Enough is devoted to the issue of assessing human capital in the value of enterprises. big number works of both foreign and domestic scientists. 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 humans makes them incredibly difficult to evaluate, far more complex than any electromechanical assembly that comes with prescribed practical specifications. Nevertheless, people are the only element that has 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 add nothing and cannot add anything until a person, be it a worker of the lowest qualification, a skilled professional or a manager top management, will not use this potential by making it work.

He also formulated the basic principles for measuring human capital:

Principle 1. People plus information - the path to the information economy. In the information age, people are its main resource. That's why the most important task today - to develop people and organizations as quickly as technology.

principle 2. Management requires meaningful data; management can only be undertaken if they are available. The one with the best information wins.

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

Principle 4. Consistency and consistency are required for validity, and it is these that 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 are in the financial industry.

Principle 5. The path to values is often hidden, and analysis fails to reveal it.

Principle 6. The coincidence may look like interdependence, but more often than not, it's just a coincidence.

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

Principle 8. Dedication to work is necessary for success, it is she who breeds success.

Principle 9. Volatility requires key metrics, and key metrics reduce volatility. A system for collecting and analyzing information is needed, which should cover human and structural capital, as well as relationship capital.

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

Principle11. The future is harder to prepare than the past.

To assess human capital, the methods presented in fig. 2.8.

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

The cost of human capital at the micro level is the cost of an enterprise's costs of restoring the human capital of an enterprise. Namely: professional development accepted workers; medical examination; payment sick leave disability; labor protection costs; voluntary medical insurance paid by the company; payment for medical and other social services for an employee of the company; 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 the target costs of the state. These costs also include the costs of households to maintain and restore human capital. It is generally accepted that in order to calculate economic efficiency investment in human capital

Rice. 2.8.

tal, 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 the unit of human capital is not the employee himself, but 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 machine tools, equipment, land, but the cost of personnel who work on these tangible assets. According to a preliminary analysis carried out by the company Pse^aGercoteCoopers based on about 180 transactions completed in the US in 2003, of all transaction values, on average, 52% were goodwill, 22% were intangible assets (IA), and the other 26% were 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 (similar to fixed capital) and its depreciation. utility models offer to directly evaluate the effect of certain personnel investments. The first approach is based on the usual accounting scheme for fixed capital, reworked in relation to the characteristics of human capital. In special accounts, according to the developed list, the costs of human resources are taken into account, 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 the accounts in much the same way as accounting for physical (fixed) capital. The described method of accounting for capital costs is called chronological cost model.

With the help of utility models, it is possible to assess the economic consequences of a change in the labor behavior of workers as a result of certain activities. Really we are talking about the ability of the worker to bring more or less surplus value to the enterprise. Differences in the value of employees are determined by the nature of the position and the individual characteristics of employees occupying the same position.

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

Cost approach to the assessment of 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 object of assessment 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 limitations: the market value of the appraised object should be determined using the income approach; the replacement cost should be determined taking into account the actual operating conditions of the appraised object; conditionally, it should be assumed that the business reputation of the object of assessment is completely determined by the personnel potential, 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 of assessment should be considered investment unattractive due to low human resources. And vice versa, if ^ > 1, the object being evaluated has a high human resources potential and is attractive for investment.

Can also be applied direct method, which is based on the determination of 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; expenses for organizational, educational and personnel work; formation costs organizational culture. In addition, the costs associated with the shortage must be taken into account. certain categories workers.

income approach is based on the assessment of the value of human capital by the degree of participation of the total employee in the income of the organization. This approach uses the excess profit method based on the assumption that human capital is part of the goodwill that provides the excess profit. You can get a valuation of human capital by completing the following calculation steps:

Assuming 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 the profitability of a business (patents, licenses);
determine the value of human capital (goodwill minus separately valued intangible assets).

The value of human capital as part of goodwill can be determined by the income received by the enterprise through the sale of products to regular customers - adherents of the brand.

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

This method undoubtedly has its limitations. It cannot be applied in cases where the enterprise is a monopolist, or customers, for whatever 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 not only to quantitative, but also to 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 personnel of the enterprise as an aggregate employee, but also individual characteristics of employees. An example is the experience of using expert assessments Stanford research institute, which is as follows: a qualitative assessment is carried out on the basis of a professional maturity matrix that allows you to determine the contribution of each employee in the following areas: in the development of new scientific directions; to increase the income of the enterprise; in developing relationships with customers; in coordinating the activities of departments; to successful completion linear functions. Each indicator is evaluated in points according to the scale adopted by the enterprise.

The disadvantage of this technique is that the relationship between qualitative and quantitative indicators is uncertain, it is not clear how to link the score with the cost.

Analysis and evaluation 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 single standard of customer service leads to the need to introduce standards that define the professional requirements for staff.

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

In this case, the assessment of the personnel of an enterprise requires consideration not of an individual, but of an aggregate employee acting within the framework of the existing organizational and managerial structure. The obtained expert assessments, indicating the state of human capital, as well as the problem areas identified in the process, can be used by the appraiser indirectly 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 us to link qualitative parameters with the value of human capital.

feature comparative approach in assessing the value of human capital is that it is based on pairwise comparisons with analogue enterprises, which can be: enterprises that have restructured and created a management structure and human resources close to the ideal model; enterprises sold on the market, in the valuation reports for which there is information on the value of human capital; structures and personnel composition of enterprises similar in profile and scale of business, but more successful in the market.

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

use this method, in our opinion, lie in the choice of the analogue enterprise itself and in the availability of the data necessary for comparison.

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

An analysis of the existing methods for assessing human capital (Table 2.1) led to the following conclusion: despite the 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.

The 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, value added, etc.);
take into account the time horizon and be presented in perspective;
link to indicators management accounting, primarily with variables and fixed costs;
be detailed by departments and be formed taking into account the size of the enterprise, the scale and types of activities;
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 following can be taken as the most important indicators used to study human capital: the qualification composition of employees; average level of education; age composition of the staff; 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 methods for assessing human capital

No. p / p		Goals	Key Features	Advantages and disadvantages
	The concept of "Analysis of human resources"	3. Flamholtz	Estimation of initial and replacement costs for personnel	Specification of accounting for both initial and recovery costs of personnel (decrease in productivity of colleagues during training, insufficient productivity of a beginner, decrease in productivity before dismissal, downtime costs; these indicators are not taken into account in other methods)	The methodology specifies the accounting for both initial and recovery costs of personnel (decrease in productivity of colleagues during training, insufficient productivity of a beginner, decrease in productivity before dismissal, downtime costs; these indicators are not taken into account in other methods). However, this methodology does not reflect the assessment of the professional level, level of education, the cost of investments in human capital, the costs of scientific development, health care, etc.
	Individual worker cost model	Scientists at the University of Michigan	Determining the value of an employee for the organization	According to the model, the individual value of an employee is determined by the amount of work or services that is expected from him during his work in this organization.	The technique allows only approximately predicting the individual cost of an employee. This circumstance is explained by the fact that the cost of human resources is a probabilistic value (it is impossible to accurately determine the life of an employee in an enterprise, since it depends on many factors)
	Human capital assessment		Calculation of today's value of any amount that can be received in the future	Through the discount factor, future income is reduced to the present, i.e. today's assessment	This methodology reflects only the income that will be received in the future, and therefore is somewhat limited, since it does not include investments in human capital, assessment of the professional level, level of education of personnel, costs for scientific development, healthcare, additional costs, etc.

No. p / p		Goals	Key Features	Advantages and disadvantages
	A person is considered as a combination of one unit of simple labor and a certain amount embodied in it human capital	G. Becker, B. Chiswick	Calculation of income of owners of both human and physical capital (property)	Applied to the owner of human capital total earnings of any person, after he has completed investing in human capital, is equal to the sum of the income on these investments and earnings from his initial human capital	This methodology takes into account both wages and income from investments in human capital. However, this is far from a complete range of indicators for the analysis of human capital. Indicators characterizing the professional, educational level, training costs, healthcare, a number of additional costs for human capital are not affected.
	Human capital is considered as a kind of fund that provides labor with a permanent (permanent, continuous) income.	M. Friedman	Determination of the total property income of an individual	Human capital acts as one of the forms of assets alternative to money	The method allows taking into account the total property income of an individual. However, it does not reflect many of the indicators used to analyze human capital, such as professional and educational level, training costs, health care, and a number of additional costs for human capital.
	Human beings are treated as fixed assets (capital goods)	T. Witstein	Development of lookup tables used to calculate claims for compensation for loss	The amount of earnings during the life of an individual is equal to the cost of his maintenance plus the cost of education	This approach is also not optimal, since not only does it not take into account many indicators characterizing human capital, but the methodology itself is quite contradictory. So, for example, one can note the unsatisfactoriness of the basic provision, which consists in the fact that earnings during a person's life and expenses for his maintenance are equal. In real practice, this option is not possible.

No. p / p

Goals

Key Features

Advantages and disadvantages

Determining the monetary value of a person of a certain age

L. Dublin and

Calculation of human capital to determine the amounts in life insurance

The method used is capitalization of an individual's earnings, minus consumption costs.

The analysis of the method of capitalization of earnings (with both net and gross living expenses) is clear, concise and one of the most perfect expositions of this method. However, to obtain accurate results of the monetary value of a person of a certain age is possible only if there are data necessary for the calculations. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

A management assessment model has been formed

human capital, consisting of four quadrants, each of which is devoted to one of the main activities of human capital management: acquisition, maintenance, development and preservation

I. Fitz-enz

Definition of the cost factor

human capital

Human capital is linked to economic value added

This technique is the most optimal. It should also be noted the specificity of individual indicators, as a result of which it is not very convenient to use this technique in its original form to assess the human capital of Russian enterprises. However, it can be adapted and used as the basis for a methodology that takes into account Russian specifics.

No. p / p

Goals

Key Features

Advantages and disadvantages

Methodology for calculating the cost of the human resources potential of a commercial enterprise

V. Allaverdyan

Estimation of the value of the human resources potential of a commercial enterprise, both in the case of the purchase / sale of an enterprise, and in another case, when the owner of the business wants to know how much his labor resources cost in ruble terms

The estimated value of an employee is an estimated value equal to the product of the employee's paid or estimated salary and the goodwill ratio of the personnel potential

The advantage is that the goodwill of the employee's human resources potential is taken into account, which makes it possible to determine its valuation most accurately. However, the proposed parameters for calculating goodwill are not presented in full. In addition, it would be correct to include investments in personnel in the estimated cost of an employee.

Methodology for assessing the individual value of an employee of a commercial enterprise

V.V. Tsarev,

A.Yu. Evstratov

A discounted cost assessment of the potential of an individual employee is carried out for the periods of obtaining professional education and subsequent work on commercial enterprise

Valuation individual worker and the personnel potential of the enterprise is both the current and the projected valuation (value) of an individual employee and personnel potential for a commercial enterprise as a whole.

The share of gross profit created by an individual specialist during each year of his work at a commercial enterprise and for the entire period of work on it is determined.

The analysis of this technique shows its thoroughness. However possible problem is the availability of reliable initial data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predictive estimate of human capital is quite difficult.

Average

number

workers

enterprises

educational

structure

personnel

Professionally

qualifying

structure

personnel

The main investments in human capital: annual salary fund; average monthly salary fund; salary per worker; the cost of retaining specialists; payments not related to production
Staff training costs: the cost of retraining and advanced training; staff training costs; increase in revenue (profit) as a result of industrial training and retraining
R&D costs: R&D costs; costs of training (attracting) scientists (consultations); Inventive Incentive Fund, innovation activities
Health care costs: medical examination costs; costs for labor protection and safety measures; costs of ensuring compliance with sanitary and hygienic requirements; expenses for payment of sick leaves, purchase of insurance policies for employees; payment for medical and other social services for an employee of the company, voluntary medical insurance paid by the company; expenses for health and sports activities; employee benefits costs healthy lifestyle life, the absence of bad habits and systematic physical education (sports)
Additional staff costs: the cost of attracting personnel (hiring, selection, dismissal); payment of transport costs; payment for housing and communal services; payment for overalls; food payment
Indicators of the effectiveness of investments in human capital: sales volume per employee; the amount of profit; production volume, including per worker; added value; manufactured products per hour of productive labor; voluntary medical insurance paid by the company; the number of productive hours spent on the production of a unit of output; administrative load factor (number of administrative and managerial and engineering personnel (number of production workers); lost productivity (value added per hour of productive labor x the number of hours lost); Total Factor Productivity Index

Age

structure

personnel

Average work experience in the specialty

Average work experience at the enterprise

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 on the costs of human labor, the efficiency of its use and the investments necessary for the normal functioning of human capital, in order to adopt management decisions that ensure the competitiveness of the enterprise and its success.

The article presents the results of a study of approaches and methods for assessing human capital used in Russian and foreign practice. An attempt was made to make a general classification of methods for assessing human capital. Assessment methods differ in the level of consideration of human capital (mega-, macro-, meso-, micro-levels), at the micro level, depending on the allocated components (the entire capital is assessed as a whole or individual components are assessed and then their sum), depending on the approach - costly or profitable. The authors formulated an approach to the classification of methods for assessing human capital according to the objectives of the assessment. When evaluating a company for the purpose of further merger or acquisition, an assessment of human capital as a whole is required; for making a decision in the field of personnel management, it is required to evaluate an individual (most often using an income approach).

human capital

methods for assessing human capital

approaches to assessing human capital

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Dobrynin A.I. Human capital in a transitive economy: formation, assessment of efficiency of use / A.I. Dobrynin, S.A. Dyatlov, E.D. Tsyrenova. - St. Petersburg: Nauka, 1999. - 309 p.

