Abstract

The objective of the paper is the systematisation of features of the display and study of human capital assets, depending on the level, where it functions and is transformed from one form to another, as well as the definition and evaluation of the basic cost parameters that reproduce the characteristics of this capital at different levels. Methodology. The study is built on the provisions and principles of the system approach and justified quantitative calculations of indicators of individual human capital carried out on the basis of statistics development of the Ukrainian economy during the period from 2002 to 2016. Results of the studies have shown that while the cost of individual human capital, having a generally positive trend of changes, increased almost fifteen times from 2002 to 2016, the efficiency of its use had a stable dynamics, changing annually by 18% at most. At the same time, the cost of using human capital did not exceed the bank lending rate. Practical implications. The final provisions and results of the study can be used to formulate a methodology for assessing human capital in the management of costs and personnel of enterprises, organizations, and institutions. Value/originality. The data obtained provide a better understanding of the processes of development and realization of the human potential of social and economic entities of any scale and national economy, as well as enterprises of Ukraine in particular.

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