СУТНІСТЬ І МЕТОДИКА ОЦІНКИ ЛЮДСЬКОГО КАПІТАЛУ
Journal Title: Аграрна економіка - Year 2015, Vol 8, Issue 3
Abstract
The article consolidates scientific approaches to interpretation of essence, content and peculiarities of human capital assets as an economic category. The authors propose their own definition of human capital assets as an integrity of individual and acquired mental, physical, psychological, social abilities and qualities of a person. Expenses for obtaining of the characteristics are expected to rise economic benefits of the very person, enterprise and state in the future. It is proved that Ukraine features poor level of human capital assets development. The work describes and systemizes general economic methods of valuation of human capital value, i.e. method of expenses, income and market one. Method of expenses is based on total expenses for education, professional training of specialists and other expenses. Method of income is revealed by qualitative indicators of human capital assets, i.e. coefficient of professional prospects of employees. It also makes ground for calculation of goodwill of human capital assets, securing approximating of accounting estimates to market value as well as helps completing of financial forecast as to sustainable development of an enterprise. Market method of valuation is based on market search and training of a specialist, possessing similar analogical characteristics: level of training, professional experience, health, etc. It is argued that valuation of human capital assets happens at different economic levels: micro-, mezzo-, macroand mega levels. It is proposed to present human capital assets in records on extra-balance account 04 «Extraordinary assets and liabilities» of subaccount 043 «Human capital assets»
Authors and Affiliations
H. Syrotyuk, Lyudmуla Petryshyn
Keywords
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