart, L. Edvinsson and M. Malone, who addressed the problem of human capital research as part of intellectual capital, considering it the most important component that determines the market value modern company... Since people can be hired, but not acquired as property, human capital cannot be attributed not only to the funds of the firm, but also cannot be considered as one of the items of its assets. It can be considered only a temporary borrowed funds, attributed in accordance with the rules of bookkeeping to liabilities, like debt obligations or shares of a company. In the firm's assets, this essentially debt obligation is balanced by good-mil (good-mil - "goodwill") - subjective assessments of the intangible assets of the firm by shareholders, buyers, business partners and stock market agents. I suggest supporters of this approach! to judge the value of human capital but a number of indirect indicators that have a monetary measurement, for example, by the excess of the company's market price, calculated as the product of the price of one share by their total number, over the book value сс of tangible assets. The dimensions of this excess give, in their opinion, a general idea of ​​the size of a good villa.

D. Peterson and T. Parkinson proposed another option for determining the value of invisible assets - by calculating the excess of the profit of a company with human capital over the profit of a company that uses similar tangible assets, but does not use intangible factors. For example, all other things being equal, the profit of a firm with a well-known brand that creates an appropriate image is higher than that of competitors' cc.

• 1. Natural (temporary) assessments, implying the measurement of human capital (or rather, its educational component) in person-years of study. This method is considered one of the simplest, but its accuracy is always sufficient, since it is impossible to fully take into account the unevenness of the year of study at different levels of education (general, secondary vocational, higher, etc.).
• 2. Cost models that take into account the acquisition, acquisition, replacement, or opportunity costs of human assets.
• 3. Monetary models for assessing human capital based on the calculation of the future income of its owners and users.
• 4. Models of the value of human capital, which combine models of non-monetary behavioral value with models of monetary economic value.
• Despite the large number of works that investigate human capital and the variety of approaches to its assessment, in practice, in measuring the value of this type of capital, there are many unsolved problems. The main difficulty lies in the fact that some human capital assets are not directly measurable, for example, there is no direct way of measuring either the quantity or the price of human abilities. Therefore, we have to resort to all sorts of indirect methods of their assessment, to use not only quantitative, but also qualitative, as well as indirect indicators. In addition to the fact that the calculation of value values ​​in itself is a very laborious process, it is much more difficult to collect, process and assess the reliability of the necessary information, and this applies to any level of research (macroeconomic, regional, corporate).

So, back in the early 1960s, R. Hermanson and E. Flamholz proposed the concept of "Analysis (or, according to other sources, audit) of human resources" ("Human Resources Accounting", HRA or AFC), which today is one of the most interesting and famous attempts to use the theory of human capital at the corporate level. In his first works, E. Flamholz pointed out the main tasks of the AFC:

• - to provide the information necessary for making decisions in the field of personnel management, both for personnel managers and for senior management;
• - to provide managers with methods of numerical measurement of the cost of human resources necessary for making specific decisions;
• - Finally, make managers think of people not as costs that should be minimized, but rather as assets that should be optimized.

R. Likert in 1967 popularized the views of the developers of the ACR concept. Efforts were made in the 1960s and 1970s to persuade investors and businesses to accept this view, but they were unsuccessful. Accountants were unanimous in rejecting this idea because they were confident that the quantitative data would almost certainly be based on crude assumptions. To this day, the existing accounting systems do not allow considering personnel as an investment object. Thus, the purchase of an ordinary computer for a couple of thousand dollars will be considered as an increase in the company's assets, and the cost of several tens of thousands of dollars to find a highly qualified specialist - as one-time expenses that reduce profits in the reporting period. An additional argument is that it is morally unacceptable to view people as financial assets and, in any case, companies do not “own” people.

Nevertheless, the importance of advantage in human capital is already generally recognized today, therefore, methods for determining the value of this capital are of particular interest not only among theoretical scientists, but also among practicing managers. The reasons for this are as follows.

