Methods for assessing the quality of human capital in an organization. Methods for estimating the value of the human capital of an organization

FINAL QUALIFICATION WORK

on the topic: "THE 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 evaluation of the use of human capital in the enterprise"

2.1 Brief description

2.2 Analysis of the use of human capital in the enterprise

2.3 Assessing the effectiveness of the use of labor

3.1 Overview of foreign and domestic experience according to human capital assessment

3.2 The main reserves for improving the efficiency of the use of human capital in 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, have traditionally occupied a central place in 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 its productive abilities, creating the illusion of the superiority of physical capital in ensuring economic growth. As a consequence of this, for many years the productive abilities of a person 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 complete human capital can be characterized as follows: it is an innate, formed as a result of investments and savings, a certain level of health, education, skills, abilities, motivations, energy, cultural development, both of a particular individual, a group of people, and of society as a whole, which are expediently used in one or another another area of ​​social reproduction, contribute to economic growth and affect the amount of income of their owner.

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

Usage efficiency labor resources enterprises are 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 solving the following tasks:

Consideration theoretical aspects human factor in the organization.

2. analysis and evaluation 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 human capital use Personnel policy implies calm, thoughtful work in the entire system of selection, training and promotion of personnel, improvement of control over their activities. Personnel policy is expressed in the totality 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.

Nowadays, more than ever before, it is recognized that human resource management is a critical factor for the survival and success of an organization. The results show that about 70% of managers consider the function of human resource management to be critical to the success of the organization, and more than 90% suggest that human resource management units will become defining in the life of the organization.

1. Theoretical aspects human factor In the organisation

1.1 Human capital: the 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 of the socio-economic development of modern society.

Changing the role of human capital, transforming it from a cost factor into the main productive and social factor development, led to the need to form a new development paradigm. Within the framework of the new paradigm of the 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 efficient is the factor of innovative development, which involves 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 innovative activity, which has been implemented in the form of a new or improved product, as well as an improved technological or organizational process used in practical activities. Innovation is a materialized result obtained from capital investment in new equipment or technology, in new forms of organization of production, labor, service and management, including new forms of control, accounting, planning methods, analysis techniques, etc.

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

Initially, human capital was understood only as a set of investments in a person that increases his ability to work - education and professional skills. In the future, the concept of human capital has expanded significantly. The latest calculations made by 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 that ensure the effective and rational functioning of human capital as a productive development factor.

) streaming, accumulative reserve of human abilities by phases of life;

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

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

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

An analysis of the content and conditions of capitalization of human capital makes it possible to develop a generalized definition of human capital as an economic category of the modern information and innovation 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 expediently used in the labor process, contributing to the growth of its 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 human capital restoration. 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 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 (Fig. 1.1.1). From this we can conclude that the category of human capital is a complex system object of socio-economic research. The classification of types of human capital is possible for different reasons and for different purposes, which is presented in the literature on this issue. Almost all researchers recognize the reality and the decisive role of intellectual capital. Indeed, intellectual products can be recorded on tangible media (books, reports, diskettes, database files), registered 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 of intellectual capital is the most advanced and brought to the methods of its effective use. This allows using the results of scientific analysis of intellectual capital to study other types of human capital.

Fig.1.1.1 Groups of factors that form human capital

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

Table 1.1.1

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 enlarged structure of its types by levels and ownership. This classification is presented in Figure 1.1.2.

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

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

In the capital structure of a company, a special role is played by recognized assets of individual human capital (patents, copyright certificates, know-how, etc.), branded intangible assets (trademarks / marks, 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 intersection of the humanities and economic sciences: human and capital.

Man, being a physical being, is at the same time a public (social) being, therefore one cannot be reduced to economic categories. A person is a carrier of certain natural individual abilities and talents that nature has endowed him with and developed by society. 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 effect; after the implementation of certain costs (training, training, 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 force to an employer, using his own physical strength, skills, knowledge, abilities, talent. Therefore, for the transformation of human resources into operating capital, certain conditions are necessary that would ensure the realization of human potential (resources) in the results of activities, expressed in a commodity form and bringing economic effect.

Physical capital is a category that refers to buildings, machinery, equipment used to produce goods and services. Physical capital, combined with labor, becomes 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 is knowledge, skills that a person acquires in the process of learning and work, and like any other type of capital, has the ability to accumulate.

As a rule, the process of accumulation of human capital is longer than the process of accumulation of physical capital. These are processes: training at school, university, in production, 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 takes 12-20 years. The main characteristics of human capital are the features reflected in Figure 1.1.3.

Fig.1.1.3 Types of capital and its characteristics

The accumulation of scientific and educational potential, which underlies human capital, has significant differences from the accumulation of material resources. On the initial stage functioning, human capital, due to the gradual accumulation of production experience, has a low value, which does not decrease, but accumulates (unlike physical capital). The process of increasing the value of intellectual capital is the opposite of the process of depreciation 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 depreciation of the qualifications and knowledge of enterprise personnel begins, that is, the process of depreciation of human capital begins, and the end of labor activity means complete depreciation of accumulated knowledge and experience. However, some researchers believe that this stock is not subject to complete wear and tear. "Depreciation" (from Latin - "repayment", "death") of tangible means of production is constructed in such a way as to completely write off their value before the end of the period of activity. The accelerated reproduction of physical capital requires constant production using new knowledge, which is a condition for the renewal of human capital. However, such a pattern operates in a stable economy: in the conditions of Russian reality, the accelerated reproduction of physical capital cannot serve as a factor in the renewal of human capital, because physical capital is worn out and needs almost complete replacement. The state of its physical and moral depreciation and the rate of its reproduction do not contribute to the development of new knowledge in society in general and human capital in the enterprise in particular.

In this regard, we 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 as "unused" human capital. To transfer them into existing human capital, certain efforts are needed to transform unused human capital into labor and practically important skills for the enterprise. So, the knowledge acquired at school, university should be supported by practical experience in production. Knowledge as intangible benefits needs to be converted into active capital. This is a two-way process: on the one hand, the knowledge and desire of the person himself (they arise if his income increases), on the other hand, certain conditions that will ensure the realization of the knowledge and desires of the individual to transfer them into human capital (into performance results expressed in commodity form). Knowledge without its concrete application in life is incapacitated.

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

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

Investments in education (training at school, institute, advanced training in production);

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

Improvement of living conditions, contributing to the restoration of the strength of the employee and the strengthening of his mental activity);

Appropriate nutrition.

The listed types of investments create conditions for high-quality labor activity, which contributes 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 in the productivity of capital embodied in people. This process is usually prolonged in 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 the company's knowledge capital. There is no single methodology for assessing human capital. There are different points of view of the authors.

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 estimate the present (discounted) value of the cost stream associated with the formation of human capital and the future income stream, 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 the assessment of human capital lies in the fact that qualitative indicators are assessed that characterize both the individual characteristics of a particular employee and the properties of the company's employees in the aggregate.

The qualitative characteristics of a particular employee are an integral part of the attempt to measure his value, since it is precisely the presence of such quality characteristics as the ability to think unobvious, 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 the 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 activities of departments;

Contribution to the successful execution linear functions.

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

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

) Establishment of weight shares (significance factor) for each indicator, based on how often each indicator manifests itself in the person being certified.

) Determination of a scoring scale for evaluating each indicator.

Next, the results 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 up all scores for all quality 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 advantage company is its innovation policy. Any innovation policy is developed (created) and implemented by employees, so the efficiency of the company's functioning directly depends on how competent and educated these employees are. Based on this, the need for constant and continuous training of company employees is obvious.

It is possible to consider the sum of expenses in education, retraining, a particular employee or all employees of the company as a long-term investment in the knowledge capital of this 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 traced. It is this regularity that underlies the assessment of human capital by the method of investment (expenditure on education).

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

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

E \u003d (V - Vn) * C: Z, (1)

where E is the efficiency of investments in human capital at the i-th stage; Bn - worker output before training; B - worker output after training; C - the price of a unit of production; W - 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 that allow us to evaluate human capital by analogy with physical capital.

First, both human and fixed (material) capital are involved in the process of activity economic activity companies form the final financial results.

Secondly, just as the process of depreciation 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 multiplicative effect is characteristic and natural, that is, the increase and development of each component of knowledge capital does not just lead 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 loses part of the accumulated knowledge over time, 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 directed to its development.

When determining the coefficient of knowledge obsolescence (forgetting certain knowledge or information), it is necessary to use statistical data that reflect the relationship between the assimilation of new knowledge and the process of forgetting existing ones. This value should be adjusted by a correction factor, which is an empirically obtained value of knowledge obsolescence in relation to a certain 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).

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

(2)

where P3h- the value of accumulated knowledge, a i- empirically determined coefficients that match the cost and amount 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 type received in j- th period, Ai - obsolescence of knowledge type i per unit of time (obsolescence), Z- forgetting knowledge per unit of time by an individual, b- empirical numerical coefficient, inverse to the dimension of time, t- the time required to acquire knowledge in the 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 there is a clear synergistic effect from the interaction of employees.

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

The expert method (qualitative assessment method) is an important link in the system of human assessment methods, because of all the existing models, it most objectively evaluates the qualitative components of human capital, however, the limitation to this method alone does not allow obtaining the cost measurement of human capital. This is obvious, due to the impossibility of an adequate transition from qualitative to quantitative indicators. Any formalization is inevitably subjective and can only be considered in the context of the company in question, and therefore excludes the possibility of comparison, which reduces this model solely to an attempt to reasonably manage human capital, but not to evaluate.

Considering the shortcomings cost approach to the assessment of human capital (investment method), then the problem of an objective calculation of all investments in human capital arises. In this model, one cannot equate investments in a person with his "fair value", since the costs of self-education, which play a key role in the formation of human potential, are leveled. If we consider investments only at the company level, the purpose of which is to improve the performance of a particular employee, improve his qualifications and skills, then it is necessary to evaluate the effectiveness of directed investments, which ultimately should be adequately reflected in the formation of the company's financial results. An objective difficulty 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 the accounting and tax accounting of investments in human capital and the measurement of the results obtained. According to the rules of financial accounting, the cost of staff training and advanced training should be attributed to expenses, and not to investments.

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

1.3 Regulatory support of labor activity in the organization

The legal 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 the effective operation of the organization.

