Puida Halia, post-graduate student of the Department of Accounting and Taxation, Ivano-Frankivsk National Technical University of Oil and Gas, Ivano-Frankivsk, Ukraine
e-mail: pyjda_galya@ukr.net
Human capital of the enterprise: nature, place and peculiarities of evaluation
Abstract. The article deals with the critical review of scientific thought on the essence of the category “human capital of the enterprise”. The synonym set for this concept is explored. In the process of analysis, the main features of the human capital of the enterprise as a social and economic phenomenon are presented, and the dialectical relationship between the phenomena of human capital of its intellectual capital and the intellectual capital of the enterprise is depicted.
The main areas of scientific research in the field of human capital assessment are outlined: cost approach, income approach, comparative approach and mixed types of estimation methods. The place of human capital in the estimation of the enterprise intellectual capital is shown.
The human capital of the enterprise is endowed with a number of unique properties and features, which undoubtedly makes this factor of production the only indispensable in public production. After all, he alone has the property of entrepreneurial talent, talent and organization of any kind of activity. That demands from the academic world a special attention to this type of capital.
As a result, the author states that human capital is the carrier of the intellectual potential of the enterprise and determines its place in the future of the enterprise. And its assessment can not be carried out strictly limited methods, but it should take into account the complexity of this type of capital, its intellectual, physical and psychological, social and economic properties.
From this point of view, the assessment of human capital becomes a prerequisite for study. Thus, from the point of view of the intellectual capital, human capital is a significant part of it and is often used in world practice to assess its value, even without the assessment of other components.
Keywords: intellectual capital; human capital; personnel; estimation of cost; knowledge; skills.
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