Ignashkina Inna Valerievna, master's student, Omsk State Agrarian University. P.A. Stolypina", Omsk [email protected]

Kovalenko Elena Valentinovna, Candidate of Economic Sciences, Associate Professor, Head. Department of Economics, Accounting and Financial Control of the Federal State Budgetary Educational Institution of Higher Professional Education "Omsk State Agrarian University named after. P.A. Stolypina", Omsk

Assessment of human capital of an enterprise employee

Abstract. This article is devoted to the study and analysis of methods and approaches for assessing the human capital of an enterprise employee. The calculation of the value of human capital is carried out using the example of a real operating enterprise. Key words: human capital, human capital assessment, methodology for assessing human capital.

Currently, since human capital is the most valuable resource of a post-industrial society, it is of increased interest both from economists, theorists and business entities. The importance of human abilities and the ways of their formation and development has grown extremely quickly. Many experts began to pay increased attention to the accumulation of human capital in practice, considering it the most valuable among all types of capital. Human capital is a certain stock of knowledge, skills, abilities, competencies and abilities of people that make it possible to create wealth, both personally and socially. Moreover, human knowledge used to improve the performance of an enterprise is also necessary to determine market conditions and opportunities. Based on this, enterprises should be commercially interested in ensuring that the amount of corporate “human capital” is as high as possible. Enterprise managers are usually faced with the need to assess the value of human capital when selling or reorganizing it, when changing ownership, in order to analyze the current situation and make the necessary management decisions in order to increase production efficiency.

One of the key problems of economic theory has been and remains the assessment of human abilities, the cost-effectiveness of developing these abilities and increasing labor productivity. To carry out calculations of this nature, scientists and practitioners have proposed a wide variety of methods and tools that take into account the qualitative and quantitative characteristics of a person’s skills and abilities, expressing the amount of human capital in cost (monetary) and natural measures. It is likely that the basis of any enterprise's knowledge capital is human capital. However, today there are many different methods for assessing it, but most of them are foreign, which are not in demand in domestic practice. Of course, Russian scientists have been researching this issue, but, unfortunately, the methods they propose do not allow us to fully assess human capital At least, this may be due to the lack of a clear definition of the very concept of “human capital”, characteristic indicators for its assessment, or insufficiently accurate data. The main task of analyzing the use of human capital in an enterprise is to identify all the factors that impede the growth of labor productivity, leading to lost working time and reducing staff wages. In addition, the tasks of analyzing the use of human capital include:

study and assessment of the labor resources of the enterprise and its structural divisions;

study of staff turnover rates;

determination of labor resource reserves and their more complete and effective use. Human capital is a source of potential income and future satisfaction of people's needs. Existing modern economic conditions oblige us to measure human capital in monetary form. An assessment of human capital is necessary to characterize the economic efficiency of an organization, during which the employee’s competencies are also assessed. The cost of human capital of an individual employee of an enterprise is its value in monetary terms for a specific enterprise, taking into account the level of his education, age and work experience in the position he occupies.

The process of determining the value of an enterprise’s human capital is complex and highly individual, due to the fact that each employee is a unique individual and when assessing it is necessary to take into account the characteristics inherent in this particular employee. To measure the value of human assets, the modern theory of human capital can use the following methods, Fig. 1.

Rice. 1 Methods for assessing human capital in production

To assess the human capital of an enterprise employee today, the most common method is used, which consists in determining the human capital of an individual and assessing it in the structure Calculation of future expenses of owners and users Intangible behavioral values ​​+ monetary economic value Initial cost, replacement cost, opportunity costs of human assets Measuring human capital in person-years of study

Monetary model

Human Capital Values

Cost models

Natural (time) assessment

Methods for assessing human capital

intellectual capital of the enterprise. This methodology is aimed at assessing the value of the flow of costs associated with the formation of human capital and future income, which in turn will ensure the receipt of human capital of a certain candidate. The next method for assessing human capital is the expert approach, where both the qualitative characteristics of an individual employee and the totality of the properties of the personnel are assessed. potential in general. This approach is carried out using weighting coefficients, the calculation of which is carried out in three stages. At the very beginning, key indicators are identified that determine the contribution of each employee to the intellectual capital of the enterprise under study. Then, for each indicator, significance coefficients are established, i.e. how often each person is seen by the person being certified. And finally, an assessment of each of the indicators is carried out. After all the calculations have been carried out, the results obtained are analyzed and the average score of each employee is determined. Another calculation method proposed by G. Tuguskina attracted our attention, according to which the assessment of the value of human capital is carried out according to formula 1:

S = Salary * Gchk + I

where S is the cost of the employee’s human capital, rub.; Salary amount of the employee’s salary (actual or planned), rub.; GCHK goodwill of the employee’s human capital; And investments in personnel for one year;

Having studied and analyzed many of the methods for assessing human capital, we have singled out this one for ourselves. In our opinion, it is the most practical and accurate to use. In this regard, we assessed human capital at the Karaganda Research Institute of Plant Growing and Breeding LLP (abbreviated as KNIIRS LLP), located in the Republic of Kazakhstan for the period 2012-2014. The enterprise under study is engaged in the creation of highly productive varieties of grain, leguminous and forage crops adapted for the steppe and dry-steppe zones; organization of primary and elite seed production of zoned varieties in the Karaganda region of the Republic of Kazakhstan; production and sale of high reproduction seeds. Thus, the staff includes both ordinary workers with technical and secondary education, as well as scientists, candidates of science. All data that was used to calculate the value of human capital is shown in Table 1.

Table 1Indicators for calculating human capital of an enterprise

ParametersYears201220132014Number of personnel, people185198241Level of education: HigherSecondary specializedSecondary3374784897535311771Average work experience in specialty, years13,515,516Average age of staff, years363538Annual wage fund, thousand tenge158 924161182143156Profit of the organization, thousand tenge346403415709491115Total personnel costs, thousand tenge336184397060458789Investments in personnel, thousand tenge86110154Equivalent of full working time of the employee, hours342990372240445368

Using the formulas proposed in this methodology, we carried out all the necessary calculations to determine the value of human capital. For the convenience of calculations, the MS Excel program was used. Thus, the cost of human capital of the KNIIRS LLP enterprise in 2013 amounted to 1,151,742 thousand tenge, and in 2014 it was equal to 1,174,891 thousand tenge. Comparing these indicators, one can judge the growth of the human capital of the enterprise under study by 23,149 thousand tenge. This indicates effective leadership and management of human resources in this organization. Taking into account all of the above, we can conclude that proper management of a team of employees at any enterprise is the main task of a modern leader, which can be realized with the effective use of the human potential of employees. Today, the role of human capital is understood in a new way, because it is the main factor in increasing the competitiveness of the company. In this regard, investments in human capital are an integral element of the successful development of an enterprise.

Links to sources 1. Noskova K. A. Cost of “human capital”. // Economics and management innovative technologies. -October, 2012 [Electronic resource]. URL: http://ekonomika.snauka.ru/2012/10/13422. Arabyan K. K. Assessment of human capital // Collection of reports on the results of the All-Russian Scientific and Practical Conference, Moscow, March 10–19, 2010 / Under the general editorship of Prof. . Melnikova O. N. -M.: Publishing house "Creative Economy", 2010–124 pp.: ill.-p.62–64. -http://www.creativeconomy.ru/articles/21552/3.Tuguskina G.Assessing the value of human capital of an enterprise. // Personnel officer. Personnel management.2009, N 11

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GRADUATE QUALIFYING WORK

on the topic: "ASSESSMENT OF HUMAN CAPITAL OF AN ENTERPRISE"

Content

• Introduction
• 2.1 Brief description
• 2.3 Assessing the efficiency of labor use
• 3. Direction of use of human capital
• 3.1 Review of foreign and domestic experience in assessing human capital
• 3.2 The main reserves for increasing the efficiency of using human capital in an enterprise
• 3.3 Cost-effectiveness of the proposed activities
• Conclusion
• List of used literature

Introduction

Man, his creative qualities, powers and abilities, with the help of which he transforms himself and the world around him, have traditionally occupied a central place in economic and social sciences. At the same time, the accelerated development of the material and technical base of production associated with the industrial revolution overshadowed the problems of human development and his productive abilities, creating the illusion of the superiority of physical capital in ensuring economic growth. As a consequence of this, for many years human productive abilities were considered and assessed as one of the quantitative factors of production. The task was only to successfully combine labor, fixed and working capital.

Human capital can be most fully characterized as follows: it is an innate, formed as a result of investments and savings, a certain level of health, education, skills, abilities, motivations, energy, cultural development, both of a specific individual, group of people, and society as a whole, which is appropriate are used in one or another sphere of social reproduction, contribute to economic growth and influence the income of their owner.

