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

Currently, more and more supporters are gaining the 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 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 worries everyone - from scientists, financial analysts to personnel consultants. Organizations are interested in those processes and practical technologies that help increase profits. “Firms are recognizing that intangible assets increase the difference between the net balance sheet value and the market value of the company,” concludes Mark Thompson of Templeton College, Oxford. An example would be a manufacturing giant mobile phones Nokia Corporation, whose tangible assets account for only 5%. The remaining 95% of its assets are intangible, including the qualifications, skills and talent 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 and for a company and the entire society as a whole. Human capital has its own complex internal structure, each component of which consists of different assets, which, in turn, have their own qualitative and quantitative

characteristics. To assess human capital, they are used as natural indicators, and cost. Natural (and time) indicators are relatively simple; they can be calculated at different levels: individual, firm and state, according to various components. To assess the health fund, we can use average life expectancy, population mortality due to various causes, mortality rate, natural population growth, life expectancy at the time of birth, proportion working population, proportion of older people in the population structure, level of disability in the country, level of diseases with temporary disability, prevalence bad habits, physical development population, etc. To assess the educational fund, these are: the level of formal education (number of years of education), the level of knowledge and intelligence (IQ), - at the individual level; 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; the average number of person-years of study, the number of graduates of 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 20th century. I. Fisher, S.H. Forsyth, F. Crush, Y.L. Fish et al. also tried to calculate the cost of an individual and the entire population of a country.

Thus, cost indicators are the most obvious and simple from the point of view of the possibility of their determination and calculation. However, the cost of producing human capital is not the amount of human capital, but the amount of investment in human capital, and investments are never identical to the amount, since they are often unproductive.

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

Let's consider the salary category in terms of assessing human capital. Let us note that Western economics has significantly revised the category of wages. The wage structure 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 simply 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 assessing human capital, the value of human capital is understood as a certain fund that provides labor fixed income. It represents a weighted average of expected future income receipts.

M. Friedman considers human capital as a form of asset, an alternative to money. This gives him a reason to include human capital in the money demand equation for individual wealth owners.

So, in our opinion, the amount 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 needs to be calculated while remaining on the basis of the theory of productivity of production factors. It is known that, in accordance with the theory of productivity of production factors, each of them creates a certain share in the value (price) of the product, 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 amount of human capital, you need 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 educational capital and motivation capital. In this regard, of interest is the method for assessing the value of human capital, proposed by Associate Professor of the Russian Chemical Technical University. DI. Mendeleeva, T.G. Myasoedova considers the totality of natural abilities, health, acquired knowledge, professional skills, motivation to work and constant development, and general culture as elements of human capital. She believes that human capital is a probabilistic quantity. 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 probability of the existence of good or bad health, the presence of certain knowledge, good or bad motivation for constant development or productive work. Availability professional knowledge may increase the likelihood of 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 independently independent events 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 R R R R R R R R,

where P i are the probabilistic values ​​of the components of human capital.

The greater the probabilistic value of each component 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 new concept national wealth. The World Bank put forward an interpretation of national wealth as a combination of accumulated human, natural and reproducible capital and made experimental assessments of these components for 192 countries.

According to World Bank estimates, 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 most high rate accumulated national wealth - 400 thousand US dollars, which is 4 times higher than the global figure.

Indicators indicate that the share of human capital in Russia is significantly lower than in developed countries. It is necessary to recognize that “today much has been destroyed. In terms of human development indicators, we have fallen lower than we were under Soviet rule. But our basic capabilities are still preserved. Therefore, the task of the state and 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 many 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 exchange value and price." At the same time, the author explains: “market principles cannot fully ensure the reproduction of human capital; costs, and often the return from its functioning, do not have an integral price characteristic; the monetary valuation of human capital assets, as a rule, diverges from the socially necessary costs of its reproduction and its social value." In our opinion, denying the very possibility of assessing human capital seems incorrect; in this case, there is a substitution economic categories ethical.

No one questions the fact that the human person is priceless from an ethical point of view, but a person receives a salary, which is also a kind of assessment of his human capital, which is a generally accepted norm.