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Nosaleva N.S. The problem of assessing human capital // Proceedings of the VI International Student Electronic Scientific Conference "Student Scientific Forum" URL: / http://www.scienceforum.ru/2014/502/1044 (date of access: 04/06/2015).

Semenova M.V. Assessment of human capital // electronic resource: access mode: http://www.cons-s.ru/articles/88.

Tuguskina G.N. Methodology for assessing the human capital of enterprises // Personnel management. - 2009. - No. 5. P. 42–46.

Sam-Ho Lee Being knowledgeable or sociable?: Differences in human capital development and evaluation // electronic resource: access mode: http://www.business.uwa. edu.au/__data/assets/pdf_f ... Cognitive-Skills.pdf.

The development of the knowledge economy currently poses new challenges for appraisers, namely: the creation of technologies for valuation of intangible assets, intellectual capital, etc. The complexity of assessing these categories is due, among other things, to the ambiguity of their wording.

Human capital in the structure of the intellectual capital of the company is the basic and decisive successful development other components, so intellectual capital, or intangible assets, is an important component in business valuation.

IN modern conditions on the economic growth factors such as the innovative susceptibility of the economy, intellectual capital, the quality of human potential, that is, the person and his capabilities are of key importance. In the scientific literature, approaches to the study of the role of a person in economic processes have changed from using the categories of labor force, labor resources, and the human factor to using the category of human capital. Human capital is one of the structural components of intellectual capital, which also includes relationship capital (consumer, client, brand, market) and structural (organizational) capital.

Despite the fact that a number of researchers believe that the formulation of the problem of assessing human capital is fundamentally incorrect, the need to assess human capital, in our opinion, is an indisputable fact. However, as G.N. Tuguskin, when assessing human capital, they mainly use financial indicators, and quite disparately. There are various approaches to assessing individual components of human capital, however, a clear methodology for its comprehensive assessment has not been developed to date, and there are also no clear recommendations for choosing methods in various situations. In addition, the experience of assessing human capital in Russian enterprises is insufficient.

The analysis of approaches and methods for assessing human capital in Russian and foreign practice made it possible to identify the following criteria for their classification: by economic level (macro-, micro-), by the interpretation of human capital used, by the approach used.

At the micro level, the human capital of an individual is assessed, which is then summed up to obtain a general assessment of the human capital of an organization or the human capital of an organization as a whole is assessed; human capital on a global, world scale.

The main method for assessing human capital at the macro level (mega-, meso-) is the calculation of the human development index. This is an integrative indicator that takes into account: factors of the well-being of the population (GDP per capita); health factors (life expectancy), the level of education of the population and others.

Most often, this technique is used government bodies authorities of different levels as a tool for evaluating the effectiveness investment investments in improving the quality of human capital.

The vast majority of methods allow assessing human capital at the micro level, most of them are presented in the table.

Different groups of methods for assessing human capital are also distinguished depending on the interpretation used: a person in itself is capital, or capital is a combination of abilities inherited and acquired by a person, or human capital is a resource used by firms to obtain their income. The calculation of the cost of human capital based on tests in a business environment can be obtained based on two business games, seminars, professional courses with the help of high information technology. Adding to this an assessment of the cost of the prospective competitiveness of human capital, we obtain a comprehensive assessment of the organization's human capital.

Foreign researchers, considering human capital as a set of accumulated knowledge, skills and abilities, single out educational skills and socialization skills in its composition. At the same time, the following feature stands out: in the United States, socialization skills are more in demand: the ability to work in a team, leadership qualities, and in the countries of Southeast Asia - learning skills, namely discipline, learning ability, academic achievement. As a result, there are different approaches to assessing human capital (building testing, interviews, etc.).

Methods used in the United States for assessing individual human capital are aimed at assessing the availability and development of socialization skills. In the countries of Southeast Asia, assessment methods test knowledge, ability to acquire new knowledge, etc.

The study of existing methods for assessing human capital led to the following conclusion: the first thing to decide before choosing a methodology is the level of study of human capital. At the micro level, the second question arises - for what purpose is the assessment of human capital: the purchase of a business or personnel management, and then the approach used (amortization, income, cost, etc.) is determined.

Assessment method selection procedure:

1. Determining the level of evaluation.

2. Choice of the purpose of the study.

3. Choice of research approach.

The assessment of human capital in personnel management is mainly used to determine the adequate wages of employees, in order to interest a person in further professional development, increase production efficiency (productivity), and also motivate further career growth and work in this particular company.

When buying a business, one of the first places in the assessment of its potential profitability is the staff of the acquired company. This circumstance is due to the fact that the carriers of value are not only real estate, buildings, structures, machines, equipment, but also the image, logo, past achievements, the prestige of the organization - everything that is created by the employees of the enterprise. The professional and qualification potential of employees determines the possibility of effective use of the acquired property. From the point of view of assessing human capital as part of the acquired asset, adapted methods for assessing intangible assets prevail (table). However, it must be understood that the value of human capital will only be high if employees are interested in further work with the new management.

Methods for assessing human capital at the micro level

Classification sign	Evaluation Methods Considered (Evaluation Indicators)	Source in which the methods are presented
Structure of human capital	There are two components in the structure of human capital: basic and developed human capital, which differ in the methods of formation, content and, as a result, in the methods of assessment used.	Kritsky M.M. Human capital. L .: Publishing house Leningrad. university 1991. Stukach F.V., Lalova E.Yu. Formation and evaluation of basic human capital Agriculture// Omsk Scientific Bulletin. No. 4-111/2012
Depreciation estimate by type of asset	Considers human capital as an inseparable intangible asset of the second category, accordingly applying methods for evaluating intangible assets to its assessment	Leontiev B.B., Mamadzhanov Kh.A. Management of intellectual property at the enterprise: monograph. Yekaterinburg, 2011
	Associated with the assessment of depreciation of each type of investment in human capital multiplied by the time of their real turnover	Tuguskina G.N. Basic approaches and methods for assessing human capital in business value // http://www. rusnauka.com /20_ AND_2009 /Economics /49162.doc.htm
	asset models; involve keeping records of capital costs (similar to fixed capital) and its depreciation
Factors that determine the cost of human capital	Income factor, expenditure factor, value added of human capital, return on investment	Noskova K.A. Assessment of the human capital of the i-th employee of the organization // Topical issues of economic sciences: Ufa: Summer, 2013. - P. 4-8.
Assessment type: quantitative and qualitative	Methods are divided into monetary (monetary assessment) and non-monetary (qualitative assessment of human capital). One of the main monetary methods is the net value added model.	Milost F. Net value added monetary model for evaluating human capital // European scientific journal. 2014. - No. 1
Assessment type: quantitative and qualitative	Economic valuation is the valuation of income generated by human capital (individual); price assessment of human capital in terms of investment volume; reflection of the total value in the currency of the firm's (enterprise's) balance sheet. The integral assessment of human capital includes both natural and cost indicators for assessing human capital	Tuguskina G.N. Basic approaches and methods for assessing human capital in business value // http://www. rusnauka.com /20_ AND_2009 / Economics /49162.doc.htm
Cost type incurred	Method for assessing human capital based on the calculation of the cost of human capital; method for determining the initial and replacement costs for personnel; method of measuring the individual cost of an employee, etc.	Kastrulina Yu.M. Analysis of methods for assessing the value of human capital of economic entities // http://economics.ihbt. ifmo.ru/file/article/19.pdf
Type of income received	utility models. They allow assessing the economic consequences of changes in the labor behavior of employees as a result of certain activities, as well as the ability of an employee to bring more or less surplus value to the enterprise	Krakovskaya I.N. Measurement and evaluation of the human capital of an organization: approaches and problems // Economic analysis: theory and practice. - 2008. - No. 19. - S. 41-50.

As a result of the study, approaches to the classification of methods for assessing human capital existing in Russian and foreign practice were identified. The main criteria for classification are the economic level and the purpose of assessing human capital.

Reviewers:

Mazelis L.S., Doctor of Economics, Professor, Head of the Department of Mathematics and Modeling, Vladivostok State University of Economics and Service, Vladivostok;

Osipov V.A., Doctor of Economics, Professor of the Department of International Business and Finance, Vladivostok State University of Economics and Service, Vladivostok.

Bibliographic link

Danilovskikh T.E., Avakyan A.G. METHODOLOGIES FOR ASSESSING HUMAN CAPITAL: APPROACHES TO CLASSIFICATION // Fundamental Research. - 2015. - No. 6-1. - S. 108-111;
URL: http://fundamental-research.ru/ru/article/view?id=38403 (date of access: 03/20/2020). We bring to your attention the journals published by the publishing house "Academy of Natural History"

In recent years, the issue of intra-organizational career development of employees has been updated as an alternative to the use of traditional strategies aimed mainly at the recruitment and selection of personnel. In modern conditions, traditional strategies only increase the costs of enterprises, without bringing significant results due to objective factors of staff turnover.

Companies are gradually moving towards an approach to employees based on differentiation of employees and diversification of their intra-organizational development in order to promote the most valuable employees in the company. In this regard, there is an objective need to form integrated system assessment of human capital and its specific implementation. Methods for assessing human capital are based on qualitative and quantitative criteria.

Figure 1 - Methods for assessing human capital

Currently, in many enterprises there is a problem, which consists in the actual absence of a model for assessing human capital, despite the existence of a number of internal documents affecting certain intra-organizational aspects of such an assessment. Solving this problem is the main goal of this article.

The basic aspects of assessing human capital are due to its key role in economic development modern enterprises, as well as the ability of human capital to influence the value of the company, as a special intangible asset. In this regard, the system for assessing human capital should assume an effective approach to certain criteria, on the basis of which the collection and analysis of information reflecting the value of the human capital of an enterprise is carried out. At the same time, it can be rightly assumed that the realization of the strategic potential of an enterprise is impossible without the development of key professional skills and knowledge of the personnel.

Given the intangible nature of human capital, manifested in the form of knowledge, abilities, work and management skills, as well as its continuous accumulation and connection with specific workers, it should be noted that a specific set of criteria is less important than the measurement process and the use of the information collected.

Methods for assessing human capital

As an economic category, human capital can be assessed using qualitative and quantitative criteria.

Qualitative criteria reflect management models and methods for assessing human capital. Such management models, on the basis of which human capital assessment systems are developed, are, for example, a balanced scorecard, the EFQM quality model.

Systems for evaluating human capital according to certain quantitative criteria are based on cost and in-kind approaches to its definition.

The main quantitative approach is "an educational model that uses time estimates of human capital, reflected in person-years of education" . According to this model, the more time spent on a person's education, the more human capital he possesses. This approach is based on the position that the time spent on education directly determines the level of education of a person, therefore, it can be used to assess the professional knowledge and skills of a person. At the same time, this approach makes it possible to take into account both the unequal duration of the academic year or period, and the different value of one year of study, depending on the level of education. In accordance with this, it is possible to fairly objectively assess human capital, taking into account secondary education at school, higher education at the university, vocational education in various courses and additional programs, taking into account their differentiation and impact on the value of human capital. Various models using this approach can be applied both at the level of enterprises and an individual employee, and for an integrative assessment, reducing and increasing coefficients can be used for different types education.

An alternative to the educational model is an analytical model for assessing human capital.

The analytical model for assessing human capital makes it possible to roughly calculate the value of an enterprise's human capital based on an individual assessment of employees' personal capital.

The analytical model for assessing human capital operates on three criteria:

the human capital of the enterprise (KCHP) is the total value of the personal potentials of all employees of the enterprise;
personal capital of an employee (Clr) - a set of qualities and capabilities of an individual employee;
hierarchical potential (Ip) - a coefficient corresponding to the place of an individual employee in the structure of an enterprise, which depends, first of all, on the position held and, accordingly, on the wages due to the employee, but, most importantly, on the long-term expectations of return on his contribution to the activities of the enterprise.

The personal capital of an employee is determined by the product of wages in homogeneous positions and hierarchical potential:

Klr \u003d Salary * Ip (1)

At the same time, wages can be understood as both paid and planned wages of an employee. The hierarchical potential corresponds to job responsibilities and the average market assessment of the work of employees in similar positions. An approximate calculation of the human capital of an enterprise can be made by adding up the personal capital of the employees of this enterprise, which, in fact, reflects the monetary value of this intangible asset as a whole.

Kchp = ∑Clr (2)

The key feature of this approach is that the system of hierarchical potentials for employees holding certain positions is formed by each enterprise independently, depending on the value of work in a particular position. Criteria and guidelines may differ even in relatively homogeneous enterprises if the value assessments of work in a particular position do not match. Consequently, the personal capital of an employee is a benchmark indicator that allows you to evaluate the contribution of his work to the results of the economic activity of the enterprise, and on the other hand, its value to the enterprise.

An example of assessing the human capital of an enterprise using an analytical model is shown in Table 1.

