Abstract

The problem of the necessity to relate the human resource to one of the types of capital as the main factor of new value development is studied. The study is aimed to substantiate the efficiency of a company capitalization management through the implementation of intellectual, creative potential of its employees (human assets). The article considers the state of modern shipbuilding inUkraineand worldwide. The existing problems of industrial nature, the worn-out state of fixed assets, the problems in the financial sector and human resources policy are determined. Thus, exactly the capitalization as a complex factor of the economic state of economic facilities determines the development rates of the nation economy in whole to a significant content. Moreover, even companies with the most modern hi-tech production cannot successfully compete at the world markets without investing in the human assets. The study of human potential capitalization processes by means of human assets accumulation and cost increase under current conditions is very important. On this basis the article offers the process scheme of human potential transformation into the human assets and determines the mechanism of formation and development of human assets at the shipbuilding enterprise. All of the aforesaid clearly shows the necessity of the due attention to the main factor of capitalization increase which is the human assets and to the management of the processes of its formation and effective development. All of these reasons will allow the shipbuilding enterprises increasing their competitive ability at the world services market.

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