Human capital, being part of total capital, is a combination of its constituent elements, i.e. has its own internal structure.

The efficiency of using an enterprise's labor resources is measured by such indicators as productivity and labor intensity.

The need to study and evaluate personnel at enterprises, institutions, and organizations is associated with resolving issues about their placement, promotion, training and encouragement.

human capital efficiency use

The purpose of the thesis is to study human capital using an example. The goal involves solving the following tasks:

1. consideration of the theoretical aspects of human factors in an organization.

2. analysis and assessment of the use of human capital in the enterprise

3. analysis of indicators of the use of labor resources of the enterprise.

4. development of measures to increase the efficiency of use of human capital Personnel policy involves calm, thoughtful work in the entire system of selection, training and promotion of personnel, improving control over their activities. Personnel policy is expressed in a set of the most important guidelines, principles, provisions expressed in the decisions and regulatory documents of the LLC in the field of personnel management. All of the above indicates this problem as relevant today.

Nowadays, more than ever before, it is recognized that human resource management is critical to the survival and success of an organization. The results show that about 70% of managers consider the human resource management function to be critical to the success of the organization, and more than 90% expect that human resource management functions will become decisive in the life of the organization.

1. Theoretical aspects of human factors in an organization

1.1 Human capital: concept and features of its use

The development of the leading countries of the world has led to the formation of a new economy - the economy of knowledge, innovation, global information systems, the latest technologies and venture business. The basis of the new economy is human capital , being the main driving force of the socio-economic development of modern society.

Changing the role of human capital, transforming it from a cost factor into the main productive and social factor of development, led to the need to form a new development paradigm. Within the framework of the new paradigm for the development of countries and the world community, human capital has taken a leading place in national wealth (up to 80% in developed countries).

One of the factors that can make the process of human capital development more effective is the factor of innovative development, which involves the interconnected formation of scientific, technical, production, financial and social activities in a new environment.

Today there is a fairly clear definition of innovation, which means the final result innovation activity, which has been implemented in the form of a new or improved product, as well as an improved technological or organizational process used in practical activities. Innovation is a materialized result obtained from investing capital in new equipment or technology, in new forms of organizing production, labor, service and management, including new forms of control, accounting, planning methods, analysis techniques, etc.

Human capital is a set of knowledge, skills and abilities used to meet the diverse needs of an individual and society as a whole. The term was first used by Theodore Schultz, and his follower Gary Becker developed this idea, justifying the effectiveness of investments in human capital and formulating an economic approach to human behavior.

Initially, human capital was understood only as a set of investments in a person that increases his ability to work - education and professional skills. Subsequently, the concept of human capital expanded significantly. The latest calculations made by World Bank experts include consumer spending - family spending on food, clothing, housing, education, health care, culture, as well as government spending for these purposes.

Human capital in a broad sense is an intensive productive factor of economic development, development of society and family, including the educated part of the labor force, knowledge, tools of intellectual and managerial work, living environment and work activity, ensuring the effective and rational functioning of human capital as a productive factor of development

1) flow, cumulative stock of human abilities by phases of life activity;

2) the feasibility of using the stock of abilities, which leads to an increase in labor productivity;

3) an increase in labor productivity naturally leads to an increase in employee earnings;

4) an increase in income motivates an employee to make additional investments in his human capital and accumulate it cumulatively.

Analysis of the content and conditions of capitalization of human capital allows us to develop a generalized definition of human capital as an economic category of a modern information and innovation society. “Human capital is a certain stock of health, knowledge, skills, abilities, motivations formed as a result of investments and accumulated by a person, which are expediently used in the labor process, contributing to the growth of his productivity and earnings.”

One of the controversial issues remains the formation of human capital, the definition of which is an important aspect in considering the entire system of restoring human capital. The formation of human capital needs to be studied as a process of searching, renewing and improving high-quality productive characteristics of a person with which he acts in social production. The factors on which the formation of human capital depends can be combined into the following groups: socio-demographic, institutional, integration, socio-mental, environmental, economic, production, demographic, socio-economic (Fig. 1.1.1). From this we can conclude that the category of human capital is a complex systemic object of socio-economic research. Classification of types of human capital is possible for different reasons and for different purposes, which is presented in the literature on this issue. Almost all researchers recognize the reality and decisive role of intellectual capital. Indeed, intellectual products can be recorded on tangible media (books, reports, floppy disks, database files), registered as intellectual property and included in business transactions in the form of investments in capital, sale of licenses, purchase and sale, accounting as an intangible asset. Research on intellectual capital is the most advanced and has brought to its methods effective use. This allows the results of scientific analysis of intellectual capital to be used to study other types of human capital.

Fig.1.1.1 Groups of factors that form human capital Korchagin Yu.A. Human capital and development processes at the macro and micro levels. - Voronezh: TsIRE, 2010. - P.: 58.

The structure of types of human capital can be presented as follows (Table 1.1.1.).

Table 1.1.1

Structure of types of human capital Labor economics (social and labor relations). Textbook / Ed. ON THE. Volgina, Yu.G. Odegova. - M.: Publishing house "Exam", 2009. - 496 p.

Based on a combination of different approaches to the classification of human capital, it is possible to propose a more enlarged structure of its types by level and ownership. This classification is presented in Fig. 1.1.2.

This classification of types of human capital allows us to consider and evaluate human capital at the level of an individual (micro level - individual human capital), a separate enterprise or group of enterprises (meso level - human capital of a company) and the state as a whole (macro level - national human capital). In the structure of individual human capital, one can distinguish health capital, cultural and moral capital, labor, intellectual and organizational and entrepreneurial capital.

Fig.1.1.2 Classification of types of human capital by levels and ownership Lyskov A.F. Human capital: concept and relationship with other categories // "Management in Russia and abroad". - No. 6. - 2009, pp. 3-11.

In the capital structure of a company, a special role is played by recognized assets of individual human capital (patents, copyright certificates, know-how, etc.), branded intangible assets (trademarks/trade secrets, etc.), organizational capital, structural capital, brand - capital and social capital. National human capital includes social and political capital, national intellectual priorities, national competitive advantages and the natural potential of the nation.

To fully understand the essence of human capital, one should first turn to identifying the essence of the main components of this concept, which are at the intersection of the humanities and economic sciences: man and capital.

Man, being a physical being, is at the same time a social being, therefore man cannot be reduced to economic categories. Man is the bearer of certain natural individual abilities and talents that nature has endowed him with and developed by society. A person spends certain physical, material and financial resources to develop qualities and abilities. Natural abilities and acquired social qualities are akin to natural resources and physical capital in their economic role.

Like natural resources, man in his original state produces no economic benefit; After certain costs have been incurred (training, training, advanced training), human resources are formed that can generate income, like physical capital.

However, the categories “human resources” and “human capital” are not identical to each other. Human resources can become capital if they generate income and create wealth. This means that a person will take a certain place in social production through self-organized activity or selling his labor power to an employer, using his own physical strength, skills, knowledge, abilities, and talent. Consequently, in order to transform human resources into operating capital, certain conditions are necessary that would ensure the realization of human potential (resources) into results of activity, expressed in commodity form and bringing an economic effect.

Physical capital is a category that includes buildings, machinery, and equipment used to produce goods and services. Physical capital, when combined with labor, becomes a factor of production, which is used to create goods and services, including new capital. It turns out that the most important feature of capital is that it itself is a product of production.

Human capital as a product of production represents the knowledge, skills and abilities that a person acquires in the process of education and work, and like any other type of capital, has the ability to accumulate.

As a rule, the process of accumulation of human capital is longer than the process of accumulation of physical capital. These are processes: training at school, university, at work, advanced training, self-education, that is, continuous processes. If the accumulation of physical capital lasts, as a rule, 1-5 years, then the process of accumulation into human capital lasts 12-20 years. The main characteristics of human capital are the features reflected in Figure 1.1.3.

Fig. 1.1.3 Types of capital and its characteristics Klochkov V.V. Human capital and its development. In the book: Economic theory. Transforming economy. / Ed. Nikolaeva I.P. - M.: Unity, 2008. - P.: 310.

The accumulation of scientific and educational potential, which underlies human capital, has significant differences from the accumulation of material resources. At the initial stage of operation, human capital, due to the gradual accumulation of production experience, has a low value, which does not decrease, but accumulates (unlike physical capital). The process of increasing the value of intellectual capital is the opposite of the process of depreciating physical capital.