Table 1. Analytical model for assessing the human capital of an enterprise

Job title	Salary at the enterprise, rub.	Average salary in the region, rub.	Hierarchical potential in the enterprise
CEO
Chief Accountant
Commercial Director
Executive Director
Sales manager
Head of marketing department

According to this model, it is possible to determine the personal capital of an employee as a separate individual in the organizational and managerial aspect. The sum of personal capitals of individuals represents the human capital of the enterprise, which can be used by the management of the organization as a guideline. At the same time, this approach allows us to estimate the integrated estimated costs per employee, including health insurance, bonuses, direct wages, paid fare and other types of expenses.

The application of this approach in a particular company allows the management of the organization to count on a certain desire of employees to intensify their work, offer innovative ideas, while the employees themselves can receive adequate remuneration in accordance with the results of the enterprise.

Applied aspects of human capital assessment are related to its quantitative expression for the development and adoption of certain management decisions based on the results obtained.

The widest range of applied problems allows solving human capital assessment systems based on quantitative criteria and different approaches an analytical model for assessing human capital, which is an alternative to the educational model.

The analytical approach can also use as a basis for valuation a formula based not on wages and hierarchical potential, but on the cost of human capital:

CHKR = PSChK + PZUN

PSCHK - the initial cost of the human capital of this worker;

PZUN - the cost of acquired knowledge, skills and abilities.

It should be noted that the above formula is rather a quantitative characteristic of the value of human capital, which does not allow for a correct assessment of human capital. In practice, a detailed formula for estimating human capital should be used:

CHKR \u003d PS - SUZ + SDR + SNZ + a4 * SI (3)

where CHR is the value of the human capital of an individual employee of the organization;

The human capital of the enterprise in this case represents the totality of the human capital of all employees of the organization. This approach is distinguished by a structured assessment of human capital and provides an opportunity to determine the weighting factors according to the current state of the enterprise's labor resources. At the same time, the direct result of the estimated assessment of the human capital of the enterprise depends on the coefficients of significance of each component.

Another approach to the assessment of human capital is the principle of capitalization of future income, based on the "position of preference for goods over time, according to which people value a certain amount of money or a set of goods in the present time more than the same amount or set of goods in the future" .

In accordance with this approach, each individual is considered as a combination of a labor unit and the human capital embodied in it. Consequently, the wages that each worker receives can be regarded as a direct reflection of the market price of his material essence and the rental income from the human capital invested in this essence.

Within the framework of this approach, human capital can be assessed as follows:

CHKRa \u003d ∑ (ZPtotal - ZPt) * (1 + S i) - n (4)

where CHKRa is an assessment of the human capital of an employee aged a;

ЗПtot - total wages;

ZPch - part of wages attributable to labor;

n is the age at which a person's active labor activity ends;

S i - interest rate.

However, this method requires a criteria-based determination of the size of the interest rate, depending on who exactly the person worked for in a particular period of his life, the amount of his salary and the enterprise where he worked. An ideal-practical application is a situation in which a person has worked all his life at one enterprise, over the years receiving increasing wages. In the conditions of a single enterprise, the application of this approach is largely biased.

At the same time, human capital can be represented as a special property resource of an organization that brings it income, therefore, "human capital can be represented as a discounted wage received by an employee during the entire working life period" . According to this, human capital and the income received by an employee from its use can be objectively assessed. Human capital can be defined as the weighted average of annual earnings expected over the entire working life period, i.e. permanent income of an employee, which brings him human capital as a component of property. Total human capital can be defined as follows:

W 1 /(1+r) + W 2 /(1+r) 2 + W n /(1+r) n (5)

where W i is the annual earnings expected by the employee from the use of human capital;

n is the lifespan of the worker in years.

r is the discount rate.

When using this approach directly in an organization to assess human capital, the current age of current employees should be taken into account.

Thus, approaches to the assessment of human capital are largely determined by the capabilities of the enterprise that makes such an assessment, the criteria list of factors that make it possible to determine human capital, and the formalization of the assessment procedure. It should be noted that the most effective is the combination of management models, cost and in-kind approaches to the assessment of human capital.

Assessment of the human capital of the organization

In enterprises, the following conditions often develop in relation to the assessment of human capital:

A formalized organizational and managerial approach is applied to the assessment of human capital
There is a formal consolidation of existing methods for assessing human capital, which is reflected in the regulation on personnel policy or a similar document.
A formalized approach to the assessment of human capital is aimed at ensuring a high level of professional training of personnel and its effective use.
In the organizational and managerial aspect, work is underway on the professional growth of personnel in order to develop human capital.
At the same time, the regulation on personnel policy does not contain a methodological justification for assessing human capital. In general, the enterprise adheres to the traditional management model in relation to the assessment of human capital without directly reflecting the results of the assessment.

At the same time, in most organizations and enterprises of various forms of ownership and fields of activity, there is often a provision on the certification of personnel. The regulation on the procedure for attestation of managers, specialists and employees of departments in itself refers to the methodological basis for personnel assessment. Considering that the main purpose of certification in an enterprise is to determine the degree of compliance of the qualification level of managers, specialists and employees with the qualifications of the work they perform, it can be concluded that in such cases enterprises focus on the qualitative characteristics of human capital.

As a result, it is possible to present the traditional organizational and managerial approach to assessing human capital in the form of a block diagram, which is shown in Figure 2.

Figure 2 - Organizational and managerial approach to the assessment of human capital

In accordance with this approach, the assessment of the use of human capital is carried out in the following areas:

analysis labor indicators and structure of labor resources;
analysis of the effectiveness of the use of working time;
analysis of the effectiveness of the use of labor resources.

Such a system for assessing human capital does not include quantitative methods of assessment, being limited only to quality indicators and formalized methods of analysis. It should be noted that this characterizes the existing human capital assessment system at the enterprise from the negative side.

According to the current practice, the assessment of the professional qualities of the personnel affects the effectiveness of their labor contribution and reflects the degree of its compliance with the activities of the personnel. In accordance with the accepted provisions, the assessment of human capital is carried out in relation to qualification requirements and necessary knowledge and professional skills.

In this case, the following are the goals of assessing human capital:

improving the selection, training and placement of personnel;
stimulating the growth of the qualifications of employees and increasing responsibility for the results of decisions made;
development of initiative and creative activity of managers, specialists and employees;
creating a reserve.

Accordingly, the tasks of assessing human capital are:

determination of service compliance of managers, specialists and employees of the position held;
identifying the prospects for using the potential abilities and capabilities of the employee;
stimulating the growth of the employee's professional competence;
determination of areas for advanced training, professional training or retraining of an employee;
making proposals for the movement of personnel, the release of an employee from a position, as well as the transfer to a more or less qualified job.

At the same time, the organization can also apply a standardized approach to personnel assessment, based on professional standard specialties and positions of persons subject to certification. Therefore, we can conclude that under the standardized approach, only human capital is subject to assessment in relation to employees holding administrative positions, as well as specialists and employees, the rest are not subject to assessment. The structure of the standardized approach to the attestation assessment of personnel is shown in Figure 3.

Figure 3 - The structure of a standardized approach to assessing the human capital of an organization's personnel

Improving human capital assessment

First of all, for further development mechanisms for assessing human capital in an organization, it is necessary to determine the goal of improving the efficiency of the human capital assessment system, which can, for example, be an increase in labor productivity by 5-10%.

If we consider the organizational and managerial approach to assessing human capital, then it requires the inclusion of quantitative methods to increase objectivity and obtain more accurate information about the human capital of an organization.

To do this, you can apply a cyclical approach to assessing human capital, which will be a form of interpretation of the management model shown in Figure 4.

Figure 4 - Management model for assessing human capital

As part of the formation or improvement of the human capital assessment system, this model should be supplemented by a quantitative method for determining the human capital of each employee. At the same time, it is recommended that a direct assessment of the human capital of each employee be carried out during the certification in accordance with the current procedure for its implementation, defined in the certification regulation. This is due to considerations of saving labor and time resources.

As a quantitative method, it is proposed to use the formula for assessing human capital (3), the essence of which is discussed above:

CHKR \u003d PS - SUZ + SDR + SNZ + a4 * SI (6)

where CHR is the value of the human capital of an individual employee of the organization;

PS - the initial cost of the human capital of this worker;

KMS - the cost of obsolete knowledge of this employee, is determined by the formula a1 * PS;

SDR - the cost of acquired knowledge, skills and abilities of a given employee, is determined by the formula a2 * PS;

SNZ - the cost of implicit knowledge and abilities of a given employee, is determined by the formula a3 * PS;

SI - the cost of investment in this worker;

а1, а2, а3 and а4 – weight coefficients determined by expert way.

Let's define the elements of this formula.

The initial cost of the human capital of an individual employee is defined as the total cost of recruiting, selecting and hiring an employee. The scheme for assessing the initial cost is presented in table 2.

Table 2. Initial cost of human capital

		Elements
	Direct costs	Search and selection
		Selection and recruitment
		Hiring and clearance
		Provision of a workplace
	indirect costs	Internal selection and selection
		employee promotion
		The cost of initial training of an employee, etc. expenses
		Other types of indirect costs
		TOTAL INITIAL COST OF HUMAN CAPITAL

Since, over time, human capital is subject to depreciation due to weakening of health, obsolescence of knowledge, degradation of knowledge, a decrease in the desire for self-learning, development, etc., an assessment of such depreciation is required, since human capital is an asset of long-term use. The depreciation of human capital is expressed by the cost of obsolete knowledge, depending on the initial value of the human capital of an individual worker. The coefficient a1, which reflects the obsolescence of the knowledge of a particular employee, is proposed to be equal to 0.05 for every 3 years of his work at the enterprise.

Acquired knowledge increases human capital and is the reverse process of knowledge obsolescence. Acquired knowledge is expressed in terms of the initial value of the human capital of an individual worker. The coefficient a2, which determines the acquired knowledge, skills and abilities of a particular employee, is proposed to be equal to 0.1 for each successfully passed certification during the period of his work at the enterprise.

The value of implicit knowledge of an individual employee reflects the actual result of introducing innovations, innovative developments and proposals into the company's business processes, this also includes the results of rationalization and ideas proposed by this employee. Under the implicit knowledge of an employee, one should take into account his abilities, talents and professionally important qualities. This also includes knowledge obtained as a result of the direct accumulation of experience, the use by the employee of his natural qualities, psychological capabilities and other individual personality traits. The value of tacit knowledge is expressed as a function of the initial value of the human capital of an individual worker. The coefficient a3, which determines the implicit knowledge, skills and abilities of a particular employee, is proposed to be equal to 0.5 for each successful case of introducing innovations, developments and proposals into the company's business processes during the period of work of this employee at the enterprise.

The system of payment for knowledge and compensation is to reward the employee for the additional knowledge and skills acquired by him, which contribute to the growth of professionalism. This approach is justified in the case when the competitive advantage of the organization directly depends on the level of competence of the employee working in it. The cost of acquired knowledge is determined by the amount of investment in each employee to increase his human capital, develop a professional or production level, protect health, expand production and economic experience and, in general, improve well-being. Therefore, investing in a particular employee will be economically viable if, in the end, it will ensure the growth of the company's profitability. At the same time, it is possible to evaluate the knowledge gained through education, accumulated professional experience, by evaluating investments in human capital. Therefore, it is necessary to separate the estimated value of the acquired knowledge of an individual worker and the value of investment in this worker.

The cost of investment in a particular employee is determined by the product of the cost of training this employee and the rate of return on investment in staff training. At the same time, the coefficient of significance of the value of investments in a particular employee is proposed to be equal to 1, since investments in education, development of a professional or industrial level, health protection, etc. directly affect the growth of human capital.

At the same time, using the derivative version of formula (5), it is possible to determine the current human capital of one employee, based on the average wage for a specific period of time:

PTC \u003d W 1 / (1 + r) + W 2 / (1 + r) 2 + W n / (1 + r) n (7)

where W i is the average salary at the enterprise for the year;

n - billing period;

r is the discount rate.

The derived version of this formula allows you to compare the human capital of each employee with the average for the enterprise.

To do this, for a particular employee, it is necessary to determine his average salary and, based on the results of the corresponding calculations, compare the current human capital for the enterprise and the current human capital of a particular employee.

Let's take an example.

The billing period is 3 years.

The discount rate will be determined based on the discount rate of the Central Bank of the Russian Federation of 8.25% and the forecast inflation rate of 5%, which gives the value of the discount rate of 13.25%.

The average salary at the enterprise was:

2014 - 40271 rubles.

2015 - 41188 rubles.

2016 - 43646 rubles.

Let's calculate the current human capital of one employee at this enterprise:

SP = 40271 / (1 + 0.1325) + 41188 / (1 + 0.1325) 2 + 43646 / (1 + 0.1325) 3 = 40718 / 1.1325 + 41188 / 1.2826 + 43646/1, 4525 \u003d 35954 + 32113 + 30049 \u003d 98116 rubles.

The results of the quantitative determination of the human capital of each employee according to formula (6) can be less, equal or exceed the value of the indicator of the current human capital of one employee, which is calculated for the enterprise according to formula (7). In the first and second cases, further development of the employee is required in order to increase his human capital. If the human capital of an employee exceeds the value of the indicator of the current human capital of one employee by 2-3 or more times, the possibilities of his career development should be considered.

Through the introduction of quantitative methods for assessing human capital, the issue of specific directions for the development of a particular employee is also resolved, i.e. who exactly, why and for what to teach. As a result, this will allow the organization to clearly form a register of which specific employees to train for key positions and for what training should be provided.

The use of the proposed quantitative approach to assessing human capital in organizations will make it possible to comply with the management concept, according to which the enterprise will be able to use cost indicators in assessing the results of its economic activity and comparing them with market success.