• 1. Human capital is a key element of the market value of a company and, therefore, its price should be included in the calculation as an indicator for investors or those who are considering a merger or acquisition of an enterprise, including its intangible assets.
• 2. Defining criteria for assessing human assets, collecting and analyzing relevant information draws the organization's attention to what needs to be done to find, maintain, develop and make the best use of human capital.
• 3. Measuring the value of human capital can provide a basis for resource-based human resource management strategies that are associated with the development of key knowledge and skills for the organization.
• 4. Measurements can be used to assess the effectiveness of the use of human resources and monitor progress towards the strategic goals of human resource management.

Currently, the methodology for measuring and analyzing human capital is mainly developing in the direction of improving and practical application of the APR concept. We can say that modern HRM is the process of identifying, measuring and providing information about human resources to decision-makers in an organization. AChR allows you to make more efficient planning of personnel needs, the formation of the budget of human resources. Such an element of the AHR as a system for assessing the economic value of employees can be used by managers in the selection of personnel, in planning programs for attracting, developing, and retaining human resources.

The experience of leading companies in the field of human resource management allows us to identify a number of fundamental approaches to assessing the human capital of an organization (Fig. 7).

• 1. Method for calculating direct personnel costs. This is the easiest way for company managers to calculate the total economic costs incurred by the company on its personnel, including an estimate of personnel costs, associated taxes, safety and improvement of working conditions, training and professional development costs. The advantage of this method is its simplicity. The disadvantage is an incomplete assessment of the real value of human capital (some of it may simply not be used at the enterprise).
• 2. The method of determining (or analyzing) the initial and replacement costs for personnel. The method focuses on the costs of the company associated not with the maintenance of personnel, but with its acquisition and replacement.

The initial costs of the company for personnel include: costs of recruitment, selection, registration, provision of a job, promotion or internal recruitment, orientation and formal training, on-the-job training, coaching; losses associated with insufficient productivity of a beginner and a decrease in the productivity of his colleagues during his training.

Replacement costs (replacement costs) are the current costs required to replace a working specialist with another who is able to more efficiently perform the same functions (the costs of acquiring a new specialist, his training and losses associated with the departure of the previous employee - direct payments to the quitting employee and indirect costs associated with the downtime of the workplace during the search for a replacement, a decrease in the employee's productivity from the moment the decision on dismissal was made). Recovery costs, depending on the object to which they relate, can be divided into two types - positional and personal. The first refers not to the employee himself, but to his workplace, position in the organization. The lost profits of the company from leaving the employee (he could be useful in other positions and positions) are called personal recovery costs. It is extremely difficult to define them. Therefore, the positional replacement costs are usually estimated.

Rice. 7.

Even the minimum estimate of replacement costs for low-skilled labor will always be higher than the estimate of simple wages, since the latter does not take into account the losses of the organization arising from the loss of the employee's experience and the complex system of his interaction with other employees.

• 3. The method of competitive assessment of the value of human capital. This method is a combination of the two approaches to determining personnel costs described above and is based on taking into account the total costs and potential damage caused to the company by the possible departure of an employee. The method assumes an assessment:
  • - total personnel costs incurred by the leading competitor (taking into account comparable production capacities);
  • - individual bonuses for each employee of the company (obtained on the basis of qualified expert assessments) that a competing company could pay for its 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 (including costs of independent search, recruiting agencies, advertisements in the press, etc.), as well as costs of training and adaptation of a new employee;
  • - economic damage that the company will incur during the search for a replacement and during the adaptation of a new employee, incl. losses due to a decrease in production volumes and sales of products or services, deterioration in product quality when replacing an employee with a new one and a gp;
  • - 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;
  • - changes in the systemic effects of synergy and emergence (strengthening of mutual influence and the emergence of qualitatively new properties) in the members of the group in which the employee was.

The considered method is much more complicated than the previous ones, but it gives a much more efficient estimate of the real value of a firm's human capital. The structure of the given assessment of human capital shows that the real cost of human capital is 3-500 times higher than the nominally estimated value today in most Russian companies depending on the level of intelligence and qualifications of the employee. The rating is maximum for the "golden collars", the most qualified employees of the company, employed in the field of management, information systems and innovative intellectual processes.

