Accounting and analytical aspects of the value of human capital of the enterprise

Abstract

Object. Modern business - is highly complex, constantly changing system that requires a deep rethinking and measurement. The success and stability in business development comes only to those enterprises, which realized, develop and implement innovative projects. At the same time rely on individual intellectual development worker to the enterprise is not necessary, a reference to this situation is the implementation of innovative projects requiring «intelligent enterprise». Intelligent Enterprise - is a technologically advanced information and an enterprise carried on by a competent, highly skilled and highly educated personnel. Subject. The relevance of the article due to the fact that human capital is an important resource activities of any business entity. Goal. Author's research is aimed at studying accounting and analytical aspects of an enterprise value of human capital at the present time. Development of a qualitatively new approach to the problem focused on «intelligent enterprise». The main feature of «intelligent enterprise» - the company's market capitalization in excess of the book value of its resources. Methodology. The study challenges the registration-analytical aspects of human capital value of the enterprise used the methods of morphological analysis, typologies, techniques logistic data link, the system analysis. Results. There is a problem of underestimating the intellectual potential of the enterprise. Practice has proved that the complexity of assessing the market value of any company in the transaction of purchase and sale is caused by the fact that the market value of most companies is different from the book value. This is due to the fact that most businesses are not able to reliably estimate their intellectual assets, ie the value of human capital. Scope of the study results. All sectors of activity. Conclusions. Proper and adequate assessment of the value of the company is necessary as external stakeholders (the formation of its value), as well as with internal stakeholders (effective management). This problem is solved provided reliable accounting and reflection of human capital (intellectual potential).