There is no doubt that at present the problems of assessing human capital are increasingly coming to the fore, although unified principles for calculating this complex indicator have not yet been developed. However, a study by the UN Economic and Social Council (ECOSOC) recorded 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 cycle family life etc. In assessing human capital, an essential point is taking into account the cost of education, training and training of new employees, along with advanced training, lengthening the period of working activity, losses due to illness, mortality and other factors, etc.

Thus, we can conclude that quantitative measurement of human capital is possible, despite significant differences in the methods of this kind of measurement. 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 operation, it is necessary to develop methods for measuring the assessment of human capital.

Lecture, abstract. Methods for assessing human capital - concept and types. Classification, essence and features. 2018-2019.

GRADUATE QUALIFYING WORK

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

Introduction

1.2 Methods for assessing human capital at an enterprise

1.3 Regulatory and legal support for labor activities in the organization

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

2.1 Brief description

2.2 Analysis of the use of human capital in the enterprise

2.3 Assessing the efficiency of labor use

3.1 Review of foreign and domestic experience in assessing human capital

3.2 The main reserves for increasing the efficiency of using human capital in an enterprise

3.3 Cost-effectiveness of the proposed activities

Conclusion

List of used literature

Introduction

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

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

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

Efficiency of use labor resources enterprises are measured by indicators such as productivity and labor intensity.

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

human capital efficiency use

Purpose thesis is a case study of human capital. The goal involves solving the following tasks:

Consideration of the theoretical aspects of human factors in organizations.

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

Analysis of indicators of the use of labor resources of the enterprise.

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

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

1. Theoretical aspects of human factors in an organization

1.1 Human capital: concept and features of its use

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

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

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

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

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

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

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

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

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

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

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

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

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

Fig. 1.1.1 Groups of factors that form human capital

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

Table 1.1.1

Structure of types of human capital

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

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

Fig. 1.1.2 Classification of types of human capital by level and ownership

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

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

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

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

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

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

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

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

Fig. 1.1.3 Types of capital and its characteristics

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

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

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

The mechanism for the formation of human capital is investing in a person, that is, expedient investments in an individual in the form of money or other forms, which, as indicated above, contribute, on the one hand, to generating income for a person, and on the other, leading to an increase in labor productivity. Costs that contribute to improving labor productivity can be considered as investments; current costs are carried out with the expectation that they will be compensated many times over high profits in future.

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

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

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

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

Appropriate nutrition.

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

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

1.2 Methods for assessing human capital at an enterprise

It is quite obvious that human capital is the foundation of a company’s knowledge capital. There is no uniform methodology for assessing human capital. Various points of view of the authors are known.

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

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

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

Contribution to the development of new scientific directions;

Contribution to increasing company revenues;

Contribution to the development of relationships with customers;

Contribution to coordination of department activities;

Contribution to the successful execution of line functions.

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

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

) Establishment of weight shares (significance coefficient) for each indicator, based on how often each indicator appears in the person being certified.

) Definition of a point scale for assessing each indicator.

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

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

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

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

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

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

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

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

Valuation of human capital by analogy with physical capital is a method of assessing human capital based on the proposition that there are certain similarities between physical and human capital that make it possible to evaluate human capital by analogy with physical capital.

Firstly, both human and fixed (material) capital are involved in the process of activity economic activity companies form the final financial results.

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

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

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

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

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

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

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

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

(2)

Where P3z- the cost of accumulated knowledge, a i- empirically determined coefficients that correlate the cost and volume of accumulated knowledge of the type i, TK i- total accumulated knowledge of the type i, k - number of types (types) of knowledge.

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

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

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

Existing methods for measuring human capital have a number of significant shortcomings.

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

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

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

1.3 Regulatory and legal support for labor activities in the organization

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

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

Regulatory and legal support for the personnel management system includes:

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

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

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

The implementation of regulatory and legal support in the organization is entrusted to its head, as well as other officials (within the limits of the powers and rights granted to them when they exercise organizational, administrative, labor, administrative, economic and other functions), including the head of the personnel management system and its employees on issues within their competence. Responsible department for conducting regulatory work in the region labor legislation is the legal department.