The main tasks of the legal support of the personnel management system are legal regulation 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.

Legal support of the personnel management system includes:

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

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

Preparation of proposals for changing existing or canceling obsolete and actually invalidated regulations issued by the organization on labor and personnel issues.

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

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

This is achieved by setting legal regulations centralized or local. In labor legislation, the predominant 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 scope of local regulation is steadily expanding. Such acts include: orders of the head of the organization on personnel matters (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 expertise of normative acts developed in the personnel management system for compliance with the requirements of the legislation and their endorsement;

c) organization of systematic accounting and storage of legislative and regulatory acts received by the organization and issued by it;

d) informing departments 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 regarding the announcement of a disciplinary sanction, incentives for employees, 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 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 resolution of labor disputes (conflicts)", etc.

Under the "local regulations" are accepted developed and adopted by the management bodies of the organization in accordance with their competence, defined by the current legislation and the Charter of the organization, internal documents that establish norms (rules) of a general nature, designed to regulate production, management, financial, commercial, personnel and different functional activities within the organization.

Draft 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 (sole executive body) has the right to submit to the general meeting and / or the Board the issue of the development and adoption of any regulatory act, necessary, in his opinion, for the activities of the organization. The management body of the organization, which has decided 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 governing body issues an administrative document that determines the timing and procedure for the development of the act, the procedure for coordinating it with other departments of the organization. The unit that develops a normative or non-normative act prepares a draft of this act, a rationale for the need to adopt this act and the consequences of its adoption.

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

Normative and non-normative acts can be changed by introducing additional norms into them, recognizing certain norms as invalid, approving new edition existing norms. A proposal to amend may come from any body that has the right to raise the issue of the development and adoption of this local act or 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 shall enter into force within the period 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 notified to:

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 notice 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 evaluation of the use of human capital in the enterprise"

2.1 Brief description

Today" has practically formed as a vertically integrated holding company. strategic program, which she outlined and is actively implementing today, sounds simple and concise, like his motto: "From the well to the gas tank." In other words, who extracts and produces, he sells.

A whole network of sales structures successfully operates in the country, which 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 filling station brands. The gas station business is successfully developing in Moscow and the Moscow region, Vladimir, Leningrad, Chelyabinsk, Samara, Ulyanovsk regions, Chuvashia, Udmurtia and, of course, in Tatarstan itself. In total today

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

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

Dynamic development" is expressed in permanent job to attract new customers, retain and strengthen relationships 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 filling stations, as well as to improve the quality of customer service.

A "Customer Service Charter" is currently being implemented, which aims to best meet the needs of our customers by offering professional service and high quality fuel.

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

Presented in Annex 1 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 subordination, from the highest level to the lowest. With such a construction, unity of command is most observed, namely, the head of the branch concentrates in his hands the management of the entire set of operations of units, and the unity of command (transfer of duties for the execution of decisions to each of the links of the same level from only one head).

2.2 Analysis of the use of human capital in the enterprise

Human resources (personnel) of the enterprise are one of the most important in the activities of the enterprise and have a strong impact on its financial results. Therefore, in order to increase the efficiency of the company, the manager needs to constantly analyze the use of labor resources.

The main task of analyzing the use of labor resources in an enterprise is to identify all the factors that impede the growth of labor productivity, leading to loss of working time and reducing staff wages. Also among 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 divisions, both in general and by categories, professions;

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

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

2) Analysis of labor movement

) Labor productivity analysis.

The sources of information for analysis are:

- "Report on labor";

- "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 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 security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. Special attention is given to the analysis of the provision of the enterprise with personnel of the most important professions.

To analyze the security of the 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 headcount structure

According to the table, one can trace the change in the actual number of various categories of personnel in relation to the planned number and the 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 staff was 99% of the planned figures.

The working staff was engaged at 100% both in relation to the plan and to the previous year. The use of managers and specialists was 100% as planned and 103.8% as compared to 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 production staff(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. proportion of workers in total strength, compared 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 amounted to 80.3%, managers and employees 19.7% in the reporting year 2010, there was a change in the personnel structure in relation to the previous year and to the plan of workers - a decrease by 0.5 %, managers and employees - an increase of 0.5%.

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

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

To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop, enterprise, the average tariff 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- 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 amount of work.

The qualification level of employees largely depends on their age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers according to these characteristics are studied. 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 important stage in the analysis of the use of labor resources is the study of the movement of labor.

To study the movement of labor force, the data of table 2.2.3 are analyzed:

Table 2.2.3

Labor movement indicators

Turnover ratio on admission (K n) Turnover ratio on disposal (K in) Staff turnover rate (K t) Staff retention ratio (K post)

Characterizes the share of hired workers for the period

It characterizes the share of employees who left during the period

Characterizes the level of dismissal of employees for negative reasons

Kn = 10/441.5 = 0.03

Kv \u003d 10 / 441.5 \u003d 0.03

Kt \u003d 10 + 1/441.5 \u003d 0.03

Kpost \u003d 1 - 0.03 \u003d 0.07

As the calculated coefficients at the analyzed enterprise show, there is a slight staff turnover. Employees quit mainly own will, and for negative reasons there was only 1 dismissal. The staff retention coefficient is 0.07, which indicates a stable contingent of employees in the enterprise.

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 sheet are presented in Table 2.2.4.

Table 2.2.4

The main indicators of the balance of working time per worker

Particular attention is paid to the study of the dismissal of employees for violation of labor discipline, because it is often associated with unresolved social issues.

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

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

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

RWP = RCR × GVf (6)

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

The completeness of the use of labor resources can be assessed 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 (FW) depends on the number of workers (P p), the number of working days worked per working day 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.

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

Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.

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

The most general indicator of labor productivity is the average annual production of products by one worker (HW):

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

H - the number of employees.

Hence, the factor model for the indicator of average annual output will have next view:

The calculation of the influence of these factors can be carried out using 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 output.

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

Factors influencing the annual output are shown in Figure 2.2.1.

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

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

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

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

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

Improving the organization of labor: improving the use of human labor (improving the skills 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 average labor intensity).

2.3 Assessing the effectiveness of the use of labor

Efficiency in 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; efficiency 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;

Establishment of the share of the effect of the management system in the overall effect;

Determining and evaluating the performance of functional units.

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

) according to the degree of compliance of the results achieved 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 effectiveness in 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, an assessment of the effectiveness of human resource management is necessary to determine the achievability of the goals facing the business structure. In this regard, the task of business structures is to organize work in such a way that it meets the needs of employees to the maximum extent, allows them to intensify their work and increase its efficiency, ensuring the achievement of increased competitiveness at the lowest cost. Improving the efficiency of human resources management is an important condition for improving the efficiency of managing the business structure as a whole. At the same time, the effectiveness of human resource management should be fully characterized by a system of interrelated indicators, the calculation of which is based on uniform methodological principles and takes into account their comparability and proportionality in relation to various working conditions. Increasing the efficiency of human resource management as a factor in increasing the competitiveness of business structures requires them to be aware of the need to analyze economic activity. The main objectives of the analysis of the effective use of labor resources to 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 categories and professions;

Definition and study of staff turnover indicators;

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:

Security of the enterprise with labor resources;

Characteristics of the movement of labor;

Social security of members of the labor collective;

Use of the working time fund;

labor productivity;

Profitability of personnel;

Labor intensity of products;

Payroll analysis;

Analysis of the effectiveness of the use of the wage fund.

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 output 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. Production output per unit of time by one worker.

2. Labor intensity of products.

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

As a rule, the increase in production or work in business structures provided with the same or fewer employees. This necessitates the study of reserves for 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 specified expenditure of labor over the same period of time. A more intense working day is therefore embodied in more products than a less intensive working day of the same duration. However, in a 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 must 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 in the same normal state of strength, health and freshness as today, and strain labor force to the extent that it does not impair the normal duration of its existence. Ensuring the normal intensity of labor is of great economic and social importance not only in areas with low labor intensity, but also in areas with increased labor intensity. In both cases, an improvement in the economic performance of production is achieved. Increasing the intensity of labor to a normal level allows you to get more products per unit of time or do more work. At the same time, the indicator of labor productivity increases, the use of fixed production assets improves, and the turnover of working capital accelerates. All this leads to a reduction in the cost of production, an increase in the profitability of production, an improvement in the final results, and, consequently, the competitiveness of the business structure.

As you know, a person improves, develops his physical and spiritual strength, both in the process of work and outside of work. However, the primary basis for the harmonious development of man is labor. How a person spends his free time largely depends on the degree of use of working time. Daily normal workload contributes to the improvement of the physical and mental abilities of a person, strengthening his health, increasing efficiency, and causes a feeling of job satisfaction. 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 increasingly important role in increasing the efficiency of production and the quality of work. With the growth of the organizational and technical level of production and the qualification of personnel, the improvement of working conditions, and the rise in the standard of living of the working people, the possibilities for more intense and efficient work increase. Consequently, the level of normal labor intensity, being constant at each particular moment, tends to increase. Along with the normal intensity of labor there is its actual level. Differences in the levels of normal and actual labor intensity represent reserves for 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 reserves for its normalization. Research can be carried out at different levels: workplaces, sites, workshops, enterprises, the industry as a whole. The most complete picture of the magnitude of the reserves for increasing production through normalization is given by a study of the intensity of labor in the workplace; 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 the workers of the shop, the enterprise as a whole. Due to the normalization of the level of labor intensity, there are significant reserves for increasing production volumes.

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

biological methods;

social methods;

Economic methods.

Biological methods are based on the use of labor cost meters directly related to the characteristics of a working human body. The essence of the application of sociological methods is to obtain information about the degree of fatigue of the employee and his performance through a survey, questioning, interviewing. At the same time, the causes that cause production fatigue of the employee and affect his performance are identified. The information received is grouped and processed in order to quantify the degree of work fatigue and recovery.