Thus, it is possible to achieve an objective combination of quantitative and qualitative criteria, the latter being the correspondence of the level of qualification and assessment of professional qualities. At the same time, it will not be necessary to change the essence of the organizational and managerial approach, on the contrary, it will be improved.

In general, given the proposed combination of qualitative and quantitative criteria for assessing human capital, which are proposed to be used in order to improve the system for assessing human capital in an enterprise, we can conclude that after the implementation of the proposed approach in an organization, the system for assessing human capital will correspond to the scheme shown in Figure 5 .

Figure 5 - Organizational and managerial approach to assessing human capital after the introduction of a quantitative approach to determining the human capital of each employee

Results of improving the assessment of human capital

The developed system for assessing human capital, taking into account the use of qualitative and quantitative assessment criteria, will allow assessing the knowledge of employees based on the influence of the following factors:

Investments in intellectual and Professional Development personnel.
Adjustment of human capital depending on outdated knowledge.
Adjustment of human capital in accordance with the acquired experience, professionalism and intellectual knowledge.
Additional reassessment of human capital, taking into account implicit knowledge, skills and other individual characteristics of employees.

As a result, the assessment of human capital will achieve the results shown in Figure 6

Figure 6 - Factors of influence on human capital

In accordance with this, the data obtained on the current structure and cost of human capital will achieve the following results:

effectively apply in the current economic activity the key asset for the company, which is human capital, to increase the company's competitiveness;
increase labor productivity through the effective use of human capital;
manage existing intellectual assets by developing human capital in terms of increasing intellectual and professional potential, which in long term allows you to progressively increase the capitalization of the company.

Indirect results of the formation of a system for assessing human capital are the possibility of improving labor processes in the organization, in particular, reducing the loss of working time and rationalizing the labor process. By evaluating existing, acquired, implicit and obsolete knowledge, as well as investing in a specific employee, the enterprise gets the opportunity to eliminate the loss of working time, as well as the regulation labor activity generally.

It should be noted that human capital is involved in any on-farm processes, therefore, for its rational use, it is necessary to foresee all the possibilities leading to unproductive losses of working time, which directly affects the decrease in labor productivity. For enterprises that are faced with a lag in the growth rate of labor productivity from the growth rate of wages, this aspect seems to be extremely relevant.

The slowdown in productivity growth is facilitated by lost working hours, interruptions in work, unscheduled breaks and various violations associated with the direct use of human capital. Procedures for increasing the efficiency of using human capital at an enterprise are reduced to scientific organization labor processes, the use of opportunities for its intensification. The most complete use of the objective opportunities to improve working conditions and increase the efficiency of the use of human capital is ensured with a comprehensive improvement in the organization of labor. Improvement working conditions contributes to an increase in the intensity of the use of human capital, both at the enterprise as a whole and in its individual divisions or in relation to specific categories of workers, which predetermines the use of reserves for labor productivity growth.

The consequence of the formation of a system for assessing human capital in an enterprise in the conditions of innovative development of an organization is an increase in labor productivity by 5-10%.

The developed model for assessing the value of the human capital of an enterprise will make it possible to more rationally approach the existing personnel assessment and certification policy at the enterprise in order to provide opportunities for assessing the use of human capital.

Problems of assessing human capital

In modern conditions, human capital in Russia is the main factor of intensive economic growth. At the same time, the need to assess human capital is an indisputable fact. However, in this area there are a number of problems of an objective and subjective nature.

Key issues in human capital assessment

	Problem	Description
	Narrow approach to human capital assessment	Most of the subjects either use purely managerial models for assessing human capital, or use economic or financial indicators in assessing human capital, and the use of such models in itself is rather fragmented.
	Lack of experience in assessing human capital in an enterprise	Many enterprises simply do not have such experience. This is aggravated by the fact that in order to form a model for assessing human capital in modern conditions, it is necessary to apply a scientific, economic and / or social approach to human activity and its potential, as well as the goals of economic activity and ways to achieve them.
	Ignoring aspects of technological progress and innovation	In this context, even if the enterprise has any system for assessing human capital, it ignores quantitative criteria, which makes it difficult to determine the human capital of employees. At the same time, the quantitative and qualitative improvement of the social product for certain period time needs to be quantified. Consequently, the enterprise does not include in the results of the assessment of human capital the results of the impact of technological progress and innovation, which are precisely the key factors of long-term economic development that are associated with the future development of the Russian economy. As a result, the increasing role of human capital as the main factor in economic growth is ignored.
	Neglecting the value of human capital to the organization	Human capital is of particular importance as a special asset that allows the implementation and implementation of various projects. In fact, without human capital, innovation is impossible either in production, or in commerce, or in the management sphere. Innovative activity of an organizational and economic nature is based on the results of the use of human capital. Human capital is an asset of fundamental importance that ensures the innovative development of enterprises. Therefore, it is necessary to assess human capital in order to increase the effectiveness of innovative activities of enterprises.
	Insufficient use of human capital	Enterprises use the available human capital for the direct implementation of innovative activities, regardless of the form of use. The key goal of using human capital is to create organizational and economic advantages that can be used in current and future activities. Human capital is an asset of strategic importance, since the development and implementation of innovations in modern socio-economic conditions relies mainly on human resources. In this regard, it is necessary to quantify it in order to increase the efficiency of innovation.

The solution to these problems, among other things, lies in the development of methodological approaches to the assessment of human capital.

Methodological approaches to the economic definition of human capital, based on various models, develop ideas that provide new, more realistic options for assessing human capital. Depending on the quantitative model for assessing human capital, its value is reduced to any set of criteria. Criteria models allow quite objectively and reliably assessing human capital.

Enterprises often use a formalized organizational and managerial approach to assessing human capital. At the same time, enterprises pursue the goal of ensuring a high level of professional training of personnel and its effective use. However, there is often no methodology for assessing human capital regulated in internal documents, since the management of the organization adheres to the traditional management model regarding the assessment of human capital. As a result, the main tool for assessing human capital in such organizations remains certification, the rules of which are fixed in the appropriate provision, and the emphasis is on the qualitative characteristics of human capital.

Enterprises often limit themselves to assessing human capital in three basic areas: analysis of labor indicators and the structure of labor resources, analysis of the efficiency of using working time, and analysis of the efficiency of using labor resources. As part of the certification, the compliance with the level of qualification and professional quality workers.

In practice, this approach is characterized by a rather low efficiency in assessing human capital, as it is limited by the methodological framework, which leads to insufficient intensity of the use of human capital in general.

Solving these problems, within the framework of this article, a model for assessing human capital has been developed, taking into account the possible use of quantitative assessment criteria in the framework of the organizational and managerial approach, and a mechanism for their application in practice has been proposed.

conclusions

The existing approaches to the assessment of human capital are due to the fact that this is the only economic component that has the ability to produce value, but which is difficult to assess. Despite the development of various models for assessing individual components of human capital, a clear methodology for its comprehensive assessment has not been developed to date. Thus, despite the existing theoretical development of the problems of human capital, the issues of its measurement have not been fully developed, and the estimates of the value of this asset are extremely rare, fragmented and very contradictory. There is a lack of specific methods, as well as difficulties in collecting, processing and evaluating the reliability of the necessary statistical information. Most of the existing assessment models operate with a set of indicators that can be assessed according to the current formation of an array of information about the individual elements of the assessment system, which is used in direct assessment.

In accordance with this, within the framework of this article, a model of a managerial model for assessing human capital was developed, based on the cyclic interdependence of employee motivation and the results of the economic activity of an enterprise. This approach will allow for the actual assessment of human capital to determine the economic efficiency of its use.

The proposed model, on the basis of which the human capital assessment system was developed, proceeds from the fact that investments in the development of a particular employee will be economically feasible if, in the end, they ensure the growth of the company's profitability. The possibility of developing a professional level and expanding production and economic experience should be taken into account as a factor in increasing the profitability of an enterprise.

In accordance with this model, it is proposed to use a quantitative approach to determine the human capital of each employee, and the assessment itself should be carried out during the certification in accordance with the current procedure.

To quantify human capital, it is proposed to apply a formula that takes into account the initial cost of the human capital of a particular employee, the cost of his obsolete and acquired knowledge, as well as the cost of implicit knowledge and investment in a particular employee.

The result of the formalization of a quantitative approach to assessing human capital, the introduction of the proposed model and taking into account the target orientation of the developed system for assessing human capital in an organization will be an additional asset that can be assessed qualitatively and quantitatively using the recommended methodology for assessing human capital. At the same time, the assessment of specific employees can be carried out in accordance with the criteria for optimality and profiling of target competencies.

Literature

Alaverdov A.A. Control by human resourses organizations. – M.: Synergy, 2012.
Armstrong M. The practice of human resource management. - St. Petersburg: Peter, 2012.
Ivanova I.A. Human capital management. - M.: MGSU publishing house, 2011
Kafidov V.V. Stimulating the needs of entrepreneurs in the development of human capital. – M.: Delo, 2013.
Odegov Yu.G., Rudenko G.G. Personnel Management. – M.: Yurayt, 2014.
Rozina E.V. Management of the development of the human capital of the organization. – M.: Prospekt, 2014
Travin V.V., Kurbatova M.B. Human resource management. - M .: Publishing house "Delo" RANEPA, 2013.
Hugheslid M. How to manage human capital to implement the strategy. - St. Petersburg: Peter, 2012.
Shultz T. Investments in human capital. – M.: Publishing House of the Higher School of Economics, 2003.

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Introduction

Subject term paper"Assessing Human Capital".

The concept itself was introduced into economic theory only in the twentieth century. But the content has been thought about since ancient times. The works of the great philosophers of ancient times have come down to us, devoted to the role of man in the economy, or as they said then: - economy. Man was one of the central figures in the economy.

In the era of industrialization, the role of man in the economy and wealth of the country was redefined. Physical capital comes first. Under the conditions of mechanization, human labor was replaced by cheaper and better quality mechanical, automated labor.

In our modern, informational age, the role of a person again comes to the first and decisive role. We need professional personnel who can manage and operate high-tech equipment.

Most countries are investing more and more in human development, or as we will discuss in our term paper - in the development of human capital.

But by investing money, the state and investors expect a return on their investments, and the question arises: "How to measure and evaluate human capital?" Currently, there are many concepts, and we will look at the main ones.

In our time, the state, whose people will have better human capital, has more chances to get ahead in the race of scientific and technological development (STD). Which, as a result, will give more high level life and more opportunities for human development.

That is why the issue of assessing human capital is one of the most important topics. If we can objectively evaluate human capital, then, based on the results obtained, it will be possible to build an effective plan for further development.

Our course work is divided into 3 chapters. In them, we will consider the very concept of human capital, its structure.

We will also touch on methods for assessing human capital, as well as criteria for assessing human capital. We will measure human capital using the UN method. Let us write down and analyze the equations that will be used to measure human capital.

At the end of our work, we will follow the formation of human capital in Russia, give its assessment and see the development of this assessment with the help of the latest statistical data.

1. Basicstheorieshumancapital

1.1 concepthumancapitalAndhisstructure

IN modern world The concept of human capital has a very broad meaning. Many scientists either include new characteristics in the concept of Human Capital, or, on the contrary, remove them from their complex and long definitions. Although there is such a thing as human capital for a long time, it began to take its form only in the sixties of the twentieth century. At this time, the first theories on the topic of human capital appeared. The most famous scientists who received the Nobel Prize in economics for this discipline were Theodor W. Schultz in 1979 and Gary Becker in 1992.

In the modern economic dictionary, such formulations of human capital are given. Human capital:

1) The capital resources of society invested in people, man; human capabilities to participate in production, create, build, create value.

2) Human knowledge and skills representing the conditions, resource, tool of creative activity

We believe that human capital can be distinguished as an individual and social type of capital.

Individual human capital is a set of knowledge, skills and health of a person, characterized by belonging only to this individual, who is able to freely choose how to use his capabilities.

In the social sense of this concept, human capital is the totality of knowledge, health and professional skills of all individuals, considered as a whole. This should also include the number of able-bodied population, dependents and the unemployed.

Such a concept as maternity capital should also be introduced into the structure of the Cheka. This is an indicator characterized by the possibility or impossibility of giving birth to children, giving them education, and providing all kinds of material assistance.

All this creates national human capital.

It is formed through investments in upbringing, education, culture, health of the population, in improving the professionalism, level and quality of life of the population, in science, knowledge and intellectual capital, in entrepreneurial ability, in information support and security of citizens, in economic freedom in its international definition, into the tools of intellectual labor, into the environment for the functioning of human capital as a factor in the development of the economy and society.

Human capital as a store of knowledge, skills, experience can not only accumulate in the process of investment, but also materially and morally wear out.

The integral return on investment in human capital in an efficient state increases over time. Human capital is an intensive factor of development, and the law of diminishing returns does not apply to it with a correctly chosen strategy for the development of human capital, the economy, statehood and civil defense. For example, in a criminalized and corrupt country, the Cheka cannot function effectively by definition. Even if it is an "imported" external high-quality Cheka, provided by its inflow. It either degrades, getting involved in corruption and other counterproductive schemes, or “works” inefficiently.

Currently, on the basis of the theory and practice of human capital, a successful paradigm for the development of the United States and leading European countries is being formed and improved. Based on the theory and practice of the Cheka, Sweden, which lagged behind, modernized its economy and returned its leadership position in the world economy in the 2000s. Finland, in a historically short period of time, has managed to move from a predominantly resource-based economy to an innovative economy.

