The article considers theoretical aspects of the "human resources" concept and its development. In particular, approaches to the semantics of the "human resources" concept were given; the constituent elements of the enterprise’s human resources potential were characterized. There are: personnel, professional, physiological, qualification-intellectual, organizational, structural, cultural, moral, moral and psychological components. The components of ensuring the development of organization’s human resources were characterized. Among them are: financial, organizational, informational, motivational, scientific and methodological support. Attention was paid to practical aspects of the enterprise’s human resources development in modern conditions. In particular, the functions of human resources management (planning, organization, motivation, control) were characterized. The directions of improvement of human resources management were proposed, among them are: providing equal opportunities for promotion according to transparent criteria, creating conditions for the protection of personnel health and safety, providing opportunities for the growth of qualification level, development of staff competencies, creating a comfortable social and psychological microclimate in the team, matching the level of remuneration with the level of individual contribution to collective success, creating an atmosphere of trust in the team and individual units, forming a team spirit, etc. The need to include in the priorities of the company's policy and strategy – ensuring the development of personnel potential – is indicated. Systematic, permanent, but moderate personnel development should be included in the value set of the enterprise. Emphasis was placed on the need to unite the team not only by common goals, but also by common ideas of development. Special attention was paid to such a method of human resources development as mentoring, in particular, such types as mentoring-supervision, formal and informal mentoring, situational and "cross" mentoring. The advantages of this method were given in terms of a systematic approach to management (for a new employee, for a mentor, for the organization as a whole).