Economic methods for measuring the intensity of labor make it possible to assess its level in terms of the result achieved. They are of considerable interest, since they make it possible to identify reserves for reading economic indicators based on the normalization of the level of labor intensity. It should also be noted their simplicity and accessibility, lower labor intensity compared to psychophysiological methods. At the same time, the application 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, as a rule, lower than in the period of stable performance. One of the forms of growth in the intensity of labor is, as K. Marx noted, an increase in the pace of work. The pace is measured in the number of products, operations or labor movements for any short, almost indivisible period of time, for example, per minute. The pace of work can also be judged by reciprocal, calculating the time required for the worker to manufacture a part or to carry out certain labor actions. When using pace indicators to measure and analyze the intensity of work, it is difficult to determine the "normal", "reference" or optimal pace. In certain cases, to characterize the intensity of labor, one can use the indicator of the amount of piecework wages or the fulfillment of production standards. For example, when comparing the level of intensity of labor of workers performing the same work, one can use indicators of the fulfillment of production standards, since a higher percentage of fulfillment of the norms in this case also indicates a high level of labor intensity. However, when comparing the intensity of labor of workers employed in different jobs, an obligatory requirement for the application of this indicator is the equal intensity of the norms. Noteworthy are 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. There are proposals for assessing the intensity of labor using a system of indicators. In our opinion, it is impossible to measure the level of labor intensity with 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;

The structure of labor;

performance level, etc.

The role of the indicator of the use of working time, which characterizes the level of labor intensity, increases in connection with technical progress. The very management of machinery, work with the help of equipment requires a certain tension from the worker, and this tension is maintained throughout the entire time the machines are in operation.

The level of labor intensity of workers at 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.

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

External factors include factors that affect workers during non-working hours. These factors have an impact on the restoration of working capacity of workers between two working days, during weekly rest and regular holidays. 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 business 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 alms. Since labor for remuneration in the form of wages is primarily an assessment of actual labor costs and labor results from the standpoint of their compliance with standards, 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, improving the efficiency of labor resource management" involves finding the best organizational forms, methods, management technologies in order to achieve certain economic results by an entrepreneurial structure in accordance with a given criterion or system of criteria, in which determining the level of labor intensity is one of the most important values.

3. Direction of use of human capital

3.1 Review of foreign and domestic experience in assessing human capital

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

On 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.

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

RS \u003d US x P (O), (11)

(T) \u003d 1 - P (O), (12)

AIT \u003d US - PC \u003d PC x P (T), (13)

where RS 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) - the probability of an employee leaving the organization or an indicator of turnover;

AIT - opportunity costs 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 approximately predicting the individual cost of an employee. This circumstance is explained by the fact that the cost of human resources is a probabilistic value (it is impossible to accurately determine the life of an employee in 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. Fischer, in whose opinion the use of capital means receiving interest as a universal form of any income (wages, profits, rents). The discounted amount of future income is the amount of capital used. Through the discount factor, 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.

AT general view discounting is carried out according to the formula: Dc = Dt / (1 + i) t (15) where Dc - today's income; Dt - future value of income; i - 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 is today's analogue of the amount Dtt that 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 somewhat limited, since it does not include investment in human capital, the assessment professional level, the level of education of personnel, the costs of scientific development, health care, additional costs, etc.

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

In this case, the property can be presented in the form of a 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 from five various kinds property: money, bonds, stocks, consumer durables and human capital. Permanent income, being the total income from all five types of property, is the average profitability of all property. In addition, human capital is considered as one of the forms of assets alternative to money.

A feature of this technique is that it allows you to take into account the total property income of an individual. However, it does not reflect many of the indicators used to analyze human capital, and does not take into account a number of additional costs for human capital. Theodor Witstein considered human beings as fixed assets and used the approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (price of production). He suggested that the amount of earnings during the life of an individual is equal to the cost of his maintenance plus the cost of education.

This approach to assessing human capital is also not optimal, since not only many indicators characterizing human capital are not taken into account, but the methodology itself is quite contradictory. So, for example, one can note the unsatisfactoriness of the basic provision, which consists in the fact that earnings during a person's life and expenses for his maintenance are equal. In real practice, this option is practically 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. Witstein to the calculation of human capital to determine 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 expositions of this method. However, accurate results of the monetary value of a person of a certain age can only be obtained if the data necessary for the calculations are available. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

Fitz-enz Y. connects human capital with economic value added, which is defined as follows: Human capital value added = [Profit - (Expenses - Salaries + Benefits)] / Full employment equivalent. Based on the Balanced Scorecard created by Kaplan and Norton (1996), he also proposed a sample system of balanced scorecards for corporate human capital, including both financial indicators (profit from human capital, expenditure on human capital, value added of human capital, market value human capital) and human metrics such as the percentage of employees with regular hours, the percentage of non-permanent workforce, the growth rate of the labor force, the overall percentage of profit from all labor costs, investment in employee development.

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

This method of assessing human capital, in our opinion, is the most optimal. However, the specificity of individual indicators should also be noted, as a result of which it is not very convenient to use this technique in its original form to assess the human capital of Russian enterprises. However, 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. So Allaverdyan V. offers a methodology for calculating the cost of human resources commercial enterprise, the essence of which is as follows.

The value of the personnel potential of the enterprise is the total estimated value of all employees of the enterprise. Estimated value of an employee is an estimated value equal to the product of the employee's paid or estimated wages and the coefficient Gkp (Goodwill of Human Resources).

S= ZP * Gkp.; (17) where S is the estimated value of the employee, rub.;

ZP - estimated or paid wages to the employee, rub.; Gkp - goodwill of the employee's personnel potential.

The goodwill of an employee's human resources potential is a coefficient that reflects the real, market, individual value of an employee as a specific person who is able to perform certain functions and solve certain tasks. This technique assumes that the value of the 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 recruitment services is calculated. The goodwill of human resources is calculated for each employee separately.

A feature of this technique is the accounting of the goodwill of the employee's personnel potential, which allows you to most accurately determine its valuation. 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 appraised value of an employee.

V.V. Tsarev, A.Yu. Evstratov offer their views 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 human resources individual worker(manager) the following generalized formula is recommended:

C \u003d (K + K1) + D + P + I, (18)

where C is the discounted value estimate of the potential of an individual employee for the periods of obtaining professional education and subsequent work at a commercial enterprise, rubles;

K - equal to capital discounted costs Money, spent by a student (for example, a student of a higher education institution) for receiving professional education for the entire period of his education, rub.;

K1 - 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 period of study, rub.;

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

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

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

A student's investment in education is treated as a capital investment. An analysis of this methodology for assessing human capital shows its thoroughness. However, a possible problem in assessing human capital is the availability of reliable initial data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predictive estimate of human capital is quite 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 no universal methodology today.

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

Thus, the estimated value of an employee can be calculated as follows:

S \u003d ZP * Gkp + I * t; (nineteen)

where S is the estimated cost of the employee, rub.; ZP - estimated or paid wages to the employee, rub.; Gchk - goodwill of the employee's human capital; I - investments; t - period.

An employee's human capital goodwill includes the following indicators: Hcq = Human Capital Income Index + Human Capital Cost Index + Occupational Prospect Ratio.

Human Capital Profit Index = Profit/employee full time equivalent.

Human capital cost index = Total staff costs/employee full-time equivalent.

The coefficient of professional prospects, taking into account data on the candidate's education, his length of service 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 by specialty;

C - 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 established, experience has 4 times less effect on labor productivity than education);

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

To determine the degree of agreement among experts on the priority of the impact of indicators on the cost of human capital, you can use the Kendall concordance coefficient:

W = 12S/ , (21)

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

n - number of experts;

m - the number of objects of expertise.

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

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

However, in the domestic practice of business valuation, 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 improving the efficiency of the use of human capital in the enterprise

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

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

The principle of empowerment. In order to effectively manage the personnel potential of the branch, it is necessary to ensure that all available 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 powers, observing the necessary approvals. At the same time, the effective implementation of this principle requires the full transfer of powers to those levels where they are actually implemented, otherwise the personnel potential cannot be effectively mastered due to excessive bureaucratization.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 compliance with technology, for more efficient implementation of human resources, it is advisable to give preference to compliance with technology.

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

The principle of unity of direction. After the final target indicator is determined in the process of human resource management, it is necessary to form an action plan to achieve this target indicator 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; we must not allow a situation where each dependent unit creates own plan development of personnel potential.

The principle of subordinating personal interests to the public. Compliance with this principle in the management of personnel potential first of all means the need to implement those aspects of the employee's personnel potential that are necessary for the enterprise for the holistic development of personnel potential, and not those that are easiest to implement. So, in the case when a highly skilled worker has the makings of leadership qualities, it may be advisable to educate him as a leader, and not a highly qualified worker, i.e. use it more hidden potential. This approach may meet the resistance of employees, but it is necessary to convince them of the rationality and significance for the enterprise of just such an approach.

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

The principle of centralization (decentralization). The implementation of this principle in the framework of the implementation of the human resources management process implies compliance with the management principles that are typical for this organization - centralization or decentralization. That is, because has a centralized management system, then the personnel management system should be built taking into account this circumstance, and vice versa.

The principle of the scalar chain. The implementation of this principle in the management of personnel potential implies that in this process all workers (and, accordingly, industries) should be involved - from lower-level workers to the head of the enterprise. The exclusion of any level of employees from participation in the process of managing personnel potential (the form of participation, of course, is different for different categories of employees) will lead to its incomplete development, namely, to the inability to cover all 100% of the capabilities of employees. It is the personnel potential of unused employees that will remain untapped.

The principle of order. This principle assumes that in the process of human resources 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 the time specified by the program.

The principle of impartiality. The implementation of this principle within the framework of personnel potential management assumes that measures aimed at realizing personnel 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 personnel potential 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 implies 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, one cannot focus only on one direction (for example, advanced training), but all parties that characterize human resources should be involved. Otherwise, the result will be far from the desired one due to imbalance - for example, in the absence of the development of the moral component, employees, those who have undergone advanced training can move to another company for a higher paying job. Under the condition of work and in the 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 talent management implies the use of a positive synergistic effect for its fuller development. The reverse judgment is also true: non-observance of the principle of collectivism with a high degree of probability can lead to the appearance of a negative synergistic effect and inhibition of the process of mastering the human potential.

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

Thus, the policy of human resource management should be based on three main principles:

Recruitment of highly qualified specialists or training of own highly qualified specialists in the framework of the required areas;

Creation of conditions conducive to professional development and retention in the organization of the most qualified, experienced employees, who also have the necessary moral characteristics and skills effective work in a team;

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

In the future, the task of managing human resources through the introduction of more advanced technological procedures in the branch is becoming relevant: personnel assessment and development of an information base for making sound management decisions and automation of 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. Human resource management has received much more attention due to the recognition of the fact that with more careful cultivation of this field, you can get a better result.