• 4. The method of the prospective value of human capital. In addition to assessing the competitive value, it takes into account 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. The fact is that the cost of a number of employees during the implementation of the project changes unevenly, rising sharply during the period when they achieve the most important results after a sufficiently long period of time and approaching the expected final results, when the possible departure of part of the staff from the company is associated with large economic losses ...
• 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. It is obvious that two employees, for the acquisition and training of which were spent the same amount of money, may subsequently have completely different productivity. to work in the organization for different times, which means to have different values ​​for this company.

The model of the individual cost of an employee was proposed by scientists from the University of Michigan R. Hermanson, E. Flamholtz, and others. The model is based on notional and realizable values. It is obvious that the individual value of an employee for an organization is determined by the volume of services that he provides or implements while working in it. At the same time, the value of the employee depends on whether he remains in the organization and it is here that he realizes his potential. Thus, the expected notional value of the employee includes all the potential income that the employee could bring to the organization if he worked in it for the rest of his life. The value of an employee, taking into account the likelihood that he will remain in the organization for some time, determines the expected realizable value. That is, the expected realizable value consists of two elements: the expected notional value and the likelihood of continuing membership in the organization. The latter expresses the management's expectation about how much of this income (notional value) will be realized in the organization before the expected time of the employee's departure.

where US and PC are the expected notional and realizable values, P (O) is the probability that an employee will stay in the organization for some time, P (7) is the probability of his leaving the organization or the rate of turnover, LIT is the opportunity costs of turnover.

The employee with the greatest potential will not always be the most useful to the company. And the HR manager seeking to optimize the value of his human resources should prefer the candidate with the highest realizable value, rather than just the most capable. The model also reflects the dependence of the cost of human resources on the degree of their satisfaction.

To measure in monetary form of individual notional and realizable values, a stochastic (or probabilistic) positional model (SPM) was developed. Its algorithm includes the following steps:

1) determining the sequence of possible positions career growth employee; 2) determining the value of each position for the organization or the positional value of the employee; 3) determination of the expected life of a person in the organization (a probabilistic value that requires expert judgment or a complex analysis of intra-organizational statistics); 4) a description of the expected career nougat of the employee up to dismissal with an assessment of the likelihood of the employee taking up each of the positions identified in step 1 at a certain moment in the future; 5) discounting the expected cash income to determine the employee's current realizable value. In mathematical form, it will look like this: where i = ... t - all potential positions (position t - leaving the organization); Rj - position value; P (Rf) is the probability that an employee will take a position / "in a certain period of time and bring the organization income R; t is a period of time; g is the amount of the discount, which is equal, as a rule, to the intrinsic value of monetary resources in orthnization; n is the probable the service life of the employee in the organization.

The difference between the formulas is that in the first of them (calculating the EOS), the probability of leaving ns is taken into account: the summation is over (m - 1) positions. Introducing a nursing state into the second formula (PC) reduces the likelihood of being in other positions compared to the first formula. As a result, the realizable value is less than the notional value. Since positional values ​​are taken in monetary units, then both the notional and realizable values ​​are determined in monetary units.

• 6. Assessment of the value of human capital based on tests in a business environment can be obtained on the basis of two approaches:
  • a) based on the specific results obtained by the employee, based on the profit that he brought to the company, or on the increase in 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.
  • b) on the basis of the system of Business Teachings on management, economics and marketing based on high information technologies (forecasting the results of a manager's work in a business environment that is as close as possible to its real environment).

The listed five methods for assessing human assets have one significant drawback - while concentrating on determining the direct costs of personnel and the individual value or cost of an employee, they do not take into account such an important property of human capital as the manifestation of a synergistic effect in teamwork and effective management. As a result of this effect, the value of the company's human assets significantly exceeds the mathematical sum of the value of the knowledge and abilities of individual employees. And the costs of hiring and training MOiyr slave workers reflect only the initial face value of its human capital. Even methods for assessing replacement costs for personnel, the competitive and prospective cost of human capital, do not fully solve this problem. The complexity of these methods and the use of a significant number of criteria assessed by an expert scarecrow 01 limit the scope of their application only by assessing the human assets of leading specialists or the most significant teams

companies. Regular monitoring of the entire human capital of an organization, especially a large one, using these methods will most likely be unprofitable. To some extent, the problem of a comprehensive measurement of a company's human capital can be solved based on an assessment of its role in shaping the market value and competitive advantages of a given organization (using financial and comparative assessment methods).