As noted above, the accumulation of human capital is a continuous process. According to analysts, after twenty years of work experience, the moral and physical wear and tear of the qualifications and knowledge of enterprise personnel begins, that is, the process of depreciation of human capital begins, and the end of work means the complete depreciation of accumulated knowledge and experience. However, some researchers believe that this stock is not completely worn out. “Depreciation” (from Latin - “redemption”, “death”) of material and material means of production is structured in such a way as to completely write off their value before the end of the activity period. Accelerated reproduction of physical capital requires constant production using new knowledge, which is a condition for the renewal of human capital. However, this pattern operates in a stable economy: in the conditions of Russian reality, the accelerated reproduction of physical capital cannot serve as a factor in the renewal of human capital, because physical capital is worn out and needs almost complete replacement. The state of its physical and moral wear and tear and the rate of its reproduction do not contribute to the development of new knowledge in society in general and human capital in the enterprise in particular.

In this regard, let us distinguish between the concepts of “knowledge” and “human capital”. Knowledge is defined as a person’s comprehension of reality, that is, knowledge can be represented in the form of “untapped” human capital. To transfer them into operating human capital, certain efforts are required to transform unused human capital into labor and personnel skills that are practically important for the enterprise. Thus, the knowledge acquired at school and university should be supported by practical experience in production. Knowledge as intangible goods needs to be converted into operating capital. This is a two-way process: on the one hand, the knowledge and desire of the person himself are necessary (they arise if his income increases), on the other hand, certain conditions that will ensure the realization of the knowledge and desires of the individual to translate them into human capital (into the results of activities expressed in commodity form). Knowledge without its specific application in life is ineffective.

The mechanism for the formation of human capital is investing in a person, that is, expedient investments in an individual in the form of money or other forms, which, as indicated above, contribute, on the one hand, to generating income for a person, and on the other, leading to an increase in labor productivity. Costs that contribute to improving labor productivity can be considered as investments; current costs are carried out with the expectation that they will be compensated many times over by higher profits in the future V.V. Adamchuk, O.V. Romashov, M.E. Sorokina. Economics and sociology of labor: Textbook for universities. - M.: UNITY, 2008. - 281 p. .

Therefore, of all types of investments, investments in human capital are the most important, and they are distinguished as follows:

Investments in education (training at school, college, advanced training in production);

Health care expenses that ensure the physical and mental health of the individual (disease prevention, medical care);

Improving living conditions, helping to restore the employee’s strength and enhance his mental activity);

Appropriate nutrition.

The listed types of investments create conditions for high-quality work that promotes the use of human capital.

A feature of investing in human capital is that increasing the knowledge and experience of individuals does not immediately contribute to the growth of productivity of capital embodied in people. This process, as a rule, is prolonged over time.

1.2 Methods for assessing human capital at an enterprise

It is quite obvious that human capital is the foundation of a company’s knowledge capital. There is no uniform methodology for assessing human capital. Various points of view of the authors Tuguskin G.N. are known. Methodology for assessing human capital of enterprises // "Personnel Management". - No. 5. - 2009, pp. 15-18.

1. One of the most common methods is the calculation of the human capital of an individual and its assessment in the structure of the company’s intellectual capital. The method is based on an attempt to estimate the present (discounted) value of the stream of costs associated with the formation of human capital and the future stream of income, which will ensure the receipt of the human capital of a particular individual.

Qualitative assessment of human capital (expert approach) - the essence of this approach to assessing human capital is that qualitative indicators characterizing both the individual characteristics of a particular employee and the properties of the company’s employees in the aggregate are subject to assessment.

The qualitative characteristics of a particular employee are an integral part of the attempt to measure his value, since it is the presence of such qualitative characteristics as the ability to think in a non-obvious way, to use skills and experience in combination with intuition, etc. In particular, those mentioned quality characteristics are an integral part of the company's knowledge capital. The personnel contribution to the overall results is determined in the following areas:

- contribution to the development of new scientific directions;

- contribution to increasing company income;

- contribution to the development of relationships with customers;

- contribution to the coordination of the activities of departments;

- contribution to the successful execution of line functions.

Within the framework of the expert approach, both the qualitative characteristics of a particular employee and the totality of properties of human (personnel) potential are assessed. To make this technique more objective, weighting coefficients are used. The calculation procedure includes three stages:

1) Determination of key indicators that identify the employee’s contribution to the company’s knowledge capital.

2) Establishing weighting shares (significance coefficient) for each indicator, based on how often each indicator appears in the person being certified.

3) Determination of a point scale for assessing each indicator.

Next, the results obtained are analyzed and the average score for each employee is determined. These values ​​are compared with reference values ​​obtained by the empirical method (by summing all scores for all qualitative indicators). The expert approach includes various modifications and is a necessary component of assessing human capital.

2. Assessment of human capital based on targeted investments - a method for assessing human capital, in which one of the main competitive advantages of a company is its innovation policy. Any innovation policy is developed (created) and implemented by employees, so the efficiency of the company directly depends on how literate and educated these employees are. Based on this, the need for constant and continuous training of company employees is obvious.

You can consider the amount of costs for education, retraining, a specific employee or all employees of a company as a long-term investment in the knowledge capital of a given company.

However, investments in human capital are justified when there is a trend towards increasing the company's performance and the contribution of a particular employee to this trend can be traced. It is this pattern that forms the basis for assessing human capital using the investment method (education costs).

The process of investing in human capital can be divided into eight stages: costs of obtaining education, costs of searching and hiring personnel, costs of personnel during the training period, costs of personnel during the period of accumulation of growth potential, costs of personnel during the period of achieving professionalism, costs of personnel in period of training, advanced training, personnel costs during the period of decline and “obsolescence” of professionalism.

There is a certain relationship between these indicators, which can be expressed by the following formula (1):

E = (B - Bn) * C: W, (1)

whereE is the efficiency of investment in human capital at the i-th stage; Bn - employee output before training; B is the employee’s output after training; P - unit price; Z - investments in human capital.

3. Assessment of human capital by analogy with physical capital - a method of assessing human capital, based on the proposition that there are certain similarities between physical and human capital that make it possible to assess human capital by analogy with physical capital.

Firstly, both human and fixed (material) capital participate in the process of the company’s economic activity and form the final financial results.

Secondly, just as fixed capital is subject to wear and tear, human capital depreciates over time, as part of the knowledge is forgotten or becomes obsolete. Undoubtedly, there are very significant differences between these concepts. Human capital is part of knowledge capital, which is characterized by a natural multiplier effect, that is, the increase and development of each component of knowledge capital does not simply lead to a simple summation of these components, but causes a synergistic effect. In addition, being a strategic resource of the company, human capital predetermines the development, improvement and management of material or fixed capital.

However, these similarities make it possible to attempt to assess human capital based on a model for assessing fixed (physical) capital, which requires:

1) Determine the “initial cost” of a specific employee. To do this, you can use various methods of testing and certification of employees.

2) Determine the coefficient of “obsolescence” (forgetting) of knowledge, since human capital loses part of its accumulated knowledge over time, while fixed capital is subject to physical and moral wear and tear.

After determining the initial cost, it is necessary to determine the rate of obsolescence and forgetting of human knowledge. For these purposes, it is necessary to determine the period of participation of a particular employee in the company’s activities.

3) Determine the procedure for changing the “initial cost” of an employee. Fixed assets are improved through modernization and reconstruction, in turn, human capital is improved through investments aimed at its development.

When determining the coefficient of knowledge obsolescence (forgetting certain knowledge or information), it is necessary to use statistical data reflecting the relationship between the assimilation of new knowledge and the process of forgetting existing knowledge. This value should be adjusted by a correction factor, which is an empirically obtained value of knowledge obsolescence in relation to a certain field of activity. You can also use the method proposed by Yu.V. A trump card in determining the stock of knowledge taking into account the factor of obsolescence (2).

This method is based on an analogue of the asset accumulation method. Within the framework of this method, when assessing knowledge, it is necessary to estimate the amount of knowledge accumulated by an individual, make adjustments for its obsolescence and forgetting, and multiply each adjusted amount of knowledge of a certain type by the cost of a unit of knowledge of this type:

(2)

Where P 3z- the cost of accumulated knowledge, a i- empirically determined coefficients that correlate the cost and volume of accumulated knowledge of the type i, TK i- total accumulated knowledge of the type i, k - number of types (types) of knowledge.

The total accumulated knowledge of an individual should be determined taking into account the factors of obsolescence of acquired knowledge (obsolescence) and forgetting:

(3)

Where tk i- accumulated knowledge i-type received in j- th period, A i - obsolescence of knowledge type i per unit of time (obsolescence), Z- forgetting of knowledge per unit of time by an individual, b- empirical numerical coefficient, inverse to the dimension of time, t- time required to acquire knowledge in volume TK.