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

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

Main goals legal department in this area are the following:

a) development of draft regulations of the organization;

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

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

d) informing departments and services about current labor legislation;

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

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

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

Main legislative acts regulating labor relations are: Civil Code of the Russian Federation, Labor Code of the Russian Federation, Law of the Russian Federation "On Collective Bargains and Agreements", Law of the Russian Federation "On Employment of the Population in Russian Federation", Law of the Russian Federation "On the procedure for resolving collective labor disputes(conflicts)", Decree of the President of the Russian Federation "On social partnership and resolution of labor disputes (conflicts)", etc.

“Local regulatory acts” are those developed and adopted by the governing bodies of organizations in accordance with their competence, defined current legislation and the Charter of the organization, internal documents establishing norms (rules) of a general nature intended to regulate production, management, financial, commercial, personnel and other functional activity within the organization.

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

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

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

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

The following must be notified of the adopted acts:

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

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

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

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

2.1 Brief description

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

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

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

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

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

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

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

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

2.2 Analysis of the use of human capital in the enterprise

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

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

Study and assessment of the labor resources of the enterprise and its structural divisions both in general and by categories and professions;

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

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

2) Analysis of labor movement

) Analysis of labor productivity.

Sources of information for analysis are:

- "Labor report";

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

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

Other reporting related to the enterprise's labor resources and production units and services depending on the specific purpose of the analysis.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the enterprise's supply of personnel in the most important professions.

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

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

Table 2.2.1

Change in personnel structure

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

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

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

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

Table 2.2.2

Changing the structure of production personnel

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

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

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

An analysis of the professional and qualification level of workers is carried out by comparing the available number by specialty and category with that required to perform each type of work in sections, teams and the enterprise as a whole.

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

(4), (5)

Where T r - tariff category, Hp- total number (number) of workers, Hpi - number of i-th category workers, VRi- volume of work of the i-th type, V - total amount of work.

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

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

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

Table 2.2.3

Labor movement indicators

Turnover coefficient for admission (K n) Turnover coefficient for retirement (K in) Personnel turnover rate (K t) Personnel stability coefficient (K post)

Characterizes the share of hired employees for the period

Characterizes the share of workers who left during the period

Characterizes the level of employee dismissal for negative reasons

Kn = 10/441.5 = 0.03

Kv = 10/441.5 = 0.03

Kt = 10 + 1/441.5 = 0.03

Kpost = 1 - 0.03 = 0.07

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

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

Table 2.2.4

Key indicators of the working time balance of one worker

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

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

If an enterprise expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.

The reserve for increasing production output by creating additional jobs is determined by multiplying their growth by the actual average annual output of one working reporting period.

RWP = RCR × GWf (6)

where RVP is the reserve for increasing production output; RKR - reserve for increasing the number of jobs; GVf is the actual average annual output of the worker.

The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of employees, for each production unit and for the enterprise as a whole. The working time fund (WF) depends on the number of workers (N p), the number of working days worked per working day on average per year (D), the average working day (t):

(7)

To assess the level of labor productivity, a system of generalizing, specific and auxiliary indicators is used.

General indicators: average annual, average daily and average hourly production per worker, average annual output per worker in value terms.

Particular indicators: labor intensity of a certain type of product in physical terms per 1 man-day or man-hour.

Auxiliary indicators: time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual output per worker (GW):

where TP is the volume of commercial products in value terms;

H - number of employees.

Hence, the factor model for the average annual production indicator will have the following form:

Calculation of the influence of these factors can be carried out using the methods of chain substitution, absolute differences, relative differences or the integral method.

Labor intensity - the cost of working time per unit or the entire volume of manufactured products:

(10)

where FRV i is the working time fund for the production of the i-th type of product, VVP i is the number of products of the same name in physical terms.

This indicator is the inverse of the average hourly production.

Reducing the labor intensity of products - most important factor increasing labor productivity. The increase in labor productivity occurs primarily due to a reduction in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the introduction of scientific and technical progress measures, mechanization and automation of production and labor, as well as an increase in cooperative supplies, revision of production standards, etc.

Factors influencing annual output are presented in Fig. 2.2.1.