3.3 Cost effectiveness of proposed activities

B" is valid complete system personnel management, aimed at maintaining a high professional level of workers and specialists employed in all areas of the branch, including: the most effective attraction of human resources, advanced training of employees on an ongoing basis, as well as strengthening the motivation of the entire staff of the organization and ensuring a decent standard of living for each employee . The personnel management policy is aimed at maintaining the status of the best employer in the regional market for employees with the ability and motivation to bring maximum benefit to the organization. All provisions of the personnel management policy are the same for the organization, as well as for each of its employees.

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

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

In 2010, in the structure of total staff income, social payments 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 following Standards apply in the branch:

Corporate Culture Management Standard".

Personnel Appraisal Standard.

The standard for hiring and transferring personnel to another job in

Staff termination standard.

Standard of work with personnel reserve.

Employee Reward Standard.

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

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

Vocational training of workers is carried out by the Non-State Educational Institution "Personnel Training Center -" and eight of its branches located in the southeast. has a modern material and technical base and rich experience in training workers. The organization considers funds allocated for personnel training as an investment in "human capital" that 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 annual payments by the company on behalf of all eligible employees, in non-profit organization National Non-State Pension Fund. 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 employees also guarantees minimum retirement payments to all participants of the Fund covered by the Regulation. The minimum guaranteed amount of payments is taken into account in accordance with the pension plan, as a pension plan with defined benefit, under which accrued estimated pension liabilities are set off against the fair value of contributions made at each measurement date.

There are several pension programs for managers, which are reflected in several agreements concluded between the Fund and the company's management. According to these agreements, the 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 eligible employees. In accordance with the terms of the collective agreement concluded annually between the branch with 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, for an anniversary, vacation pay, the amount of which depends on the amount of wages and number of years worked at the time of their retirement. There are no pension contribution requirements 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 makes it possible to ensure the interest and responsibility of employees in high performance results. The company's obligations to the staff are enshrined in the Collective Agreement."

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

The organization has been running the Non-State Pension Provision Program for 12 years, 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 the constant control of the management." Every two years, additional funds are allocated to index the size of the non-state pension.

Voluntary medical insurance (VMI) is a significant source for maintaining and strengthening the health of workers. The VHI program for personnel" includes four areas: "Outpatient care", "Inpatient care", "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-and-spa vouchers.

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

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

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

External selection of professional workers;

Training and education of employees;

Professional growth and open promotion opportunities;

Achieving 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 branch personnel is an indispensable condition that ensures the smooth operation 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 system of remuneration. The work of each worker should be rewarded adequately. Therefore, the system of remuneration and material incentives is combined, which takes into account the professionalism and personal contribution of each employee.

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

Timely payment of wages; regular increase (indexation) of wages;

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

- "transparency" and objectivity of the system of remuneration.

In addition, the branch pays a lot of attention to the social support of its employees. After all social guarantees are an essential element of social protection. The organization's policy in terms of providing employees with social guarantees 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 annual additional holidays, compensation for special working conditions;

Payment of financial assistance when taking annual leave;

Allocation of funds for the organization of health resort treatment of employees;

Organization of summer holidays for employees' children;

Financing activities aimed at protecting the health of workers;

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 occupies a leading place among the competitive advantages of an enterprise, which means that the analysis and assessment of personnel is essential condition successful leadership in any organization. Without investment in personnel, it is impossible to ensure competitive advantages.

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

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

The success of human resource management is increasingly dependent on study and analysis environment, both internal and external, and from 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 external environment including the level of domestic and international competition, demographic and labor force changes, and general economic and organizational trends. Important aspects 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 studying them ensures that the needs of the enterprise and the requirements of the environment are taken into account when making decisions in the field of human resource management.

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

List of used literature

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Introduction

In the modern Russian economy, the understanding is increasingly coming that the success of an enterprise is determined not by buildings and equipment, but by human capital - a combination of such components as innate abilities, health, motives and interests, creative and cultural potential, knowledge accumulated and improved as a result of investments and professional experience required for professional activity that boost productivity and generate income.

In this regard, the accumulation and evaluation of human capital, as the most valuable of all types of capital, is one of the priorities of the enterprise.

Analysis of foreign approaches to assessing the human capital of enterprises

As the study showed, many attempts have been made to assess the value of human capital using these methods and various techniques.

Among the names of Western economists who considered the issues of estimating the value of human capital, one can name such well-known authors in the history of Western economic thought, in addition to William Petty and Adam Smith, as Jean-Baptiste Say, Nassau Senior, Friedrich List, Johann von Thünen, Walter Bagehot , Ernst Engel, Henry Sidgwick, Leon Walras and Irving Fisher. Basically, two methods of valuation of human capital were used: the cost of production and the procedure for capitalizing earnings. The first procedure is to estimate the real costs (usually the net expenditure of livelihoods) on the "production" of a person; the second is to estimate the present value of the individual's future income stream (net or gross income).

W. Petty was one of the first to use valuations to measure the value of an able-bodied person. In his works, he proposed a method for calculating the value of each person. In his opinion, the value of the bulk of people is equal to twenty times the annual income that they bring. The value of the entire population of England at that time, he estimated at about 520 million pounds. Art., and the cost of each inhabitant - an average of 80l. Art. V. Petty valued an adult twice as expensive as a child, and a sailor three times more expensive than a peasant. In the works of V. Petty, only the first attempts were made to assess the productive forces of man. He estimated the value of the stock of human capital by capitalization of earnings as a life annuity, with a market rate of interest; determining the amount of earnings by withdrawing personal income from the national income.

William Farr improved W. Petty's methodology for assessing human capital. His method was to calculate the present value of an individual's future net earnings (future earnings minus personal living costs), with Farr adjusting for the possibility of death according to mortality rates.

From the point of view of L. Turow, the value of human capital is simply the price of productive abilities multiplied by the number of these abilities.

T. Schultz was one of the first to calculate the value of human capital in the United States in 1961. He used the following method: the cost of one year of education at each level was multiplied by the number of person-years of education accumulated by the population at a particular point in time. The number of person-years of education was determined by adjusting for the unequal length of the academic year. Estimates of the educational fund are calculated on the basis of not the initial, but the replacement cost, i.e. the value of the cost of education is taken as a basis, referring not to the time of its receipt, but to the year of calculation.

Similar calculations were made by J. Kendrick. The value of human capital, he determined at the initial cost with the help of specially designed price indices, taking into account the depreciation of knowledge and skills.

One of the most famous attempts to use the theory of human capital at the corporate level - the concept of "Human Resource Analysis" - HRA (Human Resources Accounting), was proposed by E. Flamholz back in the early 60s of the last century, based on cost method. According to this concept, the value of human capital is determined through the level of preservation of human capital, since the problem of retaining personnel in an enterprise is directly related to the problem of maintaining and increasing its human capital. The departure of valuable people reduces the human assets of the enterprise, since the investments made in them in the form of expenses for their search, attraction, training, etc., go along with the employees. However, this indicator has significant drawbacks: turnover reflects the events that have occurred, which management can no longer influence. Therefore, it cannot be used for early diagnosis of a problem. In addition, the turnover rate does not reflect the economic effect of the loss of valuable employees, which should be expressed in monetary terms.

In our opinion, this technique does not reflect all the indicators that affect the cost of human capital. The assessment of the professional level, level of education, the cost of investments in human capital, the costs of scientific development, healthcare, etc. are not taken into account.

Of interest is the methodology developed by scientists from the University of Michigan, which is based on an income approach. They proposed a model of individual employee value based on the concepts of notional and realizable values, according to which the individual value of an employee is determined by the volume of services that the employee is expected to provide or realize while working in this organization. This determines the employee's expected notional value (PV). At the same time, individual value depends on the expected probability that the employee will remain working at this enterprise and it is here that he realizes his potential. Thus, according to this methodology, the RS includes all the potential income that an employee can bring to the enterprise if he works for the rest of his life.

The value of an employee, taking into account the likelihood that he will remain in the enterprise for some time, determines the expected realizable value (PV), which consists of two elements: the expected notional value and the probability of continuing membership in the enterprise.

Mathematically, this can be expressed by the following equations:

RS \u003d US x P (O), (1)
P(T) = 1 - P(O), (2)
AIT \u003d US - PC \u003d PC x P (T), (3)

where RS and PC are the expected notional and realizable values;
P(O) - the probability that the employee will remain working at the enterprise after a certain period of time;
P(T) - the probability of an employee leaving the organization or an indicator of turnover;
AIT - opportunity costs of turnover.

In this model, the cost of human capital is a probabilistic value. For the enterprise, this may mean that the employee with the greatest potential will not always be the most useful to the enterprise.

A probabilistic positional model was developed to measure individual notional and realizable values ​​in monetary terms. The implementation of its algorithm includes the following steps:

• 1) determination of a mutually exclusive set of positions or positions that can be occupied by an employee in the enterprise;
• 2) determination of the cost of each position for the enterprise;
• 3) determination of the expected period of work of a person at the enterprise;
• 4) determining the probability that the employee will occupy each of the positions identified in the first step at a certain point in the future;
• 5) discounting expected future cash income to determine today's value.

At the first step, the career ladder of an employee in a given enterprise is actually compiled: a sequential chain of positions or service states with the addition of such a state as leaving the enterprise.

At the second step, the future income that the employee will bring in the future while in this position is determined. This means that it is necessary to calculate the contribution of each employee and express it in monetary terms, which can be done, for example, using the price-weight method and the future income method.

In the third step, the total life of a person in the organization is estimated. There are two main ways to find it: the method of expert assessment (when a number of experts - the manager, colleagues and other persons - give their estimate of the most probable service life) and the analytical method (analysis of statistics accumulated within the organization).

At the fourth step, in the language of probabilistic assessments, the expected career path of the employee up to dismissal is described: with what probability each subsequent year, up to the year of the expected departure from the organization, the employee will occupy each of the possible positions.

According to the author, this technique allows only approximately predicting the individual cost of an employee due to the fact that the probabilistic nature of the cost of human capital is initially laid down, the data used is also taken with a certain degree of probability.