All this took place not because the theory and practice of Cheka realized a certain magic wand, but because it became the answer of economic theory and practice to the challenges of the time, to the challenges of the innovative economy emerging in the second half of the 20th century, to the challenges of its highest stage - the knowledge economy, as well as venture scientific and technical business.

In the conditions of the globalization of the world economy, in the conditions of free flow of any capital, including HC, from country to country, from region to region, from city to city in the conditions of intense international competition, accelerated development high technology HC serves as the main intensive competitive factor in the development of those countries of the world that carry out advanced investment of high-quality HC, organize and finance its inflow into the country, create better working and living conditions for leading specialists of the world and the country.

The choice of human capital as the main development factor for a developing country literally dictates a systematic and integrated approach in developing a concept or strategy for the development of both human capital itself and the country's overall development strategy. Requires linking all other documents with them strategic planning. This dictate follows from the essence of the national Cheka as a synthetic and complex factor of development. Moreover, this dictate emphasizes the high quality and productivity of labor, the high quality of life, work and tools of specialists that determine the creativity and creative energy of human capital.

An analysis of the processes of scientific and technological development shows that human capital, the cycles of its growth and development are the main factors and drivers of the generation of innovative waves of development and the cyclical development of the world economy and society. Gradually knowledge accumulated. Education and science developed on their basis. A layer of highly professional scientific, technical, managerial and, in general, intellectual elite was formed, under whose leadership another breakthrough was made in the development of the country. Moreover, the level and quality of the national Cheka determine the upper bar in the development of science and economics. And without raising the quality of the national HC to the level required by the innovative economy of quality and work ethics, it is impossible to jump into the innovative economy and, moreover, into the knowledge economy.

At the same time, the share of unskilled labor in the GDP of developed and developing countries is becoming smaller, and in technologically advanced countries it is already vanishingly small. Any work now in a civilized country requires education and knowledge.

The locomotive for the development of HC in the economy is competition in all types of activities. Competition forms and selects the best specialists, the most effective management, improves the quality of CC. Competition stimulates entrepreneurs and management to create innovative products and services. Free competition, economic freedom in its international definition are the main stimulators and drivers of the growth of the quality and competitiveness of the national human capital, the growth of knowledge production, the generation of innovations and the creation of an effective innovative products.

There is also a negative, passive and positive CC. The concepts of negative, passive and creative (innovative) human capital help to better understand and interpret the huge differences in the cost, quality and productivity of national human capital of the countries of the world. The main indicators and parameters of national HC are calculated according to integral macro-indicators, reflect the processes, final characteristics and results at the macro level. The introduction of types, types and characteristics at the microlevels and at the level of the individual, family and organization makes it possible to detail the essence of the processes of integration of human capital at all levels.

Individual negative human capital is the accumulated stock of special and specific knowledge, pseudo-knowledge, skills, moral and psychological deviations of the individual, allowing him to receive income and other benefits for himself through illegal, immoral, fraudulent or incompetent activities that interfere with the creative activities of others and their creation of new goods and incomes.

An individual with a negative HC is only a consumer, a destroyer and a dependent for the creative part of the population. Such an individual, through criminal, corrupt, fraudulent and other similar activities, lives by appropriating part of the national wealth, without making his personal contribution to it, and prevents effective work other people. Moreover, the negative part of the Cheka includes people with higher education, with diplomas of doctors of sciences and various academies.

The composition of the negative human capital includes incompetent managers and incompetent specialists in all types of activities, pseudoscientists and pseudoinnovators whose activities harm science, the economy and society.

The negative part of the national human capital is the negative shares of individual and corporate human capital, corrupt state institutions, incompetent and corrupt officials, inefficient state management technologies and systems, an inefficient part of the systems of upbringing, education, science, healthcare, security, low quality of life and outdated and inefficient tools of intellectual work.

From the point of view of the theory of economic and other changes, we formulate the concept of negative human capital as follows.

Negative human capital is such changes in human capital that lead to negative qualitative changes in the individual, in the family, in organizations, in education, science and other components of human capital, in the economy, in state institutions and in society. They reduce the cost and effectiveness of human capital at the appropriate level, and generally reduce the productivity and quality of national human capital.

An example of negative human capital is presented in Chapter 3.

Passive human capital is the share of low competitive and non-creative HC of any level, which is mainly aimed at self-survival and self-reproduction and does not participate in innovation processes development.

Thus, according to the degree of creativity, creativity and efficiency as a productive factor, human capital can be divided into negative HC (destructive, actively interfering with development processes), passive HC - purely consumer, not creative, not participating in innovative processes, and positive - creative, creative, innovative Cheka. Between these states and the components of the total HC, there are states and components of the HC that are intermediate in terms of efficiency.

A significant contribution to the accumulated negative HC is made by corrupt officials, criminals, drug addicts, excessive drinkers, loafers, loafers and thieving people. And, on the contrary, a significant share of the positive part of the Cheka is made by workaholics, professionals, world-class specialists. The negative accumulated human capital is formed on the basis of the negative aspects of the nation's mentality, on the low culture of the population, including its market components (in particular, the ethics of work and entrepreneurship). Contribute to it are the negative traditions of the state structure and the functioning of state institutions on the basis of lack of freedom and underdevelopment of civil society, on the basis of investments in pseudo-education, pseudo-education and pseudo-knowledge, in pseudo-science and pseudo-culture. A particularly significant contribution to the negative accumulated human capital can be made by the active part of the nation - its elite, since it is she who determines the policy and strategy of the country's development, leads the nation along the path of either progress, or stagnation (stagnation) or even regression.

Negative human capital requires additional investment in the national HC to change the essence of knowledge and experience. To change the educational process, to change the innovation and investment potential, to change in better side the mentality of the population and improve its culture. In this case, additional investments are required to compensate for the negative capital accumulated in the past. Positive human capital is defined as the accumulated human capital that provides a useful return on investment in it in the development and growth processes. In particular, from investments in improving and maintaining the quality of life of the population, in the growth of innovative and institutional potentials.

The fact that the Cheka cannot be changed in short time, especially with a significant amount of negative accumulated human capital, in fact, is the main problem in the development of the Russian economy from the point of view of the theory of development of human capital.

The most important component of human capital is labor, its quality and productivity. The quality of labor, in turn, is significantly determined by the mentality of the population, the quality of life and the index of economic freedom. Low-productivity and low-quality labor significantly reduces the cost and quality of the accumulated national HC.

1.2 Indicatorsestimateshumancapital

When calculating the cost and effectiveness of the national human capital through the share of the innovative sector of the economy in GDP, through the efficiency of labor and accumulated human capital, the impact of negative and passive human capital on the indicators of national human capital is taken into account automatically through integral indices and macro indicators, including GDP, the share of the innovative economy in GDP, the index of economic freedom , quality of life index and others.

Currently, more and more supporters are gaining the point of view that human capital is the most valuable resource. modern society far more important than natural resources or accumulated wealth.

Symptomatic in this sense is the statement of one of the prominent theorists of human capital, L. Thurow: “The concept of human capital plays a central role in modern economic analysis". A.M. Bowman called "the discovery of human capital a revolution in economic thought".

Of particular relevance today is the problem of assessing human capital, which concerns everyone - from scientists, financial analysts to HR consultants. Organizations are interested in those processes and practical technologies that help increase profits. "Firms recognize the fact that intangible assets add to the difference between a company's net value and market value," concludes Mark Thompson of Templeton College, Oxford. An example is the manufacturing giant mobile phones Corporation "Nokia", whose tangible assets account for only 5%. The remaining 95% of its assets are intangible, including the qualifications, skills and talents of employees, as well as know-how.

It should be noted that the total amount of human capital should be considered both for an individual, for a firm and for the whole society as a whole. Human capital has its own complex internal structure, each of the components of which consists of different assets, which, in turn, have their own qualitative and quantitative

characteristics. To assess human capital, both natural and cost indicators are used. Natural (and temporary) indicators are relatively simple, they can be calculated at different levels: individual, firm and state, respectively, to various components. To assess the health fund, the average life expectancy, mortality of the population by different reasons, mortality rate, natural population growth, life expectancy at birth, proportion of the working-age population, specific gravity older people in the structure of the population, the level of disability in the country, the level of diseases with temporary disability, the prevalence of bad habits, the physical development of the population, etc. To assess the fund of education, these are: the level of formal education (number of years of study), the level of knowledge and intelligence (IQ coefficient), - at the level of the individual; the share of specialists with higher and secondary education, the share of personnel engaged in R&D, the number of inventions, patents - at the firm level; average number of person-years of study, number of graduates educational institutions, the number of scientific personnel and organizations, the level of functional literacy, the volume of production of new information - at the state level, and a number of others.

In the first half of the XX century. I. Fisher, S.Kh. Forsyth, F. Crush, Yu.L. Fish et al. also tried to calculate the cost individual person and the entire population of the country.

Thus, cost indicators are the most obvious and simple, in terms of the possibility of their definition and calculation. However, the cost of producing human capital is not the value of human capital, but the value of investments in human capital, and investments are never identical to the value, since they are often unproductive.

The value of human capital is determined not by the price of its production, but by economic effect from its use.

Consider the category of wages in terms of assessing human capital. Note that Western economic science has largely revised the category of wages. The structure of wages has undergone significant changes due to a significant increase in investment in people. Thus, most of it is a product of human capital, and not just a product of the labor that each individual possesses. In this regard, G. Becker proposed to consider each person as a combination of one unit of simple labor and a certain amount of human capital embodied in it. Then the wages received by any worker can also be considered as a combination of the market price of his “flesh” and the rental income from the human capital invested in this “flesh”.

With a monetary approach to the assessment of human capital, the value of human capital is understood as a certain fund that provides labor with a constant income. It is a weighted average of expected, future earnings.

M. Friedman considers human capital as one of the forms of assets, alternative to money. This gives him reason to include human capital in the money demand equation for individual wealth holders.

So, in our opinion, the value of human capital, as noted above, is not the cost of its production, but its potential - a probabilistic return. If the value of human capital is equal to its potential, which exceeds costs, then it is necessary to calculate it, remaining on the basis of the theory of productivity of production factors. It is known that, in accordance with the theory of productivity of factors of production, each of them creates a certain share in the value (price) of the goods, and their owners receive a corresponding share, which takes the form of their income.

Based on this, in order to answer the question about the value of human capital, it is necessary to find out what it consists of, i.e. assess the components of human capital. Currently, there is no single, generally accepted approach to the structure of human capital. Nevertheless, in our opinion, the main, most important components of human capital include, first of all, health capital, as the fundamental basis of human capital in general, as well as education capital and motivation capital. In this regard, of interest is the methodology for assessing the value of human capital, proposed by Associate Professor of the Russian Chemical Technical University. DI. Mendeleev, T.G. Myasoedova, she considers the totality of natural abilities, health, acquired knowledge, professional skills, motivations for work and continuous development, and a common culture as elements of human capital. She believes that human capital is a probabilistic value. Each of the components of human capital is also probabilistic in nature, and depends on many

factors. Some components of human capital can be considered as independent quantities, and some - as conditionally dependent. For example, the presence of good or bad natural abilities does not change the likelihood of good or bad health, knowledge, good or bad motivation for continuous improvement, or productive labor. The presence of professional knowledge may increase the likelihood of a high motivation to work, but (in the absence of a high general culture) may not have any effect on it.

The author assumes that all components of human capital are independent events. In accordance with the rule of multiplication of independent events, the probability of the joint occurrence of several independent events in the aggregate is equal to the product of the probabilities of these events. In relation to human capital, this means that HC = Natural abilities, health, knowledge, motivation, general culture.

P? R CH R CH R CH R CH R,

where Р i , are the probabilistic values of the components of human capital.

The greater the probabilistic value of each of the components of human capital, the greater the human capital itself. A decrease in any of the variables will lead to a decrease in human capital as a whole. Moreover, an increase in one of the components without a corresponding increase in the others will lead to only a small overall increase in human capital.

An attempt to more fully reflect the parameters of human development is also a new concept of national wealth. The World Bank put forward the interpretation of national wealth as a combination of accumulated human, natural and reproducible capital and made experimental estimates of these components for 192 countries.

According to World Bank estimates, the share of physical capital (accumulated material assets) accounts for an average of 16% of total wealth, natural capital - 20%, and human capital - 64%. For Russia, this proportion is 14, 72 and 14%, while in Germany, Japan and Sweden the share of human capital reaches 80%. However, per capita Russia had the highest accumulated national wealth - 400 thousand US dollars, which is 4 times higher than the global indicator.

The indicators show that the share of human capital in Russia is significantly lower than in developed countries. It must be recognized that “today much has been destroyed. In terms of human development, we have fallen below what we were under Soviet rule. But our basic capabilities are still preserved. Therefore, the task of the state, the political elite is to bring human potential out of its latent state. One cannot but agree with this statement. It should be noted that along with a variety of methods for assessing human capital, there are a number of researchers who deny the very possibility of assessing human capital.