Fig. 2.2.1 Interrelation of factors determining the average annual output of an enterprise employee

In the process of analysis, the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its changes and the impact on the level of labor productivity are studied. If possible, you should compare the specific labor intensity of products at other enterprises in the industry, which will allow you to identify best practices and develop measures for their implementation at the analyzed enterprise.

It is possible to increase labor productivity due to the following factors:

Improvement of equipment and technology. This group of factors includes everything that is determined by modern scientific and technological progress;

Improving the organization of production: rational placement of productive forces, specialization of enterprises and industries, the fullest use of existing equipment, rhythm of production, etc.;

Improving the organization of labor: improving the use of living labor (increasing the qualifications of personnel, the cultural and technical level of workers, strengthening labor discipline and improving the wage system, labor standardization and personal material interest of all workers; ensuring average labor intensity).

2.3 Assessing the efficiency of labor use

The efficiency of the use of labor resources is a complex and multifaceted category, which can be expressed in the following elements: the efficiency of the employee’s labor, the labor of the management apparatus, its individual bodies and divisions; efficiency of the system and the management process itself. Management efficiency is determined in the following main areas:

Analysis and evaluation of organizational and technical measures to improve management;

Determining the overall effect created by the worker;

Establishing the share of the control system effect in the overall effect;

Determination and evaluation of the performance of functional units.

When moving from one direction to another, control efficiency increases. A comprehensive set of management efficiency criteria is formed taking into account two areas for assessing its functioning:

) according to the degree of compliance of the achieved results with the established goals of the production and economic organization;

2) according to the degree of compliance of the process of system functioning with objective requirements for its content, organization and results.

The criterion for effectiveness when comparing different options for an organizational structure is the possibility of the most complete and sustainable achievement of the final goals of the management system at relatively lower costs for its operation. In this regard, assessing the effectiveness of labor management is necessary to determine the achievability of the goals facing the business structure. In this regard, the task of business structures is to organize work in such a way that it best meets the needs of employees, allows them to intensify their work and increase its efficiency, ensuring the achievement of increased competitiveness at the lowest cost. Increasing the efficiency of human resources management is an important condition for increasing the efficiency of management of the business structure as a whole. At the same time, the effectiveness of labor resource management should be fully characterized by a system of interrelated indicators, the calculation of which is based on uniform methodological principles and takes into account their comparability and proportionality in relation to various production conditions. Increasing the efficiency of labor resource management as a factor in increasing the competitiveness of business structures requires them to understand and need to analyze economic activities. The main tasks of analyzing the effective use of labor resources are:

Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;

Determination and study of staff turnover indicators;

Identification of labor resource reserves and their more complete and effective use.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:

Provision of the enterprise with labor resources;

Characteristics of labor movement;

Social security of members of the workforce;

Use of working time fund;

Labor productivity;

Personnel profitability;

Labor intensity of products;

Payroll analysis;

Analysis of the efficiency of using the wage fund.

There are different opinions about indicators characterizing the efficiency of the use of labor resources. One of them is that of all indicators of the efficiency of using labor resources, the most general one is labor productivity. This is a very important and capacious indicator in the economy in general. Labor productivity is also one of the most important indicators economic efficiency. Labor productivity is the output per worker per unit of time or the labor cost to produce a unit of output. The most important indicators of labor productivity include the following.

1. Product output per unit of time by one worker.

2. Labor intensity of products.

These are generally accepted national economy and industrial productivity indicators. Individual industries use industry-specific indicators.

As a rule, an increase in production or work in business structures is ensured with the same or fewer number of employees. This necessitates research into reserves for better use of labor resources. One of these reserves is ensuring normal labor intensity. As is known, labor intensity is characterized by the amount of labor input per unit of time. K. Marx noted that the growing intensity of labor presupposes an adjusted expenditure of labor during the same period of time. A more intense working day therefore translates into more products than a less intensive working day of the same duration. However, in a unit of time a person cannot strain his strength and waste energy immensely, since the amount of energy expended is limited by physiological capabilities. The intensity of work should be normal for the worker from the point of view of his own development. This means, as K. Marx noted, that the worker must be able to work tomorrow in the same normal state of strength, health and freshness as today, and to exert himself labor to the extent that it does not harm the normal duration of its existence. Ensuring normal labor intensity is important economically and social significance not only in areas with low labor intensity, but also in areas with increased labor intensity. In both cases, an improvement in the economic indicators of production is achieved. Increasing labor intensity to a normal level allows you to obtain more products per unit of time or perform a larger volume of work. At the same time, labor productivity increases, the use of basic production assets, the turnover of working capital is accelerated. All this leads to a reduction in production costs, an increase in production profitability, an improvement in final results, and, consequently, the competitiveness of the business structure.