The total amount of human capital as a whole must be determined not by simple arithmetic addition, since in this case the synergistic effect from the interaction of employees is clearly visible.

Available methods for measuring human capital have a number of significant shortcomings. Shipunov V.G., Kishkel E.N. Fundamentals of management activities: personnel management, managerial psychology, enterprise management. Textbook for medium specialist. textbook establishments. - 2nd ed., revised. and additional - M.: Higher. school, 2008. - pp. 126-128.

The expert method (qualitative assessment method) is an important link in the system of human assessment methods, since of all existing models, it most objectively assesses the qualitative components of human capital, however, the limitation only to this method does not allow obtaining a cost measurement of human capital. This is obvious due to the impossibility of an adequate transition from qualitative to quantitative indicators. Any formalization is inevitably subjective and can only be considered in the context of the company in question, and accordingly excludes the possibility of comparison, which reduces this model solely to an attempt to soundly manage human capital, but not to evaluate it.

If we consider the disadvantages of the cost approach to assessing human capital (investment method), then the problem of objective calculation of all investments in human capital arises. In this model, it is impossible to equate investments in a person with his “fair value”, since the costs of self-education, which play a key role in the formation of human potential, are leveled out. If we consider investments only at the company level, the purpose of which is to improve the performance of a particular employee, improve his qualifications and skills, then it is necessary to evaluate the effectiveness of the targeted investments, which ultimately should be adequately reflected in the formation of the financial results of the company. Objective difficulty is also represented by an attempt to determine the share of the effectiveness of a particular employee in the overall financial result of the company. Thus, with this approach, one cannot neglect the influence of external factors that can have a significant impact on the formation of the company’s financial results. In addition, certain difficulties arise with accounting and tax accounting for investments in human capital and measuring the results obtained. According to financial accounting rules, the costs of personnel training and advanced training should be classified as expenses and not as investments.

When analyzing the method of assessing human capital by analogy with physical (fixed) capital, it is difficult to objectively assess the initial cost, determine the length of service of a particular employee in the company (that is, choose a rational method for calculating the coefficient of obsolescence and forgetting), as well as the complexity of accounting, the cumbersomeness of the assessment, which is more convenient for large companies. Of course, you can try to combine these assessment methods and apply them within a specific company, however, these disadvantages can be minimized in this way, but cannot be avoided.

1.3 Regulatory and legal support for labor activities in the organization

Regulatory and legal support for labor activity in an organization consists of the use of means and forms of legal influence on the bodies and objects of personnel management in order to achieve the effective functioning of the organization.

The main objectives of the legal support of the personnel management system are the legal regulation of labor relations between the employer and the employee, as well as the protection of the rights and legitimate interests of employees arising from labor relations.

Regulatory and legal support for the personnel management system includes:

- execution, application and compliance with current legislation in the field of labor and labor relations;

- development and approval of local normative and non-normative acts of an organizational, economic, organizational and administrative nature;

- preparation of proposals for changing existing or repealing outdated and actually no longer valid regulations issued by the organization on labor and personnel issues.

The implementation of regulatory and legal support in the organization is entrusted to its head, as well as other officials (within the limits of the powers and rights granted to them when they exercise organizational, administrative, labor, administrative, economic and other functions), including the head of the personnel management system and its employees on issues within their competence Commentary on the Labor Code Russian Federation. - M.: Eksmo Publishing House, 2010. - 650 p. . The responsible department for conducting regulatory work in the field of labor legislation is the legal department.

One of the specific conditions of the work of personnel services is that their daily activities are directly related to people. Organize the work of hiring workers, ensure timely transfers to other jobs, make dismissals, prevent the emergence of conflict situations related to violations of hiring, dismissal, etc. - such measures are possible only on the basis of a clear regulation of the rights and responsibilities of all labor participants relationships.

This is achieved by establishing legal norms of a centralized or local nature. In labor legislation, the predominant place is occupied by acts of centralized regulation - the Labor Code of the Russian Federation, decrees of the Government of the Russian Federation, acts of the Ministry of Health and Social Development of the Russian Federation. At the same time, there are labor issues that can be resolved with the help of local legal norms adopted in each organization. In conditions of market relations, the scope of local regulation is steadily expanding. Such acts include: orders of the head of the organization on personnel issues (hiring, dismissal, transfers), regulations on departments, job descriptions, organization standards, etc.

The main tasks of the legal department in this area are as follows:

a) development of draft regulations of the organization;

b) legal examination of regulations developed in the personnel management system for compliance with legal requirements and their approval;

c) organization of systematic recording and storage of legislative and regulatory acts received by the organization and published by it;

d) informing departments and services about current labor legislation;

e) explanation of current labor legislation and the procedure for its application.

The system of labor regulations includes general, sectoral (tariff), special (regional) agreements, collective agreements and other legal acts applied directly in organizations.

Legal acts of a non-normative nature are orders and instructions that can be issued by the heads of the personnel management service and all its divisions on the issues of announcing disciplinary action, encouraging employees, safety precautions, vacations, termination of employment contracts, etc.

The main legislative acts regulating labor relations are: Civil Code of the Russian Federation, Labor Code of the Russian Federation, Law of the Russian Federation “On Collective Bargains and Agreements”, Law of the Russian Federation “On Employment of the Population in the Russian Federation”, Law of the Russian Federation “On the Procedure for Resolving Collective Labor Disputes (Conflicts) )", Decree of the President of the Russian Federation "On social partnership and resolution of labor disputes (conflicts)", etc.

Under “local regulations” are internal documents developed and adopted by the management bodies of the organization in accordance with their competence determined by the current legislation and the Charter of the organization, establishing norms (rules) of a general nature, intended to regulate production, management, financial, commercial, personnel and other functional activities within the organization.

Draft normative and non-normative acts are developed by decision of the general meeting and/or the Board of the organization, depending on their competence, defined by law and the Charter of the organization. The President (sole executive body) has the right to submit to the general meeting and/or the Management Board the issue of developing and adopting any normative act necessary, in his opinion, for the activities of the organization. The management body of an organization that has decided to develop a draft normative and non-normative act has the right to entrust such development to someone: a division of the organization or a third party, or to develop the project itself. In any case, the governing body issues an administrative document defining the timing and procedure for developing the act, the procedure for coordinating it with other divisions of the organization. The unit developing a normative or non-normative act prepares a draft of this act, a rationale for the need to adopt this act and the consequences of its adoption.

Regulatory acts adopted by an organization are subject to legal review. Regulatory acts are adopted by the Board of the organization or the General Meeting of members of the organization in accordance with Federal laws and the Charter of the organization.

Regulatory and non-regulatory acts can be amended by introducing additional norms into them, declaring certain norms invalid, or approving a new edition of existing norms. A proposal to make changes can come from any body that has the right to raise the issue of developing and adopting this local act or has accepted (approved) this act.

Adopted normative acts are subject to mandatory registration, assigning them a serial number in the office of the organization and indicating the date of entry into force. Regulatory acts are put into effect within the period specified in the decision on their adoption (approval), and if this period is not specified, then after ten days from the date of their adoption (approval).

The following must be notified of the adopted acts:

- employees of the organization - by posting a public announcement within 5 days from the date of adoption of this act;

- all members of the organization and employees - by indicating the relevant information in the notice of the General Meeting of members of the organization, at which the relevant acts are subject to approval, or by announcing it at the next General Meeting of members of the organization.

Acts in respect of which the above requirements are not met are considered invalid for those persons who have not been notified accordingly.

2. Analysis and assessment of the use of human capital in the enterprise"

2.1 Brief description

Today" has practically formed as a vertically integrated holding company. The strategic program that it has outlined and is actively implementing today sounds simple and concise, like its motto: "From the well to the gas tank." In other words, whoever extracts and produces is sells.

A whole network of sales structures operates successfully in the country; it is one of the most dynamically developing in Russia and occupies a leading position in terms of volume and quality of petroleum products sold among other gas station brands. The gas station business is successfully developing in Moscow and the Moscow region, Vladimir, Leningrad, Chelyabinsk, Samara, Ulyanovsk regions, Chuvashia, Udmurtia and, naturally, in Tatarstan itself. In total today

The main activity of the enterprise is the retail sale of oil and gas products through a network of gas stations and the small-scale wholesale sale of light and dark oil products through its own tank farm. carries out small wholesale and retail sales of motor oils "Tatneft" produced by "Nizhnekamskneftekhimoil" is the official dealer for the wholesale and retail sale of KAMA tires, both for passenger cars and for trucks and agricultural equipment. Sells auto chemicals (antifreeze, cleaners, etc.) in small wholesale and retail.

And, nevertheless, the branch is not satisfied with the achieved results and is working to further increase sales volumes and the number of retail network facilities.

