Оценка величины человеческого капитала предприятия: проблемы и решения

Measuring the value of human capital (HC) of an enterprise is traditionally, on the one hand, the key task of managing the human resources potential of a business, and on the other hand, it is a difficult task that has not found its correct solution. In this regard, the purpose of this study was to develop an algorithm that allows evaluating methods for measuring the HC of an enterprise in terms of the accuracy of the results they receive. To achieve this goal, a methodological approach was used in the work, based on a comparative analysis of existing practices for measuring HC, grouping these procedures according to key features, followed by ranking the formed groups based on parameters that determine the adequacy of the estimates obtained. The paper initially presents a detailed analysis of methods for measuring the HC of an enterprise. Further, taking into account the review, a typification of existing methods for measuring HC was carried out, where the nature of the initial data used for calculations was used as a grouping criterion. The following types of them were singled out: invested funds; current indicators (indicators); return on investment. In order to identify methods that provide the best confidence in the results obtained, the existing tools were distributed based on the reliability of the raw data. As a result, an approach was formed that made it possible to rank the methods for assessing the value of the company's HC, from the standpoint of the reliability of displaying the area under study, which distinguishes this method from existing procedures. At the end of the work, ways are proposed to increase the HC of an enterprise, taking into account the preferences of active workers, in particular, their attention to ensuring the well-being of employees by the employer.