7. Financial method defines the value of human capital as the difference between the total market value of a company and the value of its tangible and intangible assets.

where HCV- the cost of human capital; MV- the total market value of the company; V ma- book value of tangible assets; V b - brand value; V ic - the cost of information capital; V w - the cost of structural capital; Have ss - the cost of client capital.

Unfortunately, this method also does not provide an accurate assessment of the cost of the organization's human capital, since the calculations of the value of information, structural and client capital used in it are not yet based on a single generally accepted methodology. In addition, the market value of a company is a value that is highly dependent on speculative sentiment in the stock market and, therefore, is subject to significant fluctuations that do not reflect changes in the value of intellectual, and in particular human, capital.

8. Comparative method involves an indirect assessment of the cost of human capital based on a comparison of the company's performance with the indicators of competitors. The use of this method, firstly, cannot give a clear quantitative assessment of human assets, since it is rather difficult to single out precisely their impact on the company's competitiveness in terms of the overall impact on intellectual capital. Secondly, in our opinion, the method is not entirely correct, since there are hardly any companies that absolutely do not use human capital, which means that it is impossible to single out the "zero level" for comparisons.

Thus, none of the listed approaches can, in our opinion, claim the "title" of a sufficiently accurate integral method assessment of the organization's human capital. However, people in organizations create added value that can be measured, which is an argument in favor of assessing the contribution of human resources to success. commercial activities companies, not just determining the price of human capital. Proponents of the concept of human capital management are confident that. By measuring the broad impact that employees have on an organization’s financial performance, companies can select, manage, measure and develop the capabilities of their employees so as to translate their human qualities into significant gains in those financial performance.

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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, have traditionally been central to the economic and social sciences. At the same time, the accelerated development of the material and technical base of production associated with 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, both of a specific individual, a group of people, and society as a whole, which are 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 purpose thesis is a study of 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. Personnel policy is expressed in the aggregate of the most important attitudes, principles, provisions expressed in decisions and regulatory documents 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 departments 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 and technical, production, 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 new technique or technology, into 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 the aggregate 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 the World Bank experts 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 the labor force, knowledge, tools for intellectual and managerial work, the 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.

An 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 studied as a process of searching, renewing and improving the high-quality productive characteristics of a person with which he performs 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. For the development of qualities and abilities, a person spends certain physical, material and financial resources... 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 by selling his labor to an employer, using his own physical strength, skills, knowledge, abilities, and 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 the 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 human capital accumulation is of a longer duration than the process of physical capital accumulation. 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 period 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 to be almost completely replaced. 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. So, the knowledge gained at school, the university should be supported 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 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 investments 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, 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 investment in human capital for i-th stage; Bn - development of the employee before training; B - the development of the employee after training; C 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 of 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.

First, both human and fixed (material) capital are involved in the process of activity economic activity companies that 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 corrections 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 (the method of qualitative assessment) is an important link in the system of methods for assessing a person, since of all the existing models, it most objectively evaluates 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 be considered only 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 investment 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, 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 term of work 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, 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 particular 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 legal regulation labor relations formed 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 others officials(within the limits of the powers and rights granted to them in the exercise of organizational and administrative, labor, administrative and economic and other functions), including the head of the personnel management system and its employees on issues within their competence Comments to Labor Code Russian Federation. - Moscow: Eksmo Publishing House, 2010 .-- 650 p. ... Responsible unit for regulatory work in the field labor legislation is the legal department.

One of the specific conditions for the work of human resources services is that their daily activities are directly related to people. Organize work on the hiring of workers, timely ensure 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 legal 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 the issues of declaring disciplinary sanctions, employee incentives, safety precautions, vacations, termination employment contract etc.

The main legislative acts regulating labor relations are: Civil Code RF, Labor Code of the RF, RF Law "On Collective Agreements and Agreements", RF Law "On Employment in the Russian Federation", RF Law "On the Procedure for Resolving Collective Labor Disputes (Conflicts)", Decree of the President of the RF "On Social Partnership and Resolution 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 organization's activities. 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 on the nearest General meeting 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, naturally, in Tatarstan itself. In total today

The main activity of the enterprise is retail sale of oil and gas products through gas station network and small-scale wholesale sales of light and dark oil products through our own oil depot. 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 content 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.