As you know, a person improves, develops his physical and spiritual strength, both in the process of work and during non-working hours. However, the fundamental basis of harmonious human development is work. How a person spends his free time largely depends on the degree of use of working time. Daily normal workload contributes to the improvement of a person’s physical and mental abilities, strengthening his health, increasing efficiency, and causes a feeling of satisfaction with work. It allows you to use your free time with maximum efficiency, which, in turn, is an important condition for highly productive work. Satisfaction with work, its conditions and content plays an increasingly important role in increasing production efficiency and work quality. With the growth of the organizational and technical level of production and personnel qualifications, the improvement of working conditions, and the raising of the living standards of workers, the opportunities for more intense and effective work increase. Consequently, the level of normal labor intensity, being constant at each specific moment, tends to increase. Along with the normal intensity of labor, there is its actual level. Differences in the levels of normal and actual labor intensity represent reserves for its normalization. In this regard, the study of issues of assessment and analysis of the existing level of labor intensity, identification and use of reserves for its normalization acquires paramount importance. Research can be carried out at different levels: workplaces, sites, workshops, enterprises, and the industry as a whole. The most complete picture of the size of the reserves for increasing product output due to normalization is provided by a study of labor intensity in the workplace; it can be obtained by analyzing the corresponding indicators of workers performing the same work. The reserves of a site can be judged by comparative indicators of the intensity of labor of its workers. It is of significant interest to assess the labor intensity of workers in a workshop and the enterprise as a whole. By normalizing the level of labor intensity, significant reserves for increasing production volumes appear.

Ensuring normal labor intensity is impossible without determining its existing level. Thus, the problem of measuring labor intensity arises. There are a number of methods for assessing labor intensity, which can be reduced to the following three groups:

Biological methods;

Social methods;

Economic methods.

Biological methods are based on the use of labor input meters directly related to the characteristics of the working human body. The essence of using sociological methods is to obtain information about the degree of fatigue of an employee and his performance through surveys, questionnaires, and interviews. At the same time, the reasons that cause worker fatigue and affect his performance are identified. The information received is grouped and processed in order to quantify the degree of industrial fatigue and restoration of performance.

Economic methods for measuring labor intensity make it possible to assess its level in terms of the achieved result. They are of significant interest because they make it possible to identify reserves for reading economic indicators based on the normalization of the level of labor intensity. It should also be noted that they are simple and accessible, and less labor intensive compared to psychophysiological methods. At the same time, the use of economic methods is associated with a certain degree of approximation, since using them one can only obtain an indirect idea of ​​the state of workers’ performance and the onset of fatigue. For example, studies of the hourly output of workers in a number of industries have confirmed that these indicators change throughout the working day, and in the phase of entry into work they are, as a rule, lower than during the period of stable performance. One of the forms of increasing labor intensity is, as K. Marx noted, an increase in the pace of work. Rate is measured in the number of products, operations or labor movements for any short, almost indivisible period of time, for example, a minute. The pace of work can also be judged through reciprocal, calculating the time required for a worker to manufacture a part or to carry out certain labor actions. When using pace indicators to measure and analyze labor intensity, it is difficult to determine the “normal”, “reference” or optimal pace. In certain cases, to characterize the intensity of labor, you can use the indicator of the value of piecework wages or the fulfillment of production standards. For example, when comparing the level of labor intensity of workers performing the same work, you can use indicators of fulfillment of production standards, since a higher percentage of fulfillment of standards in this case also indicates a high level of labor intensity. However, when comparing the labor intensity of workers engaged in different jobs, mandatory requirement when applying this indicator, the tension of the norms is equal. The proposals of a number of researchers on the possibility of using indicators of the use of working time to assess labor intensity are worthy of attention. There are proposals for assessing labor intensity using a system of indicators. In our opinion, it is impossible to measure the level of labor intensity with one indicator; therefore, it is justified to focus on the use of integral indicators or their system when assessing. The system of such indicators can include:

Productive use of working time;

2. level of piecework wages;

Pace of work;

Labor structure;

Level of performance, etc.