A number of such scientists as G. Becker, B. Chiswick, I. Fisher, M. Friedman, T. Witstein and others adhere to the income approach to determining the value of human capital. Let's consider the proposed methods in more detail.

So G. Becker proposes to consider each person as a combination of one unit of simple labor and a certain amount of human capital embodied in it. Consequently, the wages received by any worker can also be considered as a combination of the market price of his “flesh” and the rental income from the human capital invested in this “flesh”.

The assessment of human capital within the framework of this approach has the following form:

Va= , (4)

where Va- assessment of the human capital of an employee aged a;
AT- total salary;
With- the part of wages attributable to labor;
P- the age at which the active labor activity of a person ends;
i- interest rate.

G. Becker, together with B. Chiswick, developed a single formula for calculating the income of owners of both human capital and physical capital (property). In their opinion, in relation to the owner of human capital, "the total earnings of any person, after he has completed investing in human capital, is equal to the sum of the income on these investments and earnings from his initial human capital" . Their formula for calculating income is as follows:

E i= Xt + , (5)

where E i- income (earnings) of a certain person;
Xi - effect from initial capital this person;
j - certain investments;
i- interest rate;
rij is that person's rate of return on his investment;
Cij is the cost of these investments.

Thus, this technique allows taking into account both wages and income from investments in human capital. However, a number of indicators for the analysis of human capital remain unaccounted for. This, in our opinion, is the disadvantage of this method.

According to I. Fischer, the use of capital means receiving interest as a universal form of any income (wages, profits, rents). The discounted amount of future income is the amount of capital used.

He proposed the following approach to assessing human capital. Future income through the discount factor is reduced to the present, i.e. today's assessment:

where i- current interest rate; t- number of years.

The procedure by which the present value of any amount that may be received in the future is calculated is called discounting. In general, discounting is carried out according to the formula:

where Dc is the current value of income;
Dt- future value of income;
i- current interest rate;
t- number of years.
DC is a certain amount of money, which, being invested in t years at the rate of interest i, rises to a value Dt.

In our opinion, this methodology for assessing the value of human capital is limited, since it reflects only the income that will be received in the future. In addition, given the changing nature of the environment in which organizations find themselves, it is difficult to make an accurate forecast for the future.

M. Friedman understands human capital as a kind of fund that provides labor with a constant, continuous income, which is a weighted average of expected future earnings. M. Friedman considers property and income as interrelated phenomena. So, if the value of the property of the subject is equal to V, and the return on it is r% for a certain period, then the nominal income of an individual in this period will be:
D= rV. (8)

Conversely, if the monetary income of an individual from his property for a certain period is equal to D, and the average return of this property is equal to r%, then the value of such property is (D/ r) * 100 %. In this case, the considered period is equal to the entire life span of the individual.
The property can be represented as the capitalized value of the future income stream, which is determined by discounting. The total value of an individual's property is calculated as follows:

Vn = , (9)

where Di- the annual income expected by the individual of all types of property;
P is the lifespan of a person in years.

Permanent income can be represented by the formula:

Dn = r * Vn, (10)

M. Friedman considers r as the average return on five different types of property: money, bonds, stocks, consumer durables and human capital. Permanent income is the total income from all five types of property and represents the average profitability of all property. He also considers human capital as one of the forms of assets that are alternative to money. Therefore, he includes human capital in the money demand equation for individual wealth holders. As we can see, this technique allows taking into account only the total property income of an individual, without reflecting many of the qualitative indicators used to analyze human capital, as well as additional costs for human capital.

It is necessary, in our opinion, to pay attention to the methods proposed by scientists working in the field of insurance (T. Witstein, L. Dublin, A. Lotka).

So Theodor Witstein considered human beings as fixed assets and used approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (production price). T. Witstein's interest in the concept of human capital was formed under the influence of the needs of the life insurance industry and the need to develop reference tables used to calculate the amount of claims for compensation for loss of life. He suggested that the amount of earnings during the life of an individual is equal to the cost of his maintenance plus the cost of education. This approach generates such estimates of a person that are inevitably equal to zero at the time of his birth.
Witstein derived the following formulas:

(11)
(12)

where a is the annual expenditure on consumption, including education per adult German in a certain profession;
r = (1+i), where i is the market interest rate;
P=1/r;
Ln is the number of people aged n in the table of life;
Rn is the value of the one-taler annuity of a person aged n acquired by him at the time of his birth (for a given r);
X is the value of future income per person of a certain profession;
N is the age at which a person enters working life.

T. Witstein suggested for simplicity that a and X are constant throughout the life of an individual, that the first equation (which is based on production costs) can be used to estimate the value of a person in monetary units with N> n, while with N

This approach to assessing human capital is also not optimal due to its inconsistency.

American economists and sociologists Louis Dublin and Alfred Lotka also worked in the field of life insurance and noted the value of the approaches of W. Farr and T. Witstein to the calculation of human capital to determine the amounts for life insurance.
They came up with the following formula:

(13)

where V0 is the value of the individual at the time of birth;
- the value at the moment of one dollar received in x years; - the value at the moment of one dollar received in x years;
Px is the probability of a person surviving to age x;
Yx - annual earnings of a person from the moment x to x + 1;
Ex - the share of people employed in production aged from x to x + 1 (W. Farr assumed full employment);
Cx is the cost of life of a person aged from x to x + 1.

To determine the monetary value of a person of a certain age (for example, a), the formula can be converted to the form:

, (14)

This method of capitalizing an individual's earnings, minus the cost of consuming or maintaining them, provides a useful estimate for many purposes. For example, the economic value of a person to his family is calculated, which was the goal for Dublin and Lotka.

If the worker died, the family became poorer by the amount of his contribution to it, which is equal to the amount of the worker's income minus the cost of his maintenance. In addition, the economic value of a person for himself and for society can be determined in a similar way. In calculating a person's assessments for these purposes, the method of capitalization of gross earnings (including subsistence costs) or the capitalization of taxes paid to the state by this person can be used.

The cost of production (education) of a person aged a- Sa, according to Dublin and Lotka, is equal to:

(15)

This formula can be simplified to the form:

(16)

Therefore, the cost of producing a person before the age a equal to the difference between its value at age a and value at the time of birth, multiplied by . This is an improved version of the E. Engel method. . This is an improved version of the E. Engel method.

In our opinion, the analysis of the income capitalization method done by L. Dublin and A. Lotka is clear, concise and one of the most perfect presentations of this method, but rather problematic due to the lack of data necessary for calculations.

Of particular interest, in our opinion, are the studies of Fitz-enz J. He links human capital with economic value added (economic value added EVA is defined as net income from activities after taxes minus the cost of capital), considering the standard indicator of sales per employee not only simplified but outdated.

Human Economic Value Added = Economic Value Added/Full Employment Equivalent, those.

HEVA = . (17)

The full-time equivalent replaces the total time invested in labor. This is the main measure of human productivity, as it shows how much time was spent on the production of a particular amount of profit.

The main costs of human capital, according to Fitz-enz J., are salaries and benefits for employees, compensation for temporary workers, losses from the absence of employees and from staff turnover. Then the human capital cost factor (HCCF) will be equal to:
NSSF= Salary + Benefits + Temps + Absence + Turnover.

Then the value added of human capital will be determined as follows:

Human capital value added = [Profit - (Expenses - Salaries + Benefits)] / Full-time equivalent, i.e.

He, on the basis of the Balanced Scorecard created by Kaplan and Norton (1996), proposed a model of a balanced scorecard for corporate human capital.

To determine the value of human capital, Fitz-enz J. offers a matrix applied to four main activities in the field of human resources: acquisition, maintenance, development and preservation (table 1).

Table 1 - Examples of human capital activity matrix

Note. PPP - employee assistance program.

Considering the indices of financial management of human capital, Fitz-enz J. notes that the main obstacle in their development is the lack of long-term, quantitative, business databases. Based on the research, Fitz-enz J. concludes that usually the budget of the human resources department is about 1% of the costs of the enterprise and allocates financial human capital indices.

Human Capital Profit Index (humanCapitalRevenueIndex, HCRl): earnings divided by the employee's full-time equivalent, including all sales and service revenues. The employee's full-time equivalent includes all persons on the payroll plus contract, temporary, and other workers not on the payroll (non-permanent workforce).

Human Capital Cost Index (humanCapitalcostIndex, HCCI): total labor costs divided by the employee's full-time equivalent. Human capital expenditures include employee salaries and benefits noted on the payroll, the cost of a non-permanent workforce, and losses from turnover and absenteeism.

Human capital income index (humanCapitalProfitIndex, HCPI): profit minus services purchased divided by the employee's full-time equivalent. It is one of two metrics developed by the Saratoga Institute in the mid-1990s that show the return on investment in human capital. The other divides the above numerator into salaries and benefits. This shows the income from paying salaries and benefits to employees and is called the rate of return on investment in human capital.

The disadvantage of this methodology for assessing the value of human capital, in our opinion, is that it is not adapted to the specifics of Russian enterprises, however, individual elements of this methodology can be used in the development of appropriate methods for assessing the value of human capital of domestic enterprises.

As the practice of measuring human capital shows, so far none of the approaches has become universal. The most suitable choice of quantitative estimates depends on the specific conditions of the enterprise and the tasks solved using these calculations. Nevertheless, in our opinion, certain elements of foreign methods for assessing the value of human capital can be used in the development of appropriate methods for Russian enterprises, such as, for example, the Balanced Scorecard of corporate human capital created by Kaplan and Norton, human capital financial management indices, developed by Fitz-Entz J. (Human Capital Income Index, Human Capital Cost Index, Human Capital Income Index).

Study of domestic methods for assessing the human capital of enterprises

In domestic economic science, approaches to assessing human capital are also far from unambiguous. They can be roughly divided into three areas:

1) Investment appraisal (works by S.A. Dyatlov, I.V. Ilyinsky and others);
2) Depreciation valuation (works by M. M. Kritsky, L. G. Simkiya and others);
3) Estimation by income (works by VT, Smirnov, E.M. Samorodov and others).