Dynamic development "is expressed in constant work to attract new customers, retain and strengthen relationships with existing ones. To solve this problem, steps are being taken not only to technically re-equip and equip, but also to expand the range of additional services offered at gas stations, as well as to improve the quality of service clients.

We are currently implementing a “Customer Service Charter”, which aims to best meet the needs of our customers by offering professional service and high quality fuel.

Monitoring and ensuring the preservation of the quality of petroleum products in the producer-consumer chain is a prerequisite. For this purpose, there is a certified testing laboratory for determining the quality of petroleum products, which regularly takes samples of fuel and lubricants upon receipt, storage and shipment. It also regularly checks the quality of petroleum products at the branch’s gas stations.

Presented in Appendix 1, it represents a linear management structure. The diagram shows that the organizational structure of an organization is formed as a result of building a management apparatus only from mutually subordinate bodies in the form of a hierarchical ladder. Thus, all elements of the system are on a direct line of subordination, from the top level to the lowest. With this structure, unity of command is observed to the greatest extent, namely, the head of the branch concentrates in his hands the management of the entire set of operations of the divisions, and unity of management (transfer of responsibilities for the execution of decisions to each of the units of the same level from only one boss).

2.2 Analysis of the use of human capital in the enterprise

Human resources (personnel) of an enterprise are one of the most important in the activities of the enterprise and have a strong impact on its financial results. Therefore, to increase the efficiency of the company, the manager must constantly analyze the use of labor resources.

The main task of analyzing the use of labor resources at an enterprise is to identify all the factors that impede the growth of labor productivity, leading to lost working time and reducing staff wages. Also, the tasks of analyzing the use of human capital include:

- study and assessment of the labor resources of the enterprise and its structural divisions, both in general and by category and profession;

- determination and study of staff turnover indicators;

- identification of labor resource reserves, their more complete and effective use.

The analysis of human capital at the enterprise is carried out in the following areas:

1) Analysis of the enterprise's supply of labor resources

2) Analysis of labor movement

3) Analysis of labor productivity.

Sources of information for analysis are:

- "Labor report";

- "Report on the costs of production and sales of products (works, services) of the enterprise";

- statistical reporting of the HR department on the movement of workers, operational reporting of workshops and services of the enterprise;

- other reporting related to the labor resources of the enterprise and production divisions and services, depending on the specific purpose of the analysis.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the enterprise's supply of personnel in the most important professions Egorshin A.P. Personnel management: Textbook for Universities: 3rd edition. - N. - Novgorod: NIMB, 2009. - 343 p. .

To analyze the provision of an enterprise with labor resources, the statistical form “Labor Report” is used.

The provision of labor resources of the enterprise is characterized by the following data (Table 2.2.1):

Table 2.2.1

Change in personnel structure

According to the table, you can trace the change in the actual number of various categories of personnel in relation to the planned number and number of the previous year.

In the analyzed enterprise, there was an increase in the number of personnel by 1 unit compared to the previous year, which amounted to 100.5%, but the actual use of staff amounted to 99% of the planned indicators.

The workforce was 100% involved both in relation to the plan and the previous year. The use of managers and specialists was completed 100% of the plan and 103.8% of the level of last year due to an increase in the number of staff in this category of workers.

In the process of analysis, it is necessary to study not only the change in the number, but also the change in the structure of the production personnel (Table 2.2.2):

Table 2.2.2

Changing the structure of production personnel

When analyzing this table, it is possible to identify changes in production potential, i.e. the share of workers in the total number, compared with the planned number and number of the previous year.

In the process of analysis at this enterprise, the share of workers in the personnel structure was 80.3%, managers and employees 19.7% in the reporting year 2010, there was a change in the personnel structure in relation to the previous year and to the workers’ plan - a decrease of 0.5 %, managers and employees - an increase of 0.5%.

Along with quantitative support, the qualitative composition of workers is studied, which is characterized by general educational, professional and qualification levels, gender, age and intra-production structures.

An analysis of the professional and qualification level of workers is carried out by comparing the available number by specialty and category with that required to perform each type of work in sections, teams and the enterprise as a whole. Personnel management. (Personnel aspect). Textbook / Ed. Zadorkina V.I., Sklyarova V.F. M.: Publishing house "Soyuz", 2007. - 227 p. .

To assess the compliance of workers’ qualifications with the complexity of the work performed at a site, workshop, or enterprise, the average tariff categories of work and workers are compared, which can be determined using the weighted average arithmetic formula:

Where T R- tariff category, H p- total number (number) of workers, H pi - number of i-th category workers, V R i- volume of work of the i-th type, V - total amount of work.

The qualification level of workers largely depends on their age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers according to these characteristics are studied. Since changes in the qualitative composition occur as a result of the movement of labor, much attention is paid to this issue in the analysis.

The most important stage in the analysis of the use of labor resources is the study of the movement of labor.

To study the movement of labor, the data in Table 2.2.3 is analyzed:

Table 2.2.3

Labor movement indicators

Kn = 10/441.5 = 0.03

Kv = 10/441.5 = 0.03

Kt = 10 + 1/441.5 = 0.03

Kpost = 1 - 0.03 = 0.07

As the calculated coefficients show, the analyzed enterprise has insignificant staff turnover. Employees leave mainly of their own free will, and there was only 1 dismissal for negative reasons. The staff retention coefficient is 0.07, which indicates a stable contingent of workers at the enterprise.

Analysis of the use of working time is carried out on the basis of the working time balance. The main components of the balance are presented in Table 2.2.4.

Table 2.2.4

Key indicators of the working time balance of one worker

Particular attention is paid to the study of the departure of workers for violation of labor discipline, because it is often associated with unresolved social problems.

The tension in providing an enterprise with labor resources can be somewhat relieved through a more complete use of the existing workforce, an increase in worker productivity, intensification of production, comprehensive mechanization and automation of production processes, the introduction of new, more productive equipment, improvement of technology and organization of production. In the process of analysis, reserves for reducing the need for labor resources as a result of carrying out the listed activities should be identified.

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A fairly large number of works, both foreign and domestic, have been devoted to the issue of assessing human capital in the value of enterprises. An analysis of existing approaches to assessing the value of human capital has shown their great diversity.

Jak Fitz-enz, one of the founders of human capital benchmarking, head of the Saratoga Institute (California), who studies labor productivity in 20 countries, notes that in management the human component is the most burdensome of all assets. The almost limitless variety and unpredictability of people makes them incredibly difficult to evaluate, much more difficult than any electromechanical assembly that comes with prescribed practical specifications. However, humans are the only element with the ability to produce value. All other variables - money and its “relative” credit, raw materials, factories, equipment and energy - can offer only inert potentials. By their nature they do not add anything and cannot add anything until a person, be it the lowest skilled worker, the most skillful professional or the highest level manager, begins to use this potential by putting it to work.

He also formulated the basic principles for measuring human capital:

Principle 1. People plus information - the path to an information economy. In the information age, people constitute its main resource. Therefore, the most important challenge today is to develop people and organizations as quickly as technology.

Principle 2. Management requires significant data; management can only be undertaken if it is available. The one with the best information wins.

Principle 3. Human capital data shows how, why and where. Information about costs, time, quantity and quality of human capital provides the basis for effective action.

Principle 4. Reliability requires consistency and consistency, which guarantee accuracy. When a set of standard metrics is defined and those metrics are used consistently over a long period of time, they are as accurate as they would be in finance.

Principle 5. The path to values ​​is often hidden, and analysis does not reveal it.

Principle 6. The coincidence may look like codependency, but more often than not it is just a coincidence.

Principle 7. Human capital enhances other types of capital to create value.

Principle 8. Passion for work is necessary for success; it is this that generates success.

Principle 9. Variability requires fundamentals, and fundamentals reduce variability. We need a system for collecting and analyzing information that should cover human, structural, and relationship capital.

Principle 10. The key is in the immediate leader, and leadership is the basis of everything. Each talented employee depends on his immediate superiors for their guidance, support and development opportunities.

Principle11. The future is more difficult to prepare than the past.

To assess human capital, the methods presented in Fig. 1 are used. 2.8.

Economists determine the value of human capital at both macro and micro levels.

The cost of human capital at the micro level is the cost of an enterprise's costs to restore the enterprise's human capital. Namely: advanced training of already hired employees; medical examination; payment of sick leave for incapacity for work; labor protection costs; voluntary health insurance paid for by the company; payment for medical and other social services for company employees; charitable assistance to social institutions, etc.

The cost of human capital at the macro level is considered as social transfers provided to the population both in kind and in cash, as well as preferential taxation, which is a targeted expenditure of the state. These costs also include household costs for the preservation and restoration of human capital. It is generally accepted that to calculate the economic efficiency of investments in human capital

Rice. 2.8.