As an example, we can cite the following conclusion of A.O. Verenikina: on the one hand, due to the "inalienability of the totality of capital powers" from human capital, and on the other hand, due to the fact that "the human personality is priceless ... human capital in the long term, strategic plan, taking into account the interests of society and civilization as a whole, cannot have an exchange value and price". At the same time, the author explains: “market principles cannot fully ensure the reproduction of human capital, the costs, and often the return on its functioning, do not have an integral price characteristic, the monetary valuation of human capital assets, as a rule, diverges from social necessary costs on its reproduction and its social value. In our opinion, the denial of the very possibility of assessing human capital seems to be incorrect; in this case, economic categories are replaced by ethical ones.

No one questions the fact that the human personality is priceless from the point of view of ethics, however, a person receives a salary, which is also a kind of assessment of his human capital, which is a generally recognized norm.

There is no doubt that at present the problems of assessing human capital are increasingly coming to the fore, although the unified principles for calculating this complex indicator have not yet been developed. Nevertheless, the study of the UN Economic and Social Council (ECOSOC) fixed the most important unified principles for calculating such components as the average life expectancy of one generation, the active working period, the net balance of the labor force, the family life cycle, etc. In assessing human capital, an essential point is the consideration of the cost of educating, training and training new employees along with advanced training, lengthening the period of employment, losses due to illness, mortality and other factors, etc.

Thus, we can conclude that the quantitative measurement of human capital is possible, despite significant discrepancies in the methods of such measurements. Moreover, undoubtedly, quantitative (monetary) measurements of human capital in general and its components in particular are extremely necessary and important not only from the point of view of the development of economic theory, but, first of all, for the effective functioning of the economy of any country as a whole. Also, for successful functioning, it is necessary to develop methods for measuring the assessment of human capital.

2. ProblemsmeasurementsAndestimateshumancapital

2.1 Methodsestimateshumancapital

With all the variety of methods, there are several basic approaches to the assessment of human capital, based on: investment in the development of human capital; return capitalization; natural indicators (skills, competencies and literacy of the population). Features of each of the approaches will be presented below. It should be noted that in each approach there are a number of difficulties and contradictions. Thus, when assessing human capital on the basis of investments, many scientists are of the opinion that for the formation of human capital, all costs are necessary that are aimed at maintaining human life. Ernst Engel was a supporter of this method, he believed that the costs of raising children can be estimated and taken as a measure of the monetary value of children for society.

The view of others is that the cost of producing human capital is only equated with costs that increase the productive capacity of people, such as investment in formal education. Formal learning refers to the education system. However, although this type of cost is relatively easy to determine, it is only a fraction of the total accumulated HC.

The educational component of HC, according to Kendrick, in addition to formal education, also includes non-formal education (self-education, the media, cultural and educational institutions, etc.), family education, in general, the entire infrastructure that forms a person. Estimation at the "original" cost by the method of continuous inventory of costs, proposed by J. Kendrick, involves the calculation of current costs for the entire education system per year, related to the average annual population of the i-th age, in proportion to the coefficients of cost distribution in the age groups from 0 to 30 years and the cost of a conventional unit of costs for formal education. Costs in the field of non-formal education are calculated on the basis of data on per capita investments in cultural and educational activities, art.

Costs in the field family education and out-of-school services for children are calculated similarly to the cost of human capital received in the formal education system, with the essential difference that the cost of family education is estimated either by opportunity costs (forgone earnings of women on parental leave) or by taking into account the time spent on the upbringing of one child with their equalization to the average cost of an hour of working time.

It should be noted that the Kendrick method, despite the completeness of accounting for the costs of forming human capital, is of little use in practical calculations. It does not reflect the real amount of human capital involved in labor process, imperfect due to the conventionality and lack of statistical support for the included costs, gives overestimated results due to the attribution of the costs of the cultural development of the individual to the educational, and not to the cultural component of human capital, without taking into account the obsolescence of human capital (obsolescence of knowledge and skills). In addition, in the Russian conditions of unstable prices, the method does not allow making an inventory of the costs of different periods without taking into account the inflationary component and subsequently comparing them with the cost of the episodically revalued fixed production capital.

Another method based on the assessment of the educational component, developed by T. Schultz, is significantly inferior to the previous one in terms of cost coverage (only formal education is included), gives more adequate (calculation is made in the prices of the year of calculation) and more comparable results. Evaluation involves calculating the capital of labor resources, and not just the entire population, and comparing it with the fixed production capital, expressed in prices of the same year. According to T. Schultz, the costs of the formation of human capital consist mainly of the direct costs of the state and private individuals in the field of education and the labor costs of the students themselves for the production of their qualifications.

It is known that health and education are the main factors involved in the formation of national human capital. The results of recent studies indicate that the level of human health is only 8-10% dependent on health care, 20% on environmental conditions, 20% determined by genetic factors and 50% depends on the lifestyle of the person himself. It should be noted that in the well-being of a person, his health, according to WHO, is 10%, respectively, and the same contribution can be indicated in human capital. Based on the foregoing, it follows that the components of health and education not only belong to the totality of HC, but are also its forming factors.

Thus, each of the assessment methods discussed above is far from fully capable of measuring the entire scale of the HC value. Most existing estimates do not take into account investments that do not have a monetary value, such as students' own labor in the course of the educational process. In this case, it is customary to talk about the lost earnings of students. However, when constructing estimates, the question arises: from what age should lost earnings be taken into account, how to estimate the size of the HC in the case of “informal part-time work”? The last point is also directly related to the benefits received from the HC for any age category population.

The profit received by an individual in economic theory is expressed mainly in value terms, we believe that these are one-sided methods that do not take into account such an indicator as utility - the satisfaction of an individual from the use of any benefits, services and resources. Therefore, when speaking “On the lost earnings of students”, it means only the value of this. In fact, any act of a person that brings him usefulness is also expressed in the natural and psychological aspects.

And if in economic theory the situation with natural indicators is at least somehow understandable, i.e. we know that these are health, intellectual capital, etc., not isolated from the individual. Psychological usefulness from the use of goods and services is considered only indirectly. In the theory of human capital, we met with the concept of motivation, i.e. with the desire of the individual to perform any action. What underlies motivation is considered superficially and is usually done with the help of Abraham Maslow's pyramid. There are no methods for measuring the psychological component, because it is connected with the great differentiation of the needs of the population. And what indicators to use? If only to take them from the bible? But they will still be probabilistic.

So, the investment method is limited due to incomplete accounting of implicit costs, and also difficult due to the inability to trace the relationship between the investment spent and the level of accumulated HC. For example, the need for health services is determined by the need to correct deviations from the norm in the state of health. Therefore, it is the higher, the worse the state of health, which means that there may not be a direct relationship between the volume of investments in health care and “health capital” .

Along with this, the reverse situation is real, when special targeted investments are not required to increase human capital: “For each this moment time, the stock of human capital accumulated by an individual is the cumulative result of a stream of events that have occurred in the course of his entire life.

When talking about an approach built on the results of past efforts, it is worth distinguishing between monetary and non-monetary benefits. Methodological difficulties in accounting for monetary returns, unlike non-monetary ones, practically do not arise. Monetary benefits refers to the amount of lifetime earnings. Carl Thurow talked about “making a distinction between good and bad decisions, one has to take into account only the maximization of monetary income. However, in practice, such an assessment will not fully reproduce the entire real volume of human capital. It is rather problematic to assess non-monetary benefits associated with a reduction in the risk of unemployment, the prospect of career development, and it is almost impossible to give a market assessment of the level of satisfaction with the content and working conditions.

Benefits that are not related to the sphere of market relations can also be attributed to a reliable type of return. Thus, many studies prove the correlation dependence of the level of health and overall life expectancy on the number of years of education. This relationship varies depending on work and economic conditions, socio-psychological resources, a person's lifestyle, and the impact of environmental factors.

Along with the two previous approaches to assessing human capital, the assessment of natural indicators is also practiced, which involves the analysis of population parameters. As variables, various elements are used that are formed in the system of formal education, during vocational training: the level of literacy and the level of education of the population, the average number of years of education, the number of students in educational institutions of various kinds. The most popular is the indicator reflecting the average number of years of education. However, the technical side of this method contains a number of difficulties associated with the processing of statistical data that are not available for all countries. Statistics are collected through population censuses about once every 10 years. There are no such data for Russia, therefore, based on the data on the level of education and the duration of education at each level, the total number of years of education is calculated. The obtained values of the number of years of education are adjusted at each subsequent time point using the method of continuous data inventory, taking into account the number of students of different age cohorts, the share of dropouts, repetitions, mortality, etc. At the same time, the disadvantage of this technique is that, firstly, the procedure itself is rather laborious, and secondly, minor changes in the technique used, associated with insufficient corrective data, can lead to significant discrepancies in the results.

As additional indicators of HC, parameters such as the number of researchers with scientific degrees, employed in research and development work, investments in the development of science and education, etc. are often used. The disadvantage of the developed methods for calculating the parameters of the population is the inability to assess the qualitative characteristics of the population. For this purpose, functional literacy indicators have now been developed, which are special tests, for example, PISA and TIMMS - a program for assessing the knowledge of schoolchildren and students; IALS are tests developed to assess the functional literacy of the adult population. investment society human capital

However, the practical application of representative estimates based on the direct parameters of the population is a rather costly and time-consuming procedure. In addition, for the assessment, the parameters of the population included in the formal education system are used, which, as mentioned earlier, make up only a part of the human capital, therefore, the result of this assessment cannot reflect the real volume of the human capital. These methods are used by scientists such as Gary Becker, Pavel Dyatlov, etc.

The advantage of this method is that it is often used to compare inter-regional, inter-country. However, estimates obtained on the basis of direct parameters of the population are not able to cover the entire range of human knowledge.

However, despite all the problems considered in assessing human capital and the sufficiency of data, it was found that the investment-based approach is the most popular and has the most adequate estimates.

Despite all the variety of approaches to the assessment of human capital, any of them lose sight of certain important aspects. This is primarily due to the fact that not all structural components of HC can be quantified. To solve this problem, one has to resort to various indirect assessment methods, which in turn is a rather laborious process. However, this is not the only difficulty in constructing HC estimates; the collection, processing and statistical accounting of information data at all levels of the study is a great difficulty.

There is also a method for assessing human capital, used by the UN. The organization uses in its methodology a comparative analysis based on statistical data. The result is an index called the HDI.

Human Development Index, until 2013 "Human Development Index" (HDI) - an integral indicator calculated annually for cross-country comparison and measurement of living standards, literacy, education and longevity as the main characteristics of the human potential of the study area. It is a standard tool for general comparison of living standards in different countries and regions. The index is published by the United Nations Development Program in Human Development Reports and was developed in 1990 by a group of economists led by Pakistani Mahbub-ul-Haq. However, the conceptual structure of the index was created thanks to the work of Amartya Sen. The index has been published by the UN in its annual Human Development Report since 1990.

When calculating the HDI, 3 types of indicators are taken into account:

Life expectancy - evaluates longevity.

The literacy rate of the country's population (average number of years spent studying) and the expected duration of schooling.

Standard of living measured in terms of GNI per capita at purchasing power parity (PPP) in US dollars.

A generalized system of indicators has been developed and scientifically substantiated, characterizing the quantitative and qualitative characteristics of social economic differentiation social development, including:

coefficient of differentiation of the human development index, which characterizes the degree of difference in the socio-economic development of the analyzed countries, regions within the country, social groups;

coefficient of differentiation of the index of health (longevity), showing how much the state of health in one country, region is better than in another;

coefficient of education index differentiation. This indicator determines the degree to which the level of education of the population in one country (region or other object of study) exceeds the level of education (literacy) of the population of another country;

income index differentiation coefficient, which determines the degree of economic differentiation of the analyzed countries or regions;

coefficient of differentiation of the mortality index, as an indicator of differences in the health status of the compared countries or regions;

coefficient of differentiation of the level of vocational education, reflecting the differences in the degree of enrollment in second and third stage education in the countries or regions studied.

In 2010, the family of indicators that measure the HDI was expanded, and the index itself underwent a significant adjustment. In addition to the current HDI, which is a composite measure based on country-average statistics and does not take into account internal inequalities, three new indicators have been introduced: the Human Development Index adjusted for socio-economic inequality (HDI), the Gender Inequality Index (GII) and Multidimensional Poverty Index (MPI).

Depending on the HDI value, countries are usually classified according to the level of development: very high (42 countries), high (43 countries), medium (42 countries) and low (42 countries) level.

In some translations of the original term Human Development Index (HDI), it is also referred to as the Human Development Index (HDI).

The Human Development Index (HDI) is calculated in 2 stages:

At the first stage, longevity, education and GNI indices are calculated. To normalize all variables in the interval (0,1), it is necessary to set their minimum and maximum values. The highest value of each parameter in the time interval 1989--TTTT is used as the maximum value, where TTTT is the year for which the HDI is calculated. In this report, the HDI was calculated for 2012, so TTTT = 2012. Minimum values are set separately for each component of the HDI. For years of schooling, this value is assumed to be 0, for life expectancy at birth, 20, and for gross national income, $100.

Each of the Human Development Indexes is calculated as follows:

I - index of this species;

D f - the actual value of the indicator;

D min - the value of the indicator, taken as the minimum;

D max - the value of the indicator, taken as the maximum.

At the second stage, the Human Development Index is calculated, the value of which is determined as the geometric mean of the above indicators:

The HDI is calculated in three steps.

At the first stage, the unevenness of human development is measured, which is subsequently taken into account in the calculation of the HDI.