Thus, the analysis of ideas for the development and evaluation of the human capital of enterprises allows us to draw the following conclusion: human capital is considered mainly within the framework of the concept of intangible assets of an enterprise. Acting structurally as a part of the intellectual capital of the enterprise, the human capital of employees at the same time is recognized as the fundamental basis of the intangible assets of the enterprise, the generating force of innovative development.

Each enterprise, due to the specifics of its activities and the individuality of organizational, personnel building, can independently determine a system of indicators for calculating human capital. However, a significant drawback of these approaches is the difficulty in collecting the necessary statistical information on the industry, and in some cases, when the activity of the enterprise is specific, the absence of such data. This problem is also characteristic of the methodology proposed by Ivlieva N.N. Its essence is as follows. The value of the value of human capital will be equal to:

Vch \u003d Kch * (Vchzatr + Vchdoh), (19)

where Vh is the cost of the enterprise's human capital;
Kch is the coefficient of human capital utilization (compared to the industry average);
Vchzatr, Vchdoh - the cost of the costs of forming the human capital of the enterprise and income from its use, respectively; the value calculated as a weighted average of two approaches, or selected by an expert from the specified interval, is substituted into the formula.

If Kf = 1, the results of using the human capital of the enterprise are similar to those achieved by competitors. Conclusions about the value of human capital are made on the basis of the values ​​calculated by the cost and income approaches.

If Kch > 1, the level of use of the human capital of the enterprise is higher than that of competitors, therefore, its value will increase. With a decrease in Cf to a level below the industry average, human capital will reduce the value of the entire enterprise.

Thus, the comparison of costs and results, i.e. income from the use of the human capital of the enterprise, as well as a comparison of the obtained indicators with the industry average, results in a value corresponding to the standards adopted in valuation activities.

According to the author, Kurgansky S.A. made a significant contribution to the development of indicators that allow for a comprehensive assessment of the value of human capital. According to the proposed classification, he distinguishes three main ways of grouping human capital indicators:

• on its assets, which include: intellectual capital; production training fund; health fund; migration fund; fund of economically significant information; motivation fund economic activity; entrepreneurship fund;
• by the level of aggregation (in accordance with the functions of micro- and macroproduction of human capital, it should be assessed both for an individual and for their groups and society as a whole);
• division of indicators into natural and cost indicators (cost indicators, in turn, can be classified according to the stage of the investment process into: indicators of the volume of investments in human capital (cost); indicators of the volume of accumulated human capital; indicators of the effectiveness of the functioning of human capital).

In our opinion, the methodology for calculating the cost of the human resources potential of a commercial enterprise, proposed by V. Allaverdyan, deserves attention due to its originality. we are talking about the value of the human resources potential of an enterprise, and not about the value of human capital, however, individual elements of this methodology, according to the author, can also be used to determine the value of human capital.

The essence of the technique is as follows:

1. Define assumptions and terminology. The following terms are introduced: the value of the personnel potential of an enterprise; the estimated value of the employee; the goodwill of the employee's talent pool.

The value of the personnel potential of the enterprise is the total estimated value of all employees of the enterprise . Estimated value of an employee is an estimated value equal to the product of the employee's paid or estimated salary and the coefficient Gkp (Goodwill of Human Resources).

S= ZP * Gkp.; (20)

where S is the Estimated value of the employee, rub.;
ZP - Estimated or paid wages to the employee, rub.;
Gkp - Coefficient. Goodwill staffing capacity of the employee. Estimated value.

The goodwill of an employee's human resource potential is a coefficient that reflects the real, market, individual value of an employee, not as staff unit but as a specific person who can perform certain functions, solve certain tasks.

It is assumed that:

• the payer himself has the right to consider the qualifications of the available personnel according to the classification acceptable to him.
• All human resources of the enterprise are replaced by others. The replacement period is 1 month.
• The level of staff wages and the amount of remuneration of recruitment agencies is taken based on the level of wages and the cost of services that have developed in the labor market at the present time.
• The factors that affect the goodwill of an individual employee can fluctuate quite a bit.

2. Form "Coefficients G kp".

3. Using staffing, determine which positions will be recruited on the basis of third-party recommendations, which through recruitment agencies which through advertising in a specialized newspaper.

4. Indicate the "current level of remuneration" and "Estimated".

5. Calculate the cost of recruiting services.

6. The set coefficients are summed up, and we obtain the Goodwill Human Resources coefficient for each employee separately.

7. Calculate by multiplying the estimated salary and the goodwill of the staffing potential. The costs are summed up and the result is obtained.

It should be noted that a feature of this technique is the accounting of the goodwill of the employee's human resources potential, which makes it possible to most accurately determine its valuation. However, in our opinion, the proposed parameters for calculating goodwill are not presented in full. It would be logical to use goodwill to assess the value of the human capital of an enterprise, but by proposing an appropriate methodology for determining its value, which would make it possible to get away from the recommended value of goodwill.

Noteworthy for its elaboration is the methodology for assessing the individual value of an employee of a commercial enterprise, proposed by V.V. Tsarev, A.Yu. Evstratov.

This is a method of practical obtaining cost estimates for an individual specialist, and on their basis for a commercial enterprise as a whole.

The algorithm of the technique is presented in Table 2

Table 2 - Methodology for determining the individual cost of an employee

Defined indicator	Formulas for calculation
Comprehensive assessment of the cost of the human resources potential of an individual employee	C \u003d (K + K1) + D + P + I, (2.37) where C is the discounted value estimate of the potential of an individual employee for the periods of obtaining professional education and subsequent work at a commercial enterprise, rubles; K - discounted costs of funds equated to capital, spent by a student on obtaining vocational education for the entire period of his education, rub.; K1 - equal to capital discounted costs of funds spent by the student on the acquisition of educational and methodological literature, payment, if necessary, for hostel services, stationery, etc. during the period of study, rubles; D is the total discounted income received by an employee during a certain period of time at a commercial enterprise, rubles; P - the share of discounted gross profit created by a specialist in a certain year at the enterprise; I - investments invested in professional development of a specialist, for example, in the system of postgraduate education.
Discounted capital investments as a whole for the commercial enterprise and relative to the specialists working on it who graduated from higher or other educational institutions	K = , (2.38) where Ki is the discounted valuation of the student's i-ro capital costs for the entire period of his professional education, rub. Ki = , (2.39) Where i is a student of educational educational institution(for example, university), which is assigned the number i (i = 1, …,); t is the period of time associated with the student receiving vocational education and the subsequent work of a specialist in a commercial enterprise; t = 1, ... n - the period of time for a student to receive professional education (for example, in higher educational institution); t = n + 1,…, m is the period of time a specialist works at a commercial enterprise after graduation from educational institution; rt - average industry norm(rate) of discount in period t; Kit - capital (usually unevenly distributed over time) spent i-th student to receive professional education during the period t = 1, …. n; Kit* - the cost of funds, equated to capital, for the purchase of educational and methodological literature, stationery. discounted capital expenditures of funds for the i-th student for the entire period of study at an educational institution (for example, at a university), rubles; — Discounted capital expenditures of funds for the i-th student for the entire period of study at an educational institution (for example, at a university) for the purchase of educational literature, stationery, etc., rub.
Numerical assessment of the total amount of discounted income received by a specialist for the entire period of work at the enterprise (D)	D = , (2.40) Where t = n + 1,…,m is the period of work of a specialist in accordance with the qualification obtained after completing studies at an educational institution (work experience in the specialty), in years; 3it - salary of i-ro specialist in year t(t = n + 1, …,m); Dit - additional income of the i-th specialist in the t-th year (for example, wages paid based on the results of work for the year, dividends on shares of this enterprise, bonuses, etc.) (t = n + 1,..,m); is the share of discounted gross profit generated i-th specialist in the t-th year (t = n + 1,…, m); Иit - investments invested in the professional development of the i-ro employee (for example, in the system of postgraduate education) in the t-th year; (t = n + 1, t); the sign “+” before means the fact of investing funds at the expense of the commercial enterprise, and the sign “ ” reflects the fact of financing at the expense of the own funds of a working specialist, rub.
The contribution of each individual specialist to the generated annual gross profit of a commercial enterprise or any division	ПtЖ = ПtВ * УtЖ, (2.41) PtF- the volume of discounted gross profit created through the use of human labor in the t-th year, rub. PtAT- the volume of discounted gross profit for the enterprise as a whole, created in the t-th year, rub. Attwell- the share of payment for living labor in the cost of finished products of a commercial enterprise in the t-th year (coefficient). Pthedgehog = , (2.42) Where Pthedgehog- the volume of discounted gross profit per unit of living labor costs in the t-th year, rub.; 3 t- the annual volume of discounted wages for a commercial enterprise as a whole in the t-th year, rub. 3 it = 3 itm * 12 , (2.43) where 3it- the annual salary of i-ro specialist in the t-th year, rub.; 3 itm- average monthly salary of an i-ro specialist in the t-th year, rub. Pjt= Pthedgehog* Wit, (2.44) Where Pjt is the share of discounted gross profit created by the i-th specialist in the t-th year (t = n + 1,…, m). In this case we will have: Ptl = , (2.45) Where l is a subdivision (department, department) as part of a commercial enterprise, Ptl is the cumulative share of the discounted gross profit created by the specialists working in the i-th division of the commercial enterprise in the t-th year (t = n + 1, m), rub. The annual volume of gross profit created by all divisions of a commercial enterprise (P) through the use of living labor can be determined by the formula: P = (2.46)

An analysis of this methodology for assessing human capital shows, on the one hand, its thoroughness, on the other hand, a low availability of reliable initial data, which makes the assessment of human capital difficult.

Proposals for improving indicators for assessing human capital

As a result of the analysis of existing methods for assessing human capital, the following conclusion can be drawn.

An analysis of existing methods for assessing human capital led to the following conclusion: despite the large number of both foreign and domestic approaches to assessing human capital, there is no integrated system indicators for assessing human capital that meets the requirement of compliance with the strategy and goals of the enterprise. Therefore, the problem of obtaining a reliable assessment of human capital in the value of enterprises remains unresolved, one of the reasons for which is the insufficient availability of genuine initial data.

Due to the fact that the formation of the human capital of an enterprise is carried out on the basis of the personal qualities and characteristics of employees, the following can be taken as the main indicators used to study human capital: the qualification composition of employees, the average level of education, the age composition of personnel, the average work experience in the specialty , personnel costs. We propose the following system of indicators for assessing human capital, which can be used as input data for assessing the human capital of enterprises (Figure 1).