It is necessary to take into account vital indicators characterizing the socio-economic situation in the country (region). This indicator is GDP for the country as a whole or GRP for the region.

Speaking about the assessment of human capital, it is necessary to understand that a unit of human capital is not represented by the employee himself, but by his knowledge, skills and abilities. Another thing is that this capital does not exist outside of its carrier - a person. And this is the fundamental difference between human capital and physical capital (machinery and equipment).

Today, when evaluating a business, a reasonable investor takes into account not the cost of machines, equipment, land, but the costs of personnel who work on these material assets. According to preliminary analysis carried out by the company Rpse^aGerkoteCooregs Based on about 180 transactions completed in the United States in 2003, of all transaction values, an average of 52% was the value of goodwill, 22% was the value of intangible assets (IMA), and the remaining 26% was other net assets.

In American practice, there are currently two fundamental approaches to assessing and accounting for human capital: asset models and utility models.

Asset Models involve keeping records of capital costs (by analogy with fixed capital) and its depreciation. Utility Models propose to directly evaluate the effect of certain personnel investments. The first approach is based on the usual accounting scheme for fixed capital, revised in relation to the characteristics of human capital. Special accounts according to the developed list take into account the costs of human resources, which, depending on the content, are either considered as long-term investments that increase the size of functioning human capital, or are written off as losses. Accounting for human capital with this approach occurs in accounts in approximately the same way as accounting for physical (fixed) capital. The described method of accounting for capital costs is called chronological cost model.

Using utility models, it is possible to assess the economic consequences of changes in the labor behavior of workers as a result of certain activities. In reality, we are talking about the employee’s ability to bring more or less added value to the enterprise. Differences in the value of workers are determined by the nature of the position and the individual characteristics of workers occupying the same position.

There are the following approaches to assessing the value of human capital: cost-based, profitable, expert, comparative.

Cost-effective approach to assess human capital can be implemented by two methods, the essence of which is as follows.

Indirect method is based on a comparison of the market value of the assessed object with the replacement cost of this object. For this purpose, the J. Tobin coefficient (d) is used:

Market value of the property

Object replacement cost

The method requires taking into account some restrictions: the market value of the valuation object should be determined using the income approach; replacement cost should be determined taking into account the actual operating conditions of the object being assessed; Conditionally, it should be accepted that the business reputation of the valuation object is completely determined by human resources, and the influence of other factors is either insignificant or fully taken into account when forming the replacement cost (location of the object, neighboring property, etc.).

If q the object is cheaper than its replacement, the object being assessed should be considered unattractive for investment due to low human resources. And vice versa, if ^ > 1, the assessed object has high personnel potential and is attractive for investment.

Can also be applied direct method, which is based on determining all the costs that need to be invested in human capital to create an organizational and managerial structure that meets the requirements of the modern market. In this case, it is necessary to take into account the following costs: training and retraining of personnel; training; marketing expenses for finding employees; costs of organizational, training and personnel work; costs of creating an organizational culture. In addition, the costs associated with the shortage of certain categories of workers must be taken into account.

Income approach is based on assessing the value of human capital based on the degree of participation of the total employee in the organization’s income. This approach uses the excess return method, which is based on the assumption that human capital is part of the goodwill that provides excess returns. You can obtain a valuation of human capital by performing the following calculation steps:

Considering that human capital is part of goodwill,

determine the excess profit of the enterprise;

• give a valuation of goodwill using the method of capitalization of excess profits;
• give a valuation of intangible assets that can have a significant impact on business profitability (patents, licenses);
• determine the value of human capital (goodwill minus separately assessed intangible assets).

The cost of human capital as part of goodwill can be determined by the income received by the enterprise through sales of products to regular customers - brand loyalists.

The assessment process will include the following steps: determining the forecast period; conducting an analysis of the structure of market servicing (presence of regular and new clients), the dynamics of the structure, the volume of transactions, income and costs of servicing different categories of clients; determination of income from regular customers; capitalization of the received amount of income (profit).

This technique undoubtedly has limitations. It cannot be applied in cases where the enterprise is a monopolist, or customers for some reason do not have freedom of choice. In addition, we consider it necessary to note that human capital contains many factors, the nature of which is different, and its content should be subjected to not only quantitative, but also qualitative assessment, which can be performed using expert assessment methods.

Expert approaches make it possible to use in the assessment not only group characteristics, considering the enterprise’s personnel as an aggregate employee, but also individual characteristics of employees. As an example, we can cite the experience of using expert assessments from the Stanford Research Institute, which consists of the following: a qualitative assessment is carried out on the basis of a matrix of professional maturity, which allows us to determine the contribution of each employee in the following areas: in the development of new scientific directions; to increase enterprise income; in developing relationships with customers; in coordinating the activities of departments; in the successful execution of linear functions. Each indicator is assessed in points on a scale adopted by the enterprise.

The disadvantage of this technique is that the connection between qualitative and quantitative indicators is unclear, and it is unclear how the score can be linked to cost.

Analysis and assessment of human capital can be carried out by comparing the actual characteristics of employees with the requirements of intra-company professional standards. Such an approach can only be implemented if such standards exist. Currently, the desire of enterprises to provide a uniform standard of customer service leads to the need to introduce standards that define professional requirements for personnel.

The main advantages of this method are the clarity and accessibility of the standard structure for perception. Each point is a logical unit of vertical (subjective-personal) and horizontal (technological) development. The vertical scan shows the process of transition from theory (knowledge) to practice based on this theory (skills) and personal psychological characteristics. Horizontal scanning allows you to determine the technological chain that must be implemented by each employee: analysis (evaluation of input information and operating conditions); process (procedure for performing its functions); evaluation of work results.

An assessment of an enterprise's personnel in this case requires consideration not of an individual, but of an aggregate employee operating within the framework of the existing organizational and managerial structure. The expert assessments obtained, indicating the state of human capital, as well as problem areas identified, can be used indirectly by the appraiser when forecasting income. However, the general problem of using expert methods to assess the value of human capital, in our opinion, is that they do not allow one to connect quality parameters with the value of human capital.

Feature comparative approach in assessing the value of human capital is that it is based on paired comparisons with analogous enterprises, which can be: enterprises that have carried out restructuring and created a management structure and personnel potential close to the ideal model; enterprises sold on the market, the valuation reports for which contain information on the value of human capital; structures and personnel composition of enterprises that are similar in profile and scale of business, but are more successful in the market.

Since the essence of the comparison method is to identify differences between the object of evaluation and analogues, an important problem should be solved: to select the basis for adjusting the value of the business and determine the values ​​of the adjustment coefficients. The main adjustments include adjustments on the following grounds: educational level; age characteristics; professional experience; professional knowledge; turnover of personnel; development potential; competitiveness of workers. In fact, all of the listed characteristics are quantitatively measurable, which makes the problem of comparisons completely solvable. Difficulties

The use of this method, in our opinion, lies in the selection of the analogue enterprise itself and the availability of the data necessary for comparison.

The difficulty of assessing human capital with the ability to produce value lies primarily in the fact that, as we have already noted, a unit of human capital is not represented by the worker himself, but by his knowledge, skills and abilities, and this capital does not exist outside of its carrier - a person .

Analysis of existing methods for assessing human capital (Table 2.1) allowed us to draw the following conclusion: despite a large number of Both foreign and domestic approaches to assessing human capital, there is no comprehensive system of indicators that meets the requirement of compliance with the strategy and development goals of the enterprise. Therefore, the problem of obtaining a reliable assessment of human capital in the value of enterprises remains unresolved, and one of the reasons for this is the insufficient supply of genuine initial data.

A system of indicators for assessing human capital, focused on achieving the goals of the enterprise, should:

• be considered as an information base for the enterprise management system;
• be presented in the form of both absolute and relative values;
• reflect the goals of the enterprise, expressed in economic indicators (profit, production volume, added value, etc.);
• take into account the time horizon and be presented in perspective;
• be linked to management accounting indicators, primarily with variable and fixed costs;
• be detailed by division and formed taking into account the size of the enterprise, scale and type of activity;
• be comparable with international statistics. Due to the fact that the formation of the human capital of an enterprise is carried out on the basis of the personal qualities and characteristics of employees, the most important indicators used to study human capital can be taken as follows: the qualification composition of employees; average level of education; age composition of personnel; average work experience in the specialty; personnel costs. It is advisable to use a system of indicators for assessing human capital, which can be considered as initial data for assessing the human capital of enterprises, shown in Fig. 2.9.