The HDI is based on the measure of Atkinson's inequality (1970), in which the parameter characterizing the attitude of society towards inequality is taken equal to 1. In this case, the measure of inequality is calculated as A=1-g/m, where g is the geometric mean and m is the arithmetic mean of the distribution . This can be written as

where (X1,...,Xn) is the distribution.

Ah is calculated for all parameters: life expectancy, average years of schooling, and net income or per capita consumption.

The geometric mean in the formula does not allow the use of zero values. Therefore, when calculating medium duration learning when determining inequality, one year is added to all observed values. When calculating the GNI index, the confluence of too much income and, conversely, too little income was reduced by cutting off the top 0.5 percentile, as well as replacing negative and zero values with the minimum values from the bottom 0.5 percentile.

2.2 Criteriaestimateshumancapital

When we got acquainted with the methods for calculating the HC score, we already applied some evaluation criteria. Such as the maximum and minimum set by the UN. Table 1 shows the minimum and maximum thresholds for these indicators.

Table 1

Comparing HDI and HDI we can draw an analogy with comparing potential and real GDP. The HDI is a potential indicator, while the HDI is a real one. Due to existing gender, social inequalities in society - not everyone can realize their abilities. For example, a woman in a Muslim country will have much more difficulty finding a job than the same woman would find one in Western Europe. If the HDI is equal to the HDI, then there are no inequalities in society in the country. And society can progress further. If they are not equal, then there are reserves that can be pulled up. In practice, this is difficult to implement, because of the established traditions and mentality of the people.

If the HDI is 1, then all people are educated, live to the maximum life expectancy recorded in the country with the highest rate, and have a GNI higher than the maximum recorded in the previous year in the country that moved up to 1 place in this ranking.

If the indicator is equal to zero, then all indicators have reached the minimum mark set by the UN on three main parameters. Therefore, the closer a country is to 1, the more developed its population is considered. IN Lately the highest ranking is Norway = 0.955 for 2013, and the lowest is Niger = 0.377. Russia occupies the 57th place with a rating of = 0.778. The report is published every year, it contains figures for the past.

There are also criteria for evaluating the effectiveness of investments in HC.

The figures obtained as a result of assessing human capital are used by economists to determine the economic efficiency of investments in education, the expediency of migration to prevent premature deaths, etc.

A method for calculating the present (current) value of the future income stream and comparing the amount of investment in education with it.

Internal rate of return method showing at what rate of interest the present value of the future income stream is equal to investment in education (analogous to the rate of return)

And now let's consider the formation of human capital in Russia and its assessment.

3. ProblemsformationAndestimateshumancapitalVRussia

Human capital is formed by investing in improving the level and quality of life of the population. Including - in upbringing, education, health, knowledge (science), entrepreneurial ability and climate, information support, elite formation, security and economic freedom, as well as culture and art. The Cheka is also formed due to the influx from other countries. Or it decreases due to its outflow, which is observed so far in Russia. Cheka is not a simple sum of workers of simple labor. Cheka is professionalism, knowledge, education, information service, health and optimism, law-abiding citizens, creativity and non-corruption of the elite.

In the draft Strategy for Innovative Development Russian Federation for the period up to 2020, grandiose tasks have been set to increase the output of innovative products and accelerate the development of human capital, but these good goals and objectives are not sufficiently financed. The draft strategy lists Russian human capital as a competitive advantage. In fact, due to its degradation due to extremely low investment, it has become a competitive disadvantage.

For 20 years, investments in culture, education and science in Russia have been among the lowest in the world among countries comparable in terms of potential.

In 2010, Russia ranked 65th in the world in terms of human development, between Albania and Kazakhstan. It is best with this in Norway and Australia. And in the ranking of state spending per person, Russia took 72nd place.

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The concept of "human capital" is now becoming of great importance not only for economists - theorists, but also for individual firms. The interest of economic science in human creative abilities, in the ways of their formation and development, has sharply increased. Most companies are beginning to attach great importance to the accumulation of human capital, as the most valuable of all types of capital. One of the ways to accumulate human capital is to invest in a person, in his health and education. Today, the study of the problems of increasing the efficiency of the use of the productive forces of people, which are realized in modern conditions in the form of human capital, is not only relevant, but is put forward as a priority in the structure of socio-economic research. This involves conducting in-depth scientific research on this problem.
The theory of human capital began to be dealt with already in the 19th century. Such well-known economists - theorists as V. Petty, A. Smith, J. S. Mill and K. Marx included the developed useful abilities of a person in the concept of fixed capital. The discussion about the necessity and expediency of treating a person and his abilities as a kind of fixed capital was not interrupted. Economists such as Jean-Baptiste Say, George MacCulloch, Nassau Senior, Walter Roscher, Henry Macleod, Leon Walras, Johann von Thunen, Irwin Fisher considered it possible and useful to interpret man as fixed capital.

The purpose of this course work is to show the features of human capital, the importance of investing in human capital, and also to show the importance of assessing human capital.
Chapter I: Human capital: definition, types, essence.

The concept of human capital and its types

The theory of human capital began to be dealt with in the 19th century. Then it became one of the promising directions in the development of economic science. Since the second half of the 20th century, it has become the main achievement, first of all, of the economics of education and labor.

In the economic literature, the concept of human capital is considered in a broad and narrow sense. In a narrow sense, "one of the forms of capital is education. It was called human because this form becomes part of a person, and capital is due to the fact that it is a source of future satisfactions or future earnings, or both." In a broad sense, human capital is formed by investment (long-term capital investment) in a person in the form of costs for education and training of the labor force in production, health care, migration and the search for information on prices and incomes.

In the "Economic Encyclopedia" human capital is defined as "a special type of investment, a set of costs for the development of a person's reproductive potential, improving the quality and improving the functioning of the labor force. The composition of human capital objects usually includes knowledge of a general educational and special nature, skills, and accumulated experience."

For a more complete and detailed description of human capital, a functional approach is used. The principle of the functionality of a definition characterizes a phenomenon not only from the point of view of its internal structure, but from the point of view of its functional purpose, the final intended use. Therefore, human capital is not just a set of skills, knowledge, and abilities that a person possesses. First, it is the accumulated stock of skills, knowledge, and abilities. Secondly, it is such a stock of skills, knowledge, and abilities that is expediently used by a person in a particular area of social reproduction and contributes to the growth of labor productivity and production. Thirdly, the expedient use of this reserve in the form of highly productive activities naturally leads to an increase in the earnings (income) of the employee. And, fourthly, an increase in income stimulates, interests a person through investments that may relate to health, education, etc., increase, accumulate a new stock of skills, knowledge and motivation in order to apply it again effectively in the future.

Features of human capital:

* in modern conditions, human capital is the main value of society and the main factor in economic growth;

* the formation of human capital requires significant costs from the person himself and the whole society;

* human capital in the form of skills and abilities is a certain reserve, i.e. may be cumulative;

* human capital can physically wear out, economically change its value and depreciate;

* human capital differs from physical capital in terms of the degree of liquidity;

* human capital is inseparable from its carrier - a living human being;

* regardless of the sources of formation, which can be state, family, private, etc., the use of human capital and the receipt of direct income is controlled by the person himself.

In the economic literature, there are several approaches to the classification of types of human capital. Types of human capital can be classified according to the elements of costs, investments in human capital. For example, the following components are distinguished: education capital, health capital and cultural capital.

From the point of view of the nature of promoting the economic well-being of society, consumer and productive human capital are distinguished. Consumer capital creates a flow of directly consumed services and thus contributes to social utility. It can be creative and educational activity. The result of such activities is expressed in the provision of such consumer services to the consumer that lead to the emergence of new ways to meet needs or improve the efficiency of existing ones. Productive capital creates a flow of services whose consumption contributes to social utility. In this case, we mean scientific and educational activities that have direct practical application in production (creation of means of production, technologies, production services and products).

The next criterion for classifying the types of human capital is the difference between the forms in which it is embodied.

1. Living capital includes knowledge embodied in a person.

2. Non-living capital is created when knowledge is embodied in physical, material forms.

3. Institutional capital consists of living and non-living capital associated with the production of services that meet the collective needs of society. It includes all governmental and non-governmental institutions that promote the efficient use of the two types of capital (educational and financial institutions).

According to the form of employee training at the workplace, special human capital and general human capital can be distinguished. Special human capital includes skills and knowledge acquired as a result of special training and of interest only to the firm where they were obtained. Unlike special human capital, general human capital is knowledge that can be demanded in various fields human activity. Thus, if there is a large number definitions and types of "human capital", this concept, like many terms, is a "metaphor, transfers the properties of one phenomenon to another according to their common feature"

Human capital is the most important component of modern productive capital, which is represented by a rich stock of knowledge inherent in man, developed abilities, determined by intellectual and creative potential. The main factor in the existence and development of human capital is investment in human capital.

Chapter II: Assessment of the quality of human capital as a factor of production.

Human capital as a complex economic category has qualitative and quantitative characteristics. Within the framework of the modern theory of human capital, not only the volume of investments in human capital is estimated, but also the volume of human capital accumulated by an individual. At the same time, the cost of the total volume of human capital is calculated both for one individual and for the whole country.

The economic literature uses a wide variety of approaches and methods for assessing human capital. When determining the value of human capital, both cost (monetary) and in-kind valuations are used.

One of the most simple ways is a method using in-kind (temporary) estimates, measurements of human capital (namely education) in person-years of education. The more time spent on a person's education, the higher the level of education, the more human capital he possesses. This takes into account the unequal duration of the academic year during the analyzed period, the unevenness of the year of study at different levels of education (for example, secondary education at school and higher education at the university).

A common method for measuring human capital is the principle of capitalization of future income, based on the so-called “time preference for goods”. The essence of the method: people tend to value a certain amount of money or a set of goods higher in the present than the same amount or set of goods in the future.
Each person can be considered as a combination of one unit of simple labor and a certain amount of human capital embodied in it. Consequently, the wages that any worker receives can also be considered as a combination of the market price of his "flesh" and the rental income from the human capital invested in this "flesh". Human capital as a component of property generates income, which can be represented as a discounted wage received by an employee during the entire working life period. The income that an individual receives from the use of human capital, as the weighted average of annual earnings expected for the entire working period of life, is the "permanent" (permanent, continuous) income of the individual, which brings him human capital as a component of property. In domestic economic literature, for a long time, instead of the concept of "human capital", the concept of "education fund" was used, which is a cost estimate of the knowledge, skills, abilities and experience accumulated by employees.

When evaluating the education fund, two main approaches are used:

1) The actual expenditures on education carried out over a given long period of time are calculated. During this period, separating the time of obtaining education from the moment of counting, the level of education itself is consistently increasing, as well as the cost of education. Taking into account the appropriate adjustments for the age turnover of the labor force and the mortality of the population, it is possible to build a series of indicators of the education fund, which is the cumulative sum of all past actual costs minus the funds spent on training people who have already left the labor force by the time they were calculated.

2) An assessment is made of the real productive value of the stock of knowledge, skills, abilities, experience that the labor force has in a certain period of time. For modern companies a number of fundamental approaches can be proposed for assessing their human capital.

Methods for calculating the cost of a company's human capital:

1. Method for calculating direct personnel costs. The easiest way for company managers to calculate the total economic costs incurred by the company on its staff, including an estimate of the cost of staff salaries, related taxes, security and improvement of working conditions, training and skills development costs. The advantage of this method is its simplicity. Disadvantages - an incomplete assessment of the real value of human capital. Some of it may simply not be used in 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 to the company if an employee leaves it:

* total personnel costs (see method 1) produced by the leading competitor (taking into account comparable production capacities);

* individual bonuses to each employee of the company (obtained on the basis of qualified expert assessments) that 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, the cost of an independent search, recruiting agencies, press ads;

* economic damage that the company will suffer during the period of searching 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 an employee will take with him to a competitor's company;

* the possibility of losing a part of the market, increasing sales of a competitor and strengthening its influence on the market;

* changes in the systemic effects of synergy and emergence (increasing mutual influence and the emergence of qualitatively new properties) of members of the group in which the employee was located.

The structure of the above assessment of human capital shows that the real value of human capital is 3-500 times higher than the nominally valued today in most Russian companies depending on the level of intelligence and qualifications of the employee. This is the minimum estimate for low-skilled labor, but even here it is higher than the estimate of a simple wage, since the worker's experience and the complex system of his interaction with other workers are lost. The rating is maximum for "golden collars", the most qualified employees of the company in the field of management, information systems, innovative intellectual processes.

This method is more complicated, but it provides a much more efficient estimate of the true value of a firm's human capital. The experience of mass relocation abroad and the transition of many Russian workers to foreign firms shows that many workers who, in Russian conditions, had a monthly salary of 700-1500 rubles. got a job abroad with a salary of more than $100,000 per year.

3. Method prospective value of human capital .
In addition to the competitive cost method, it takes into account the assessment of the dynamics of the cost of human capital in the future for 3, 5, 10 and 25 years. This assessment is primarily necessary for companies involved in the development of large and long-term projects, for example, conducting research in the field of creating innovations or building large high-tech facilities, since the cost of a number of employees changes unevenly, rising sharply when they achieve the most important results after a sufficiently long period of time and approaching them to obtain the expected final results, when the possible departure of part of the staff from the company is associated with large economic losses.