The role of the indicator of the use of working time, which characterizes the level of labor intensity, is increasing in connection with technical progress. The very control of machinery, work with the help of equipment requires a certain tension from the worker, and this tension is maintained throughout the entire operation of the machines.

The level of labor intensity of workers at enterprises is formed under the influence of a large number of factors. Numerous factors influencing the level of labor intensity can be combined into two groups:

1) internal;

2) external.

Internal factors, as a rule, include technical factors, organization of production and labor, labor stimulation; composition of the workforce; social microclimate. Insufficient or excessive workload does not allow the worker to experience a sense of job satisfaction and does not create conditions for the development and enrichment of his physical and intellectual strengths. The level of labor intensity of an individual worker is greatly influenced by his qualifications, length of service, education, gender, and age. Thus, qualifications, level of education, sufficient knowledge and abilities are one of the factors in ensuring a normal level of labor intensity. Here it is necessary to note the importance of ensuring a normal level of work intensity and social climate in the team, since it can determine the degree of satisfaction with work, the desire to work hard and a number of other positive emotions.

External factors include factors affecting workers during non-working hours. These factors influence the restoration of workers’ performance in the period between two working days, during weekly rest and regular vacations. Such factors include the standard of living, the level of income not only of the employee himself, but also of his family, the provision of housing, the level of healthcare, etc.

When studying the issue of determining the level of labor intensity, one cannot fail to mention the need to use labor standards. At first glance, it may seem that in conditions of market relations there is no place for rationing labor in business structures. But this is incorrect, since its absence deprives the relationship between employer and employees of an objective basis and gives wages the character of alms. Since work for remuneration in the form of wages is, first of all, an assessment of actual labor costs and labor results from the standpoint of their compliance with standards, neglect of them can lead to a decrease in the level of labor organization, labor productivity, intensity, and, accordingly, to a drop in the level of production generally.

Thus, “increasing the efficiency of labor resource management” involves finding the best organizational forms, methods, management technologies in order to achieve certain economic results by the business structure in accordance with a given criterion or system of criteria, in which determining the level of labor intensity is one of the most important.

3. Direction of use of human capital

3.1 Review of foreign and domestic experience in assessing human capital

IN modern conditions human capital is the main value of society, the determining factor sustainable development and economic growth, since the competitive advantages of economic systems are largely achieved not through natural resources, but through knowledge, information, and innovation, the source of which is humans.

On modern stage economic transformations, the problem of assessing human capital in the value of a business does not raise doubts about its relevance, however, the main methods for determining value are borrowed from Western practice and are not always adapted to the conditions of the domestic economy.

The value of an employee, given the likelihood that he will remain with the organization for some time, determines the expected realizable value, which consists of two elements: the expected contingent value and the probability of continued membership in the organization, which expresses management's expectation about what part of these incomes will be realized in the organization before the expected time of the employee’s departure. Mathematically this is expressed by the following equations:

RS = US x P (O), (11)

(T) = 1 - P (O), (12)

AIT = US - RS = RS x P (T), (13)

where УС and PC are the expected conditional and realizable values;

P (O) - the probability that the employee will remain working in the organization after a certain period of time;

P (T) - the probability of an employee leaving the organization or the turnover rate;

AIT - opportunity costs of turnover.

Due to the fact that the cost of human resources is a probabilistic value, this may mean that an employee with greatest potential will be most useful to the company.

Thus, this 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 (an exact determination of an employee’s service life in an enterprise is impossible, since it depends on many factors that are difficult to determine and measure).

A slightly different approach to assessing human capital was proposed by I. Fisher, in whose opinion the use of capital means receiving interest as a universal form of any income (wages, profits, rent). The discounted amount of future income is the amount of capital employed. Through the discount factor, future income is reduced to the present one, i.e. today's assessment: 1/ (1 + i) t (14) where i is the current interest rate; t - number of years.