Comparison of human capital assessment methods

Average salary

number

workers

enterprises

Educational

structure

personnel

Professionally

qualifying

structure

personnel

Age

structure

personnel

Average work experience in specialty

Average length of service at the company

Staff turnover and absenteeism

Rice. 2.9. Indicators for assessing the human capital of an enterprise

The use of a system of indicators for assessing human capital allows enterprises to obtain comprehensive information about the costs of human labor, the efficiency of its use and investments necessary for the normal functioning of human capital, in order to make management decisions that ensure the competitiveness of the enterprise and its success.

Human capital as a complex economic category has qualitative and quantitative characteristics. Within the framework of the modern theory of human capital, there is a need to assess not only the volume of investments in human capital, but also the volume of human capital wasted by an individual. Many scientists and economists at different times proposed using a wide variety of methods and tools for this.

The first attempts to assess human productive forces were carried out in the works of V. Petty. He used valuations to measure the worth of an able-bodied person. In his works, he proposed a method for calculating the value of each person. In his opinion, the value of the bulk of people is equal to twenty times the annual income they bring.

J. Kendrick proposed a costly method for calculating the value of human capital - based on statistical data, calculate the accumulation of investments in a person. Kedrick’s method made it possible to evaluate the accumulation of human capital at its full “replacement cost”, but did not make it possible to calculate the “net value” of human capital (minus its “wear and tear”). This method did not contain a technique for separating from the total amount of costs the part of the costs used for the reproduction of human capital for its actual accumulation.

The work of J. Mincer assessed the contribution of education and work activity to human capital. Based on US statistics from the 1980s, Mincer obtained the dependence of the efficiency of human capital on the number of years of general education, professional training and the age of the employee.

K.B. Mulligan and H.S. Martin proposed a method for estimating the stock of total human capital using an index system.

According to L. Thurow, human capital should be measured indirectly, using market values ​​for which it can be rented.

In the economic literature, a wide variety of methods are used to assess human capital. When determining the amount of human capital, both cost (monetary) and physical assessments are used. The most common methods for measuring human capital are cost (monetary). An equally important direction was the search for fundamentally new meters, including, along with natural value indicators, also value indicators. The latter are developed by applying various methods of objectification of subjective assessments and make it possible to establish what value material goods, education, health, family, free time, dignity, human relations, established legal institutions, political system, etc. have for people.

The most in a simple way, using natural (time) estimates, is the measurement of human capital (education) in person-years of education. The more a person has studied, the higher his level of education, the more human capital he has. This takes into account the unequal length of the academic year during the analyzed period, the inequality of the year of study at different levels of education (for example, secondary education at school and higher education at the university).

The most common measurement method is the principle of capitalization of future income, based on the so-called preference of goods over time. Its essence boils down to the following: people tend to value a certain amount of money or a set of goods higher at the present time than the same amount or set of goods in the future.

Standard quantitative indicators for assessing the functioning of human capital include the following:

• - rate of return on investment in human capital, which is calculated on the basis of the standard wage equation;
• - number of years of study (level of education);
• - potential experience in the labor market;
• - professional experience in this workplace.

The most developed methods for assessing human capital include:

• - assessment of income generated by human capital (individual) (economic assessment);
• - quantitative assessment of the stock of knowledge, skills, and abilities acquired by a person;
• - special skills - special human capital (quantitative assessment);
• - by the method of investing in human capital - health capital, education capital, cultural capital (economic assessment);
• - assessment of human capital at micro and macro levels;
• - integral assessment of human capital, including both natural and cost indicators for assessing human capital;
• - matrix of social accounts (macroeconomic assessment of human capital);
• - price assessment of human capital based on the volume of investment and reflection of the total value in the balance sheet currency of the company (enterprise) - economic assessment of the effect of its use. According to I. Fischer, the use of capital means receiving interest as a universal form of any income.

Based on the experience of leading companies in the field of human resource management, we can identify a number of basic approaches to assessing the human capital of an organization.

• 1. Method for calculating direct personnel costs. The easiest way for company managers to calculate the total economic costs incurred by the company for its personnel, including an estimate of the costs of paying personnel, associated taxes, security and improvement of working conditions, costs of training and advanced training. The advantage of this method is its simplicity. Disadvantages - incomplete assessment of the real value of human capital. Some of it may simply not be used by the enterprise.
• 2. Method of competitive assessment of the value of human capital. This method is based on the sum of the estimated costs and potential damage caused to the company if an employee possibly leaves:
  • - total personnel costs (see method 1) incurred by the leading competitor;
  • - individual bonuses for each employee of the company (obtained on the basis of qualified expert assessments), which a competing company could pay for his transfer to them;
  • - additional company costs required to find an equivalent replacement for an employee in the event of his transfer to another company, costs of an independent search, advertisements in the press;
  • - economic damage that the company will suffer during the search for a replacement, a decrease in the volume of products or services, the cost of training a new employee, deterioration in product quality when replacing an employee with a new one;
  • - loss of unique intellectual products, skills, potential that the employee will take with him to a competitor’s company;
  • - the possibility of losing part of the market, increasing sales of a competitor and strengthening its influence in the market.

This method is more complex, but it provides a much more effective estimate of the true value of a firm's human capital.

3. Method of prospective cost of human capital.

In addition to the competitive cost method, it takes into account the assessment of the dynamics of the value of human capital in the future for 3, 5, 10 and 25 years. This assessment is primarily necessary for companies developing large and long-term projects, for example, conducting research in the field of innovation or building large high-tech facilities.

• 4. Assessment of the value of human capital based on tests in a business environment. This estimate can be obtained based on two approaches:
  • - based on specific results obtained by the employee, based on the profit he brought to the company;
  • - to increase its assets, including intellectual ones.

This assessment is widely used in business because it is the simplest. But at the same time it is the most rigid and often erroneous.

• 5. Method for measuring the individual value of an employee. Unlike previous methods, it does not evaluate various types of personnel costs, but the possible income that it can bring to the company.
• 6. The financial method determines the amount of human capital as the difference between the total market value of the company and the value of its tangible and intangible assets.
• 7. The comparative method involves an indirect assessment of the value of human capital based on a comparison of the company's performance with that of competitors.

However, none of the listed approaches can claim to be a sufficiently accurate integral method for assessing the human capital of an organization. The essence of this problem was quite clearly outlined in the late 1990s. N. Bontis and co-authors: “All these models suffer from subjectivity, uncertainty and lack of reliability, since there can be no confidence in the accuracy of such measurements.”

The prerequisites for improving the methodology for calculating human capital indicators are created by the most important various principles of the expansion company of national wealth. This methodology is distinguished by the relative ease of using existing statistical data on GDP, as well as their regrouping and clarification of the values ​​of indicators of investment in human capital and accumulation as part of national wealth. The expanded concept allows for a more reasonable calculation of the values ​​of human capital indicators as an element of national wealth. Calculations of such indicators are quite accessible to experts in most countries, including Belarus. The resulting estimates of elements for the costs of the state, families, entrepreneurs and various funds make it possible to determine the current annual total costs of Belarusian society for the reproduction of human capital.

To measure the level of socio-economic development of both the country as a whole and the region, the most important indicator is the human development index (hereinafter - HDI). This indicator is intended to reflect as broadly and objectively as possible the real level of people’s well-being and quality of life in different countries of the world. It is calculated based on three main dimensions of human development:

The first dimension is the possibility of a long and healthy life, which is characterized by life expectancy at birth.

The second dimension is educational opportunity, measured by average years of schooling and expected years of schooling.

The third dimension is the ability to maintain a decent standard of living, characterized by GDP per capita at purchasing power parity.

The profitability of human capital is calculated by relating income from it to its value. This indicator is called the “rate of return.” The rate of return, according to neoclassical economists, performs the same functions that the rate of profit performs in relation to physical capital, namely, it measures the degree of efficiency of human investments and implements their distribution.

From the above, we can conclude that in the economic literature there is no comprehensive methodology for assessing the amount of human capital. There are also no statistical data necessary for analysis.

Thus, despite the existing theoretical development of the problems of human capital, the issue of its measurement has not been fully worked out, and estimates of the value of this main wealth themselves encounter certain difficulties.

Investments in human capital.

The main factor in the existence and development of human capital is investment in human capital.

Investment in human capital is any measure taken to increase labor productivity. Thus, investments in human capital include costs for maintaining health, for obtaining general and special education, costs associated with finding a job, professional training in production, migration, giving birth and raising children, and searching for economically significant information about prices and earnings.

Economists distinguish three types of investments in human capital:

• - expenses for education, including general and special, formal and informal, on-the-job training. Education creates a workforce that is more skilled and more and more productive;
• - healthcare costs, consisting of costs for disease prevention, medical care, dietary nutrition, improvement of living conditions;
• - mobility costs, due to which workers migrate from places with relatively low productivity.