Figure 1. Indicators for assessing the human capital of enterprises

Thus, despite the existing theoretical development of the problems of human capital, the issues of its measurement have not been fully developed, estimates of the value are extremely rare, fragmented and very contradictory.

The need to assess human capital is an indisputable fact. However, despite the existence of various approaches to the assessment of human capital (cost, income, comparative), however, a clear methodology for its comprehensive assessment has not been developed to date. This is explained by the fact that practically no research has been carried out in this area in our country, therefore, most often we have to turn to foreign experience, which does not allow us to fully take into account Russian specifics. At the same time, the main attention is usually focused on financial indicators of human capital and indicators based on human data are not considered. In addition, the existing methods are not entirely adequate, taking into account the crisis and innovative development of the economy. In this regard, there is a need to search for new approaches to assessing the human capital of enterprises.

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

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

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

In the work of J. Minser, the contribution of education and labor activity to human capital is assessed. On the basis of the US statistics of the 1980s, Mincer obtained the dependence of the effectiveness of human capital on the number of years of general education, professional training, and the age of the worker.

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

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

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

by the most in a simple way, using in-kind (temporary) estimates, is the measurement of human capital (education) in person-years of education. The more a person studied, the higher his level of education, the more human capital he has. This takes into account the unequal duration of the academic year during the analyzed period, the unevenness of the year of study at different levels of education (for example, secondary education at school and higher education at the university).

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

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

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

The most developed methods for assessing human capital include:

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

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

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

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

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

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

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

This assessment is widely used in business, as it is the most simple. But at the same time it is the most rigid and often erroneous.

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

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

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

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

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

The second dimension is educational opportunity as measured by average years of schooling and expected years of schooling.

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

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

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

Thus, despite the existing theoretical development of the problems of human capital, the issue of its measurement has not been fully developed, and the estimates of the value of this main wealth encounter certain difficulties.

Investments in human capital.

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

Investment in human capital refers to any measure taken to increase productivity. Thus, investments in human capital include the costs of maintaining health, obtaining general and special education, the costs associated with finding a job, vocational training at work, migration, giving birth and raising children, and searching for economically significant information about prices and earnings.

Economists distinguish three types of investment in human capital:

• - expenditures on education, including general and special, formal and non-formal, on-the-job training. Education shapes a labor force that becomes more skilled and more and more productive;
• - health care costs, consisting of the costs of disease prevention, medical care, dietary nutrition, improvement of living conditions;
• - Mobility costs, due to which workers migrate from places with relatively low productivity.

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

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

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

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

Investments in education are usually divided into formal and informal according to their content.

Formal investments are secondary, specialized and higher education, as well as other education, vocational training at work, various courses, master's, postgraduate, doctoral studies, etc.

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

Next to education, investment in health is the most important. This leads to a reduction in diseases and mortality, prolongation of the working life of a person, and, consequently, the time of functioning of human capital. The state of a person's health is his natural capital, one part of which is hereditary, and the other part is acquired as a result of the costs of the person himself and society. During a person's life, human capital is depreciated. Health-related investments can slow down this process.

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

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

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

At present, the role of the state in this area is quite large. The state resorts to both coercive and incentive measures in this area. Compulsory include compulsory for all formal education in the amount of high school, mandatory medical preventive measures (vaccinations), etc. However, the main measures are incentives. The government has two powerful ways to change the amount of private investment in people made automatically through the market: it can influence the income of those who make private investments in people through a system of taxes and subsidies, and it can regulate the price of acquiring human capital. by adjusting the prices of the resources used. The role of the state is especially great in the most important areas of human capital formation - in the field of education and healthcare.

The role of individual companies (firms) is significant in creating human capital assets. They are often the most efficient producers of this capital because they know the conditions under which training can be given to current needs, and they also have information about the most promising areas for investing in education and training. However, firms make investments as long as these investments generate a net income.

By investing in their employees, firms seek to increase their labor productivity, increase labor productivity, reduce lost working hours and thereby strengthen their competitiveness. The funds are invested in the organization of professional training and retraining courses, are used to pay for the expenses of employees for treatment and preventive measures, for the construction of sports and health centers, children's preschool institutions etc. In terms of costs, in-house training in developed countries comparable to other training sectors.

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

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

Ignashkina Inna Valerievna, undergraduate, Omsk State Agrarian University. P.A. Stolypin, Omsk [email protected]

Kovalenko Elena Valentinovna, Candidate of Economic Sciences, Associate Professor, Head. Department of Economics, accounting and financial controlFGBOU VPO "Omsk State Agrarian University. P.A. Stolypin, Omsk

Assessment of the human capital of an employee of an enterprise

Annotation. This article is devoted to the study and analysis of methods and approaches for assessing the human capital of an employee of an enterprise. The calculation of the assessment of the value of human capital was carried out using the example of a really operating enterprise. Key words: human capital, assessment of human capital, methodology for assessing human capital.

At present, since human capital is the most valuable resource of a post-industrial society, it is of great interest, both from theoretical economists and business entities. The importance of human abilities, the ways of their formation and development has increased extremely rapidly. Many specialists began to pay increased attention to the accumulation of human capital in practice, considering it the most valuable among all types of capital. Human capital is a certain stock of knowledge, skills, abilities, competencies and abilities of people that allow you to create wealth, both personally and socially. Moreover, the human knowledge used to improve the performance of an enterprise is also needed to identify market conditions and opportunities. Proceeding from this, enterprises should be commercially interested so that the value of corporate "human capital" is as high as possible. Business executives usually face the need to assess the value of human capital when selling or reorganizing it, when changing ownership, in order to analyze the current situation and make the necessary management decisions in order to increase production efficiency.

One of the key problems of economic theory has been and remains the assessment of human abilities, the cost effectiveness of developing these abilities and increasing labor productivity. To carry out calculations of this nature, scientists and practitioners have proposed a wide variety of methods and tools that take into account the qualitative and quantitative characteristics of a person's skills and abilities, expressing the value of human capital in value (monetary) and natural meters. It is likely that the basis of the knowledge capital of any enterprise is human capital. However, today there are many different methods for assessing it, but most of them are foreign, which are not in demand in domestic practice. Of course, Russian scientists have been studying this issue, but, unfortunately, the methods they have proposed do not allow us to fully evaluate human capital. To a lesser extent, this may be due to the lack of a clear definition of the very concept of "human capital", characteristic indicators of its assessment, or insufficiently accurate data. The main task of analyzing the use of human capital in an enterprise is to identify all factors that impede the growth of labor productivity, leading to loss of working time and reducing staff wages. In addition, 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 divisions;

study of staff turnover indicators;

determination of reserves of labor resources, their more complete and efficient use. Human capital is a source of potential income and future satisfaction of people's needs. Existing modern economic conditions oblige to measure human capital in monetary form. An assessment of human capital is necessary to characterize the economic efficiency of an organization, in the course of which the employee's competencies are also evaluated. The value of the human capital of an individual employee of an enterprise is its value in monetary terms for a particular enterprise, taking into account the level of his education, age and work experience in his position.

The process of determining the value of the human capital of an enterprise is complex and highly individual, due to the fact that each employee is a unique person, and when assessing, it is necessary to take into account the characteristics inherent in this particular employee. To measure the value of human assets, the modern theory of human capital can use the following methods, fig. one.

Rice. 1 Methods for assessing the human capital of production

To assess the human capital of an enterprise employee today, the most common method is used, which is to determine the human capital of an individual and evaluate it in the structure Calculation of future costs of owners and users Intangible behavioral values ​​+ monetary economic value capital in man-years of training

Monetary model

Human Capital Values

Cost Models

Natural (temporary) valuation

Methods for assessing human capital

intellectual capital of the enterprise. This method is aimed at assessing the cost of the flow of costs associated with the formation of human capital and future income, which in turn will ensure the receipt of human capital of a certain candidate. potential in general. This approach is carried out using weight coefficients, the calculation of which is carried out in three stages. At the very beginning, key indicators are identified that determine the contribution of each employee to the intellectual capital of the enterprise under study. Then, for each indicator, coefficients of significance are set, i.e. how often each is seen in the assessee. And in the end, each of the indicators is evaluated. After all the calculations, the analysis of the results obtained is carried out and the average score of each employee is determined. Another calculation method proposed by G. Tuguskina attracted our attention, according to which the assessment of the value of human capital is carried out according to formula 1:

S \u003d ZP * Gchk + I

where S is the cost of the employee's human capital, rubles; RFP wages to the employee (actual or planned), rubles; GChK goodwill of the employee's human capital; And investments in personnel for one year;

Having studied and analyzed many of the methods for assessing human capital, we have identified this one for ourselves. In our opinion, it is the most practical and accurate in application. In this regard, we conducted an assessment of the human capital at Karaganda Research Institute of Plant Growing and Breeding LLP (abbreviated as KNIIRS LLP), located on the territory of the Republic of Kazakhstan for the period 2012-2014. The enterprise under study is engaged in the creation of highly productive varieties of grain, leguminous and fodder crops adapted for the steppe and dry steppe zones; organization of primary and elite seed production of zoned varieties in the Karaganda region of the Republic of Kazakhstan; production and sale of seeds of high reproduction. Thus, the staff includes both ordinary workers with technical and secondary education, and scientists, candidates of sciences. All data used to calculate the cost of human capital are shown in Table 1.

Table 1Indicators for calculating the human capital of an enterprise

ПараметрыГоды201220132014Численность персонала, чел185198241Уровень образования:ВысшееСредне специальноеСреднее3374784897535311771Средний стаж работы по специальности, лет13,515,516Средний возрастперсонала, лет363538Годовой фонд заработной платы, тыс. тенге158924161182143156Прибыль организации, тыс. тенге346403415709491115Общие расходы на персонал, тыс. тенге336184397060458789Инвестиции в персонал, тыс. тенге86110154Эквивалент полного рабочего времени сотрудника, hours342990372240445368

Using the formulas proposed in this method, we carried out all necessary calculations by determining the value of human capital. For the convenience of calculations, the MS Excel program was used. Thus, the value of the human capital of the KNIIRS LLP enterprise in 2013 amounted to 1,151,742 thousand tenge, and in 2014 it is equal to 1,174,891 thousand tenge. thousand tenge. This indicates the effective management and management of human resources in this organization. Taking into account all of the above, we can conclude that the proper management of a team of employees in any enterprise is the main task of a modern leader, which can be realized with the effective use of the human potential of employees. Today, the role of human capital is understood in a new way, because it is the main factor in increasing the competitiveness of the company. In this regard, investment in human capital is an integral element of the successful development of the enterprise.