IN general view discounting is carried out according to the formula: Dc = Dt / (1 + i) t (15) where Dc is the current amount of income; Dt is the future amount of income; i - current interest rate; t - number of years.

Dc is a certain amount of money, which, if invested for t years at the interest rate i, will grow to the value of Dt.

De represents today's analogue of the amount Dtt which will be paid in t years, taking into account the interest rate equal to i per annum.

This method of assessing human capital reflects only income that will be received in the future, and therefore is partly limited, since it does not include investments in human capital, assessment of professional level, level of education of personnel, costs of scientific development, healthcare, additional costs, etc. .

M. Friedman understands human capital as a certain fund that provides labor with permanent (constant, continuous) income, which is the weighted average of expected future income receipts. Property and income are seen as interrelated phenomena.

In this case, the property can be presented in the form of a capitalized value of a future income stream, which is determined through discounting.

Permanent income can be represented by the formula:

Dn = r * Vn. (16)

M. Friedman considers r as the average return from five various types assets: money, bonds, stocks, consumer durables and human capital. Permanent income, being the total income from all five types of property, represents the average profitability of all property. In addition, human capital is seen as a form of asset alternative to money.

The peculiarity of this method is that it allows one to take into account the total property income of an individual. However, it does not reflect many indicators used to analyze human capital, and a number of additional costs for human capital are not taken into account. Theodore Witstein viewed human beings as fixed assets and used approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (price of production). He assumed that the amount of earnings during an individual's lifetime is equal to the cost of his maintenance plus the cost of education.

This approach to assessing human capital is also not optimal, since not only are many indicators characterizing human capital not taken into account, but the methodology itself is quite contradictory. So, for example, one can note the unsatisfactoryness of the basic position that earnings during a person’s lifetime and expenses for his maintenance are equal. In real practice, this option is practically impossible.

American economists and sociologists Louis Dublin and Alfred Lotka, working in the field of life insurance, noted the value of W. Farr and T. Witstein's approaches to calculating human capital for determining amounts for life insurance.

The analysis of the earnings capitalization method carried out by L. Dublin and A. Lotka is one of the most advanced presentations of this method. However, accurate results of the monetary value of a person of a certain age can only be obtained if the data necessary for the calculations exists. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

Fitz-enz Ya. connects human capital with added economic value, which is defined as follows: Added value of human capital = [Profit - (Expenses - Salaries + Benefits)] /Full-time equivalent. Based on the Balanced Scorecard created by Kaplan and Norton (1996), he also proposed a sample of a balanced scorecard for corporate human capital, including: financial indicators(profit from human capital, human capital costs, added value of human capital, market price human capital), and human indicators, such as the percentage of employees with normal working hours, the percentage of non-permanent labor force, the labor force growth rate, the total percentage of profit from all labor costs, investments in employee development.

To determine the value of human capital, Fitz-entz Ya. proposes a matrix applied to four main activities in the field of human resources: acquisition, maintenance, development and preservation. Then, on the basis of the Balanced Scorecard, he formed a model for assessing human capital management, consisting of four quadrants, each of which is dedicated to one of the main activities of human capital management: acquisition, maintenance, development and preservation.

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

In domestic economic science, approaches to assessing human capital are also far from unambiguous. So Allaverdyan V. proposes a method for calculating cost human resources commercial enterprise, the essence of which is as follows.

The cost of an enterprise's personnel potential is the total estimated cost of all employees of the enterprise. The estimated value of an employee is an estimated value equal to the product of the employee’s paid or expected wages by the coefficient G kp (Goodwill of human resources potential).

S= ZP * Gkp.; (17) where S is the estimated cost of the employee, rub.;

Salary - expected or paid wage employee, rub.; GKP - goodwill of the employee’s human resources potential.

Goodwill of an employee's personnel potential is a coefficient that reflects the real, market, individual value of an employee as a specific person who can perform certain functions and solve certain problems. This methodology assumes that the cost of human resources of a commercial enterprise is calculated based on the assumption that all human resources of the enterprise are replaced by others. The replacement period is taken to be 1 month. The cost of costs for recruitment services is calculated. Goodwill of human resources is calculated for each employee separately.