There is also a division of investments in human capital into:

• - real - this includes all the costs necessary for the physical formation and development of a person (the costs of giving birth and raising children);
• - intangible - accumulated costs for general education and special training, part of the accumulated costs for health care and movement of labor.

Of all types of investments in human capital, the most important are investments in health and education.

General and special education improve the quality, increase the level and stock of human knowledge, thereby increasing the volume and quality of human capital. Investments in higher education contribute to the formation of highly qualified specialists, whose highly qualified labor has the greatest impact on the rate of economic growth. Today, one of the most important components of investment in human capital in all countries is the cost of on-the-job training. In any training project, up to 80% of knowledge comes from self-learning. This especially applies to the professions of specialists - researchers, teachers, engineers, computer experts, etc., who are called upon to continuously update their qualifications through individual study of literature, the use of independent training programs, learning from the example of activities, experience and assessments (opinions) of other people .

Investments in education are usually divided into formal and non-formal based on content.

Formal investments include obtaining secondary, specialized and higher education, as well as obtaining other education, vocational training in production, various courses, training in master's, postgraduate, doctoral studies, etc.

Informal is the self-education of the individual; this type includes reading developmental literature, improvement in various types of art, professional sports, etc.

Next to education, investments in health are the most important. This leads to a reduction in diseases and mortality, prolongation of a person’s working life, and, consequently, the functioning time of human capital. The state of human health is his natural capital, one part of which is hereditary, and the other acquired as a result of the costs of the person himself and society. Over the course of a person's life, human capital wears out. Health-related investments can slow down this process.

Investments in human capital have a number of features that distinguish them from other types of investments:

• 1. The return on investment in human capital directly depends on the lifespan of its owner (the length of the working period). The earlier investments are made in a person, the faster they begin to produce returns.
• 2. Human capital is not only subject to physical and moral wear and tear, but is also capable of accumulating and multiplying.
• 3. As human capital accumulates, its profitability increases to a certain limit, limited by the upper limit of active labor activity (active working age), and then sharply decreases.
• 4. Not every investment in a person can be called an investment in human capital. For example, costs associated with criminal activity are not investments in human capital, since they are socially inappropriate and harmful to society.
• 5. The nature and types of investments in a person are determined by historical, national, cultural characteristics and traditions.
• 6. Compared to investments in other various forms of capital, investments in human capital are the most profitable both from the point of view of the individual and from the point of view of the entire society.

The source of investments in human capital can be the state (government), non-state public funds and organizations, regions, individual firms, households (individuals), international funds and organizations, as well as educational institutions.

Currently, the role of the state in this area is quite large. The state resorts to both coercive and incentive measures in this area. Compulsory measures include compulsory formal education for everyone at the level of secondary school, mandatory medical preventive measures (vaccinations), etc. However, the main measures are incentive ones. The government has two effective ways that it can change the amount of private investment in people made automatically through the market: it can influence the income of those who make private investments in people through a system of taxes and subsidies, and it can also regulate the price of acquiring human capital , regulating the prices of used resources. The role of the state is especially great in the most important areas of human capital formation - in the field of education and healthcare.

The role of individual companies (firms) is significant in the creation of human capital assets. They often act as the most efficient producers of this capital, since they have the conditions under which personnel training that meets current needs can be provided, and also have information about the most promising areas for investing in education and training. However, firms make investments as long as these investments generate net income.

By investing in their employees, firms strive to enhance their labor productivity, increase labor productivity, reduce wastage of working time and thereby strengthen their competitiveness. Funds are invested in organizing vocational training and retraining courses, and are used to pay employees’ expenses for treatment and preventive measures, for the construction of physical education and health centers, preschool institutions, etc. In terms of the scale of costs, in-house training in developed countries is comparable to other sectors of personnel training.

Investments in human capital at the family level are also very important, since all components of human capital are acquired and increased through investments that a family makes in its child, not even from his birth, but from the decision to have children. On the one hand, children for parents are a source of satisfaction, but on the other hand, raising children is a source of considerable costs, both obvious and not obvious (primarily parents’ time). The accumulation of a person’s intellectual and psychophysiological abilities in the family is the foundation for the further development and constant improvement of the individual’s human capital. Investments in the development of children's human capital not only form the basis for their own development, but also serve as the basis for the formation of the total human capital of future generations. As a result of upbringing and education in families, various types of human capital are formed, basic psychophysiological mental abilities are created, and personality is formed.

Investments in human capital bring the greatest income to the national economy and “push” it to growth. They determine the receptivity of society to new knowledge and technologies, create motivation for development and progress.

The essence of human capital

Definition 1

Human capital represents the need embodied in each individual to generate income.

It includes both innate abilities and talents, as well as acquired education and appropriate qualifications. The term “human capital” itself arose when studying the situation in underdeveloped countries, during which it was concluded that people’s well-being depends not so much on technology, effort or land, but on the knowledge and skills of people.

Business describes human capital as a combination of several factors, which include the human factors that an individual brings to his work such as intelligence, dedication, reliability; so is a person’s ability to learn, namely his talent and ingenuity. It is also impossible not to note as one of the factors the individual’s ability to exchange experience and information.

Human capital is the most burdensome asset of any enterprise. The enormous diversity, along with the often complete unpredictability of human character, makes their assessment an extremely difficult task. People are the only unit that has the ability to produce value. The remaining variables of any business, be it money, raw materials, equipment and much more, have only the ability of inert materials, since they add nothing until the moment when any worker, from the least qualified employee to a professional senior manager, is forced to this potential to work.

The most prudent and cost-effective method of solving the problem of talent shortages and maintaining a competitive position in the modern market is to invest in employees, increasing their productivity, knowledge, and skills. Modern economics can no longer deny that the main source of profit is people. Any property of an organization without appropriate personnel is an inactive passive resource.

Methods for assessing human capital

Human capital inevitably serves as the foundation of an enterprise’s capital. There is still no unified methodology for assessing it. One of the most common methods is the calculation of personality characteristics individually and its assessment in the structure of the intellectual capital of the enterprise. The second method is based on an assessment of the current flow of costs for the formation of human capital with the future flow of income that human capital that has received the appropriate knowledge can provide. The next method (expert) evaluates the quality indicators of both a specific employee and all employees of the enterprise.

Any evaluation method takes into account the contribution of enterprise personnel to the result of work. It is determined by the following criteria:

• development of scientific direction;
• increasing the organization's income;
• developing relationships with customers;
• coordination of interaction between departments and individual actions of departments;
• successful execution of assigned linear functions.

The expert approach method provides greater objectivity. The procedure for calculating human capital using this method includes identifying key indicators that determine the employee’s contribution to the organization’s knowledge capital, establishing weighting shares for each of these indicators and determining the assessment for each of these indicators. The results obtained are analyzed, and the average score for each employee is displayed. The obtained values ​​are compared with the reference.

Human capital assessment based on investment

All innovation policies at any enterprise are implemented by its employees. Based on this, we can conclude that the efficiency and competitiveness of an organization is directly dependent on the literacy and education of its employees. The consequence of the need for constant and continuous training of enterprise employees is immediately deduced.

The amount of costs for education and retraining can be considered as a long-term investment in the knowledge capital of a given organization. However, it is important to take into account that investments in human capital are justified only if there is a clear tendency to increase the productivity of the enterprise, as well as the contribution of each individual employee to this. This pattern underlies the assessment of human capital by the investment method.

The process of investing in human capital is divided into:

1. expenses necessary for obtaining education;
2. costs required to find and hire employees;
3. personnel costs during the training period;
4. costs required during the period of accumulation of potential growth.

Costs are divided by funding sources into federal budget funds (secondary and higher education institutions) and costs made up of the funds and time of each individual, which play a key role in the formation of human capital.

Note 1

The effectiveness of training, from an economic point of view, is the ratio of costs and results of training, and increasing labor productivity is the main result of investing in human capital.

Valuation of human capital by analogy with physical capital

Human capital and physical capital have a number of certain similar properties. These properties make it possible to evaluate human capital by analogy with physical capital.

The main thing is that human capital, along with material capital, participates in the economic activities of the organization and forms the financial results of these activities. Also, human capital is characterized by wear and tear and depreciation.

These features make it possible to attempt to assess human capital based on a model for assessing fixed capital. This process includes assessing the initial cost of a specific employee, determining the knowledge obsolescence rate, and determining the procedure for changing the initial cost.

It is based on the analogue method of asset accumulation. As part of it, it is necessary to evaluate the volume of accumulated knowledge, make the necessary adjustments for its obsolescence and multiply the melon volume by the cost of a unit of volume of this knowledge.