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Journal: Herald of Kyiv National University of Trade and Economics (Vol.105, No. 1)

Publication Date:

Authors : ; ;

Page : 109-121

Keywords : evaluation; accounting; management; human capital; human resources; workforce; labour force.;

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Background. At the present stage of social development the established views on the place and role of man in the economic system are transforming. Taking into account the above, assessment of the human capital, which is the basis for displaying information in the system of accounts, is becoming more relevant. Analysis of recent research and publications. Although there are significant developments, it should be noted that certain aspects related to the study of methodological approaches to the assessment of human capital remains poorly studied need systematization and improvement. The aim of the study is to validate the theoretical positions and development of practical recommendations aimed at improving the organizational and methodical evaluation of the provisions of human capital evaluation. Materials and methods. The study used the methods of theoretical generalization, grouping, comparison, analysis and synthesis. Results. Based on the systematization of information, it was found that three methods of evaluating human capital grouped by cost, profit and expert approach have been formed in the scientific literature. Based on an analysis of the positive and negative aspects of existing methods it has been proved that from the perspective of accounting cost model of assessment of human capital is optimal, since it is based on the principle of historical cost inherent to accounting theory and practice. According to author's approach the value of human capital is calculated by adding the cost of its creation, namely the cost of formation of physical abilities of the employee, the cost of his education, training and experience. Conclusion. Implementation of the proposed methodology for assessing human capital is an important tool to quantify the cost of the company's staff that will provide the following reflection of their accounts in the system of accounting and reporting.

Last modified: 2016-10-26 20:30:20