Controlling 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 to determine 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 organizational structure 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, it is used statistical form"Labor report".

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-industrial structures.

The analysis of the professional and qualification level of workers is carried out by comparing the available headcount in 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 are dismissed mainly due to on their own, 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 - weekend time 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.

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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, both of a specific individual, a group of people, and society as a whole, which are 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 departments 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 the aggregate 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 the World Bank experts 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 the labor force, knowledge, tools for intellectual and managerial work, the 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.

An 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 the 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 the identification of 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 by selling his labor to an employer, using his own physical strength, skills, knowledge, abilities, and 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 the 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 human capital accumulation is of a longer duration than the process of physical capital accumulation. 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 period 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 to be almost completely replaced. 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, at 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 investments 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, 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 increasing the company's income;

Contribution to the development of relationships with customers;

Contribution to the coordination of the activities of the 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; C 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 corrections 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 (the method of qualitative assessment) is an important link in the system of methods for assessing a person, since of all the existing models, it most objectively evaluates 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 be considered only 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 investment 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 term of work 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, 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 particular 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 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 and 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 human resources services is that their daily activities are directly related to people. Organize work on the hiring of workers, timely ensure 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 legal 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 organization's activities. 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, naturally, 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 content 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 workshops 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-industrial 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 constancy 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 are dismissed mainly 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 categories and professions and the sources of their attraction.

The reserve for increasing output due to the creation of 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 marketable products in value terms;

H - the number of employees.

Hence, the factor 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 an enterprise

In the process of analysis, the dynamics of labor intensity, the implementation of the plan for its level, the reasons for its change and the impact 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 (improving 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 management system in the overall effect;

Determination and evaluation of the performance of functional units.

When moving from one direction to another, management efficiency increases. Complex set management efficiency criteria is formed taking into account two directions of 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 different production conditions. Increasing 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 divisions 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 basic production assets, the turnover of circulating assets 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 work load 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.

The biological methods are based on the use of labor costs, which are directly related to the characteristics of the 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 labor intensity of workers employed in different works, a mandatory requirement when applying this indicator is equal intensity of the 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 when 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 for 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.

On the the present stage 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 quantity (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 viewed as one of the forms of assets that is an 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 that characterize 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 a 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 workforce, 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 conservation. 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 this methodology should be used in its original form to assess human capital. Russian enterprises not very convenient. 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 assessed value 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.

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 the accounting of goodwill of the employee's personnel potential, which makes it possible to most accurately determine 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 receiving 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 - total discounted income received by the employee during a certain period working time 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, having included investments in human capital in the estimated value of an employee 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 total employee 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, for upper limit age for men is assumed to be 55 years, and for women - 50. A qualitative assessment of human capital can be given using expert methods that allow using in the assessment not only group, but also 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 immediate supervisor and the observance of technology for more effective implementation of human potential, it is advisable to give preference to adherence to 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; a situation should not be allowed when each dependent subdivision 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 resource 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 incentive an employee can receive as a result of participation in a human resources development program. 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 potential 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 resources 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 characterizing 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 a more complete development of it. 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, to achieve each of these more detailed goals, specific measures are developed.

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 have 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 more careful cultivation of this field, a better result can be obtained.

3.3 Cost-effectiveness of proposed activities

In "there is an integral personnel management system aimed at maintaining a high professional level of workers and specialists employed in all areas of the branch, including: effective attraction human resources, improving the qualifications of employees on an ongoing basis, as well as strengthening the motivation of the entire team of the organization and ensuring a decent standard of living for each employee. The HR 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 block for technical support 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. Salary includes a tariff (constant) part, according to a unified tariff scale, and a 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 eight of its branches located in the southeast 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 development 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, wage bonuses for knowledge have been established for employees foreign languages, in honor of the Victory Day celebration, the material aid to the workers of the rear 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 effective 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 essential 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 a system social security 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 summer vacation children of employees;

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 borne in mind 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, it is possible to characterize both an individual individual and 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.

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