Особенности стоимостной оценки человеческого капитала организации

Abstract

The subject of the study is the features of the evaluation of the human capital of an organization as a system of restrictions used in the selection of methods of quantitative measurement and examination of human capital. The purpose of the work is to form an algorithm for constructing a methodology for the valuation of human capital. The article forms the basic criterion for making a strategic investment decision concerning the use of the profit of the organization to ensure the income of the owners. A list of the main properties of the human capital valuation process has been formed, which covers not only the subject and object of the assessment, but also the purpose, result and methodology of the assessment. It is shown that they allow determining the final features of the process of assessing the value of human capital. Based on the selected properties of the evaluation process, the main features of the evaluation of the value of human capital in the organization are established, which, in particular, include cost estimation; time limitation; consideration of the synergetic effect and emergence of efforts in the team; verifiability; chain dependence. It is determined that the carriers of human capital are not only employees individually, but also the collective as a whole. Based on the features of human capital assessment, an algorithm for choosing quantitative and qualitative methods for assessing the value of an organization's human capital has been developed. It is shown that in the evaluation process, various efforts are required to verify the satisfaction of the results, as well as their comparison with various benchmarks, for example, market or historical ones. It is concluded that human capital is a reflection not only of the individual abilities of employees, but also the result of their self-realization, interest and involvement in the process of economic activity.