Links to sources 1. Noskova K. A. The cost of “human capital”. // Economics and management of innovative technologies. -October, 2012 [Electronic resource]. URL: http://ekonomika.snauka.ru/2012/10/13422. Arabyan K. K. Assessment of human capital // Collection of reports on the results of the All-Russian Scientific and Practical Conference, Moscow, March 10–19, 2010 / Under the general editorship of prof. . Melnikova O. N. -M.: Creative Economy Publishing House, 2010–124 pp.: ill.-c.62–64. - http://www.creativeconomy.ru/articles/21552/3. Tuguskina G. Estimation of the value of the human capital of an enterprise. // Personnel officer. Personnel management.2009, N 11

Tuguskina G.N.
Penza branch of the State Educational Institution of Higher Professional Education "Nizhny Novgorod Commercial Institute", Associate Professor of the Department of Commerce and Management, Ph.D.

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

A fairly large number of works, both foreign and domestic scientists, are devoted to the issue of assessing the human capital of enterprises, the analysis of which shows the diversity of existing approaches. Considering foreign methods, first of all, it should be noted the model of the individual cost of an employee, based on the concepts of conditional and realizable values, proposed by scientists from the University of Michigan. According to their model, the individual value of an employee is determined by the volume of services that the employee is expected to provide or implement while working in this organization.

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

RS \u003d US x P (O),
P(T) = 1 - P(O),
AIT \u003d US - PC \u003d PC x P (T),
where US and PC are expected
notional and realizable values;
P(O) - the probability that the employee will remain working in the organization after a certain period of time;
P(T) - the probability of an employee leaving the organization or an indicator of turnover;
AIT - opportunity costs 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 approximately predicting the individual cost of an employee. This circumstance is explained by the fact that the cost of human resources is a probabilistic value (it is impossible to accurately determine the life of an employee in 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. Fischer, in whose opinion the use of capital means receiving interest as a universal form of any income (wages, profits, rents). The discounted amount of future income is the amount of capital used.

Through the discount factor, future income is reduced to the present, i.e. today's estimate: 1 / (1 + i) t
where i - current interest rate; t is the number of years.

In general, discounting is carried out according to the formula:
Dc = Dt / (1 + i) t
where Dc is the current amount of income;
Dt - future value of income;
i - 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 is today's analogue of the amount Dtt that 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 somewhat limited, since it does not include investments in human capital, assessment of the professional level, level of education of personnel, costs for research and development, healthcare, additional costs, etc. .

According to G. Becker, the value of human capital can be determined as follows:

where Va is the assessment of the human capital of an employee aged a;

B - total salary;
C - part of wages attributable to labor;
n is the age at which a person's active labor activity ends;
i - interest rate.

Together with B. Chiswick, he developed a single formula for calculating the income of the owners of both human and physical capital. In their opinion, in relation to the owner of human capital, "the total earnings of any person, after he has completed investing in human capital, is equal to the sum of the returns on these investments and the earnings from his initial human capital." The formula proposed by them for calculating income is as follows: where Ei is the income (earnings) of a certain person;

Xi - the effect of the initial capital of this person;
j - certain investments;
i - interest rate;
rij is that person's rate of return on his investment;
Cij is the cost of these investments.

The advantage of this technique is that both wages and income from investments in human capital are taken into account. However, this is far from a complete range of indicators for the analysis of human capital.

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

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

The total value of an individual's property is calculated as follows:
where Di is the annual income expected by the individual of all types of property;
n is the lifespan of a person in years.

Permanent income can be represented by the formula: Dn = r * Vn.
M. Friedman considers r as the average return on five different types of property: money, bonds, stocks, consumer durables and human capital. Permanent income, being the total income from all five types of property, is the average profitability of all property. In addition, human capital is considered as one of the forms of assets alternative to money.

A feature of this technique is that it allows you to take into account the total property income of an individual. However, it does not reflect many of the indicators used to analyze human capital, and does not take into account a number of additional costs for human capital. Theodor Witstein considered human beings as fixed assets and used the approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (price of production). He suggested that the amount of earnings during the life of an individual is equal to the cost of his maintenance plus the cost of education.

Witstein derived the following formulas:

where a is the annual expenditure on consumption, including education per adult German in a certain profession;
r = (1+i), where i is the market interest rate;
P=1/r;

Ln is the number of people aged n in the life table;
Rn - the value of the one-taler rent of a person aged n, acquired by him at the time of his birth (for a given r);
X - the value of future income per person of a certain profession;
N is the age at which a person enters working life.
T. Witstein assumed for simplicity that a and X are constant throughout the life of an individual.

This approach to assessing human capital is also not optimal, since not only many indicators characterizing human capital are not taken into account, but the methodology itself is quite contradictory. So, for example, one can note the unsatisfactoriness of the basic provision, which consists in the fact that earnings during a person's life and expenses for his maintenance are equal. In real practice, such an option is practically 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. Witstein to the calculation of human capital to determine the amounts in life insurance.

They came up with the following formula:
where V0 is the value of an individual at the time of birth;
- the value at the moment of one dollar received in x years;
Px is the probability of a person surviving to age x;
Yx - annual earnings of a person from the moment x to x + 1;
Ex - the share of those employed in production aged from x to x + 1 (W. Farr assumed full employment);
Cx - the value of the cost of life of a person aged from x to x + 1.

To determine the monetary value of a person of a certain age (for example, a), the formula can be converted to the form:

The cost of production (education) of a person aged a - Ca, according to Dublin and Lotka, is: This formula can be simplified to the form:

Consequently, the cost of producing a person up to age a is equal to the difference between his value at age a and the value at the time of birth, multiplied by This is an improved version of E. Engel's method.

In our opinion, the analysis of the method of capitalization of earnings, done by L. Dublin and A. Lotka, is one of the most perfect expositions of this method. However, accurate results of the monetary value of a person of a certain age can only be obtained if the data necessary for the calculations are available. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

Fitz-enz Y. connects human capital with economic value added, which is defined as follows: Value added of human capital = [Profit - (Expenses - Salaries + Benefits)] / Full employment equivalent. They are also based on the Balanced Scorecard created by Kaplan and Norton (1996) proposed a sample corporate human capital balanced scorecard that includes both financial measures (profit from human capital, expenditure on human capital, value added of human capital, market value of human capital) and human measures such as percentage employees with fixed hours, percentage of non-permanent workforce, labor force growth rate, total percentage of profit from all labor costs, investment in employee development.

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

This method of assessing human capital, in our opinion, is the most optimal. However, the specificity of individual indicators should also be noted, as a result of which it is not very convenient to use this technique in its original form to assess the human capital of Russian enterprises. However, 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. So Allaverdyan V. offers a methodology for calculating the cost of the human resources potential of a commercial enterprise, the essence of which is as follows.

The value of the personnel potential of the enterprise is the total estimated value of all employees of the enterprise. Estimated value of an employee is an estimated value equal to the product of the employee's paid or estimated wages and the coefficient Gkp (Goodwill of Human Resources).

S= ZP * Gkp.;


Gkp - goodwill of the employee's personnel potential.

The goodwill of an employee's human resources potential is a coefficient that reflects the real, market, individual value of an employee as a specific person who is able to perform certain functions and solve certain tasks. This technique assumes that the value of the 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 recruitment services is calculated. The goodwill of human resources is calculated for each employee separately.

A feature of this technique is the accounting of the goodwill of the employee's personnel potential, which allows you to most accurately determine its valuation. 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 appraised value of an employee.

V.V. Tsarev, A.Yu. Evstratov offer their views 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 the formula presented in a generalized form: C = (K + K1) + D + P + I, where C is the discounted cost estimate of the potential of an individual employee for the periods of obtaining professional education and subsequent work at a commercial enterprise, rub.;

K - discounted costs of funds equated to capital, spent by a student (for example, a university student) for obtaining professional education for the entire period of his education, rub.;

K1 - discounted costs of funds equated to capital, 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 period of study, rubles;

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

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

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

A student's investment in education is treated as a capital investment. An analysis of this methodology for assessing human capital shows its thoroughness. However, a possible problem in assessing human capital is the availability of reliable initial data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predictive estimate of human capital is quite 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 no universal methodology today.

We propose to base the methodology for calculating the value of the human capital of a commercial enterprise on the basis of the methodology proposed by V. Alaverdyan, including investments in human capital in the appraised value of an employee and changing the procedure for calculating the goodwill of human capital.

Thus, the estimated value of an employee can be calculated as follows:

S \u003d ZP * Gkp + I * t;
where S is the estimated value of the employee, rub. ;
ZP - estimated or paid wages to the employee, rub.;
Gchk - goodwill of the employee's human capital;
I - investments;
t - period.

An employee's human capital goodwill includes the following indicators: Hcq = Human Capital Income Index + Human Capital Cost Index + Occupational Prospect Ratio.

Human Capital Profit Index = Profit/employee full time equivalent.

Human capital cost index = Total staff costs/employee full-time equivalent.

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

where Oy.arr. - assessment of the level of education, which is:
0.15 for persons with incomplete secondary education;
0.60 - for persons with secondary education;
0.75 - for persons with secondary technical and incomplete higher education;
1.00 - for persons with higher education in their specialty;

C - 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 established, experience has 4 times less effect on labor productivity than education);

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 employees.

To determine the degree of agreement among experts on the priority of the impact of indicators on the cost of human capital, you can use the Kendall concordance coefficient:

W = 12S/,

where S is the sum of squared deviations of the ranks of each object of examination from the arithmetic mean of the ranks;
n - number of experts;
m - the number of objects of expertise.

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

In our opinion, this methodology for assessing human capital is quite simple, however, it allows taking into account a wide range of indicators that affect the value of human capital, which in turn contributes to a more accurate determination of its value.