4. Estimating the value of human capital based on tests in a business environment. This estimate can be obtained based on two approaches:
- according to the specific results obtained by the employee, based on the profit that he brought to the company, or on the increase in its assets, including intellectual ones. This assessment is widely used in business, as it is the most simple. But at the same time it is the most rigid and often erroneous. According to one of the leading Russian businessmen, if a manager fails business once, he loses 50% of his image, if the second time, he completely loses his reputation. However, many top managers of the world's leading corporations do not fit into the framework of this approach, who repeatedly failed, but rose again and created even more efficient business. In addition, in many cases, the failure of a business can be caused by a completely unpredictable global crisis or an occasional major fluctuation in the market. As a result, a manager will be "written off" who has great potential, talent and prospects, but who has become a victim of two major crises. However, one cannot ignore the fact that evaluation by the final result, and not by the abundance of diplomas, reviews, opinions, connections (which is most typical for Russian conditions) is the most accurate and correct approach. Therefore, a different approach is proposed, based on a concept that allows you to get an assessment based on the final results, but, figuratively speaking, with a "human attitude to human capital": which it brought to the company, or by increasing its assets, including intellectual ones.
- assessment of human capital based on the system of Business Teachings on management, economics and marketing based on high information technologies. This concept is based on the forecast of the results of the manager's work in a business environment that is as close as possible to his real environment. As market conditions became more difficult, entrepreneurs quickly realized that every dollar invested in management training has the highest return in the economy. In order to attract managers who ensure the company's breakthrough in the market and the transition from the zone of losses to the zone of profits, companies are ready to spend amounts measured in tens of millions of dollars. Not surprisingly, the highest paid jobs in market conditions is the work of a manager, on whose qualifications and talent depends prosperity or ruin in the market.

In modern statistics, a system of indicators has not yet been created that could assess the quality of human capital, therefore, the priority task of improving both modern statistics and the economy is the development of an aggregate indicator of human capital.

This implies not only the formation of a system of indicators characterizing the creation of this form of capital, but also a revision of the existing concepts for accounting for a set of basic problems of the statistical assessment of human capital:

Development of a classification of elements that form human capital;

Coverage of all institutional units involved in its creation;

Development of performance indicators of human capital.

The formation and development of human capital takes place with the direct participation of the family, the state, enterprises and various public funds. At present, when an employee of an organization must constantly be active in improving his abilities, it is necessary to take into account the fact that learning occurs throughout life. Therefore, families, for example, take only a partial part in the process continuous learning, while the organization itself, which is directly interested in the productivity of its employee, increasing its productivity in the context of continuous improvement of the technologies used, takes an active part in stimulating and financing this process.

Measurements of human capital are usually imprecise, but the measurement process itself is extremely important. Organizations are slowly realizing the important link between human capital and financial results companies - a connection that traditional accounting methods are not able to take into account.

Companies understand that the link may or may not show up in specific metrics or numbers that express the value of human capital. But by trying to quantify it, they can understand what each employee contributes to the company, how committed they are to their work, what they think of the company, and how likely they are to quit. Often, in the process of assessing human capital, companies gain useful insights into their organizations and acquire important information for their work.

Two main approaches to the assessment of human capital are generally recognized: costly and profitable (rental). The cost approach is based on the summation of total spending on education, vocational training specialists and other costs to society, usually attributed to investment in human capital (maintaining health, finding work and relevant information on earnings, migration). The value of human capital is determined by the accumulation of net investments in the development of a person as a future worker at all stages of his development. life cycle. So, according to some calculations, based on accounting for the costs of upbringing, education, medical care, the average cost of preparing for participation in the economic activity of one resident of Russia reaches almost 280 thousand US dollars

The income principle involves the assessment of income received by employees, which reflect the return on funds invested in the appropriate educational and qualification level. The application of the income approach to the assessment of human capital involves, first of all, the use of capitalization of income received from the use of this type of capital. It is in this case that the accumulation of human capital by the current generation and the potential for its use in economic activity during the functioning of the employee are reflected.

Both methods are incorrect, since they do not take into account the quality of human capital at all, but boil down only to how much income an employee brings to the company or how much the company spends on it.

The cost measurement of human capital according to the two methods described above is based on a system of market prices and wages, which allows you to reproduce all of humanity. This information, from the standpoint of statistics, is quite objective and reflects trends in regional and global labor markets, but it still cannot fully reveal the qualitative features of human capital.

All methods of assessing "human capital" grow out of a single need for measurement and control. The complexity of creating such methods lies, of course, in the complexity of the object of measurement.

Human capital is a probabilistic value. Each of the components of human capital is also of a probabilistic nature, and, as shown above, depends on many factors. Some components of human capital can be considered as independent quantities, and some as conditionally dependent. For example, the presence of good or bad natural abilities does not change the likelihood of good or bad health, the presence of certain knowledge, good or bad motivation for continuous development or productive work. The presence of professional knowledge may increase the likelihood of a high motivation to work, but (in the absence of a high general culture) may not have any effect on it.

In modern conditions, the competitive advantages of the economy and the possibility of its modernization are largely determined by the accumulated and realized human capital. It is people with their education, qualifications and experience that determine the boundaries and possibilities of the technological, economic and social modernization of society. At the same time, in Russia, human capital as a factor in innovative development is given little attention. The main emphasis is placed on the development of innovation infrastructure, on the formation of effective institutions and improving the efficiency of the national innovation system. Such a “technical” approach to the problems of the Russian economy and underestimation of the role of human capital are not able to provide the structural changes necessary for sustainable development Russian economy and transition to innovative development.

The transition to innovative development means that innovations should cover not only the creation of new technologies and their introduction into production, but also the promotion of products on the market, an adequate communication infrastructure. Innovation is the development of modern society, the basis of which is intellectual capital, which determines the competitiveness of the economic system.

An analysis of the prospects for innovative development in Russia shows the presence of many obstacles on this path. In a study of the evolution of the Novosibirsk model of innovation, the lack of highly skilled workers is considered one of the main barriers to the development of knowledge-intensive production, especially in the future. It is not uncommon for scientific and technical personnel and management to be interested in new technological solutions, and managers reject innovation, partly because they rely on an outdated way of thinking, partly because of a lack of knowledge, fear of responsibility and emerging risks.

The general “priority to the development of the raw material sector, which is not associated with the development of manufacturing industries, primarily science-intensive ones, also has a negative impact; focus on short-term goals; significant underestimation of human capital; violation of the continuity of scientific and technical knowledge…”

The place occupied by human capital among the factors of economic growth and the demonstration of a positive relationship between labor efficiency and the level of education of workers in the Russian Federation.

1. Human capital as a factor in economic growth

In economic theory, a fairly wide range of variables is considered as factors influencing economic growth, which can be combined into the following groups: physical and natural capital (fixed assets, natural resources), human capital, financial resources, technical progress and the efficiency of the organization of the economy (the effectiveness of the functioning of institutions).

Since the second half of the 20th century, interest in the role of human capital in the economy has increased, which is due to objective reasons: developed countries have switched to a new path of socio-economic development, in which human capital has acquired a qualitatively new meaning. Changing the structure of national wealth in the direction of increasing the share of intangible elements (scientific achievements, the level of education of the population and the quality of health care) has become of paramount importance for ensuring sustainable development.

The need to form a national innovation system in Russia makes special requirements to the quality and level of human capital. At the same time, there is an underestimation of the cost of highly skilled labor and an underestimation of human capital as a key element of national wealth. The quality of human capital largely depends on the development trends of production and the economy as a whole. In Russia, there is a significant depletion of human capital. A comparative analysis of Russia in comparison with other developed countries showed that human capital has a minimum value today. practical value For Russia.

Human capital is at the heart of many of the phenomena that drive economic growth (see Figure 1). Typical estimates suggest that a one percent increase in human capital leads to an acceleration in per capita GDP growth rates of 1-3% 8 .

2. Labor productivity and human capital in the Russian Federation

The Russian economy is often called "immune" to innovation and even "counter-innovative". Therefore, it is often believed that human capital does not play a significant role in the economic development of Russia, since skilled labor is unclaimed, and the bulk of production is tied to the raw materials industries.

The low demand for skilled labor is seen as one of the main reasons for the “brain drain”, that is, the situation when Russian qualified and talented specialists prefer to live and work abroad, since in Russia their work turned out to be “unnecessary” for society. However, even if society considers such work “unnecessary”, this does not mean that it is useless. In reality, labor productivity and human capital are closely linked in the Russian economy.

In order to see this relationship, it is necessary to estimate the level of labor productivity in the regions as the quotient of dividing the gross regional product by the average number of people employed in the economy. This is the simplest indicator that reflects the efficiency of labor in value terms. Naturally, the productivity estimate should be significantly higher in regions with industry structure production shifted towards the extraction of natural resources.

It is also necessary to take into account the degree of industrialization of the economy, since regions with agricultural specialization usually have lower productivity indicators (compared to industrialized regions). The last remark is quite obvious if we compare how much it costs, for example, a new car and a kilogram of potatoes.

Another specific to some Russian regions factor is the role played by the service sector in the economy. For example, in Moscow and St. Petersburg, services make up the bulk of the gross domestic product, about 70 and 60 percent, respectively.

In order to take into account the influence of these factors, the following variables are used:

· the share of primary (fuel and metallurgical) industries in the industrial output of the region;

· the share of agriculture in the gross regional product;

· the share of services in the gross regional product.

The level of human capital is estimated using Rosstat data as the average number of years of education employed in the economy. On average, across the regions of the Russian Federation, the number of years of labor force training is 12.9 years, which corresponds to secondary vocational or primary higher education (see Figure 2). For comparison, in the United States in 2002, the share of the population aged 25-64 who had diplomas of higher education was 38.%, while in the Russian Federation diplomas of higher education vocational education 23% were employed. This is a fairly high figure, in the OECD countries it corresponds to the level of Germany, France and Spain. At the same time, the level of labor productivity in the Russian Federation remains low - the average value is only 55 thousand rubles per year (in 1999 prices) per employee (see Figure 3).

The most remarkable result is that it is the level of human capital that has the greatest impact on labor productivity. I would like to note that a one percent increase in human capital within the results obtained means that the number of years of workforce training should increase by an average of only 1.5 months. This seems to be quite a feasible task with the appropriate motivation and access to education.

The concept of human capital has been intensively used by world science, which has appreciated the role of intellectual activity, found out the need and high efficiency investment in human capital. The concept of human capital plays a central role in modern economic analysis. The application of this concept provides new opportunities for studying such important problems as economic growth, income distribution, the place and role of education in social reproduction, and the content of the labor process.
The value of human capital is determined by the conditions of its formation and development. Therefore, investments in human capital at the family level are of great importance, where the accumulation of the intellectual and psychophysiological abilities of a person takes place, which are the foundation for the further development and continuous improvement of the human capital of the individual.
Human capital is the most valuable resource of modern society, more important than natural resources or accumulated wealth.
The need to develop a quantitative assessment of human capital directly followed from the interpretation of a person as fixed capital. A correct assessment of human capital provides an objective assessment of the entire capital of the company, as well as the well-being of the entire society as a whole.
Modern personnel policy firms ensures the most efficient use of the company's human capital, makes its employees interested in this type of activity. An analysis of the effectiveness of investing in people shows how significant it becomes for firms to spend huge amounts of money on the health and education of workers, since in the future it provides more income for the entire company.
Economic assessments of human capital have become widely used both at the microeconomic and macroeconomic levels to determine the amount of national wealth, the losses of society from wars, diseases and natural disasters, in the field of life insurance, the profitability of investments in education, healthcare, migration and for many other purposes.

List of used literature

1. Ashirova G. T. Modern problems of assessing human capital // Questions of statistics. 2003. No. 3.

2. Dobrynin A.I., Dyatlov S.A., Tsyrenova. E.D. Human capital in a transitive economy: formation, evaluation, efficiency of use. SPb.: Nauka. 1999.

3. Intellectual capital // World economy and international. relationship. - M., 1998.-№11.

4. Modern economic theories - bourgeois concepts (ECONOMICIMAGES)" Peter Browning, Moscow "Economics" 1987.

5. Vedyapin V.I. General economic theory. M., 2000.

6. Dainovsky A.B. The Economics of Higher Education. - M., 1976.

7. Kapelyushnikov R.I. Modern Western concepts of labor force formation. - M.: Nauka, 1981.

8. Kapelyushnikov R.I. The concept of human capital. Criticism of modern bourgeois political economy. - M.: Science. 1977.

9. Slesinger G.E. Social Economy: Textbook. – M.: DIS, 2001.

10. Effective economic growth: theory and practice / Nauch. ed. prof. T.V. Checheleva. M.: FA, 2001.

11. Social policy: Textbook / Ed. Volgina N.A. - M .: Publishing house "Exam", 2004.

12. Becker Gary. Family Economics and Macrobehavior // USA: Economics, Politics, Ideology. - 1994. - No. 2-3.

13. Zvereva N. Reproduction of human capital at the family level // Vestnik Mosk. University. Economics, No. 5, 1998.

14. Smith A. Research on the wealth of nations. Translation by M. Shchepkin. M.: Edition K.T. Soldatenkov. 1985.

15. Marx K. Capital. T. 2nd. Translation by I.I. Stepanova-Skvortsova. L .: 2nd printing house "Printing Yard". 1952.

Criteria for assessing the quality of the organization's human capital. Assessment of the human capital of an employee of an enterprise

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Methods for assessing human capital

Assessment of the human capital of the organization

Improving human capital assessment

Results of improving the assessment of human capital

Problems of assessing human capital

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