A special feature of this method is that it takes into account the goodwill of an employee’s human resources potential, which makes it possible to most accurately determine its value. However, in our opinion, the proposed parameters for calculating goodwill are not presented in full. In addition, it would be correct, from our point of view, to include investments in personnel in the estimated cost of an employee.

V.V. Tsarev, A.Yu. Evstratov offer their view on the methodology for assessing the individual value of an employee of a commercial enterprise. To obtain by calculation a comprehensive assessment of the cost of human resources individual worker(manager), a generalized formula is recommended:

C= (K + K1) + D + P + I, (18)

where C is a discounted valuation of the potential of an individual employee for the periods of receipt vocational education and subsequent work at a commercial enterprise, rub.;

K - discounted costs of funds equated to capital, spent by a student (for example, a university student) on obtaining vocational education for the entire period of his studies, rubles;

K1 - discounted costs of funds equated to capital, spent by students (for example, a university student) on the purchase of educational and methodological literature, payment, if necessary, for hostel services, stationery and so on. during the training period, rub.;

D - total discounted income received by an employee during a certain period of time working at a commercial enterprise, rubles;

P is the share of discounted gross profit created by a specialist in a certain year at the enterprise;

And - investments made in improving the qualifications of a specialist, for example in the postgraduate education system.

A student's investment in education is equivalent to capital investment. Analysis of this methodology for assessing human capital shows its thoroughness. However, a possible problem when assessing human capital is the provision of reliable initial data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predicted assessment of human capital is quite difficult.

As a result of the analysis of existing methods for assessing human capital, the following conclusion can be drawn. Even though there is a large number of There are no universal methods for assessing human capital today.

The methodology for calculating the value of human capital of a commercial enterprise can be based on the methodology proposed by V. Alaverdyan, by including investments in human capital in the estimated value of an employee and changing the procedure for calculating goodwill of human capital.

Thus, the estimated value of an employee can be calculated as follows:

S= ZP * Gkp + I*t; (19)

where S is the estimated cost of the employee, rub.; ZP - estimated or paid wages to the employee, rub.; Gchk - goodwill of the employee’s human capital; I - investments; t - period.

Goodwill of an employee's human capital includes the following indicators: Gchk = Human capital profit index + Human capital value index + Professional prospects coefficient.

Human Capital Profit Index = Profit/Employee Full Time Equivalent.

Human capital value index = General expenses per staff/full-time equivalent of an employee.

The professional prospects coefficient, which takes into account data on the candidate’s education, experience and age, is calculated using the formula:

K = Oh. arr. * (1 + C/4 + B/18), (20)

where is Ou. arr. - assessment of the level of education, which is:

15 for persons with incomplete secondary education;

60 - for persons with secondary education;

75 - for persons with secondary technical and incomplete higher education;

00 - for persons with higher education in their specialty;

C - work experience in the specialty. In accordance with the recommendations of the Labor Research Institute, it is divided into 4 (due to the fact that, as has been established, experience has 4 times less influence on labor productivity than education);

B - age. In accordance with the recommendations of the Labor Research Institute, it is divided by 18. At the same time, 55 years is taken as the upper age limit for men, and 50 for women. A qualitative assessment of human capital can be given using expert methods, which make it possible to use not only group, but also individual characteristics of workers.

The degree of consistency of expert opinions regarding the priority of the influence of indicators on the value of human capital can be determined using the Kendall concordance coefficient:

W = 12S/ , (21)

where S is the sum of squared deviations of the ranks of each object of examination from the arithmetic mean of the ranks;

n - number of experts;

m is the number of objects of examination.

The value of the concordance coefficient varies from 0 to 1.

This methodology for assessing human capital is quite simple, however, it allows you to take into account wide range indicators that affect the value of human capital, which in turn contributes to a more accurate determination of its value.

However, in domestic practice of assessing the value of a business, these methods are not found wide application. This circumstance can be explained by the lack of experience in assessing the human capital of domestic enterprises, the imperfection of existing methods, the complexity of calculations, the lack of necessary statistical data, etc.

3.2 The main reserves for increasing the efficiency of using human capital in an enterprise

From a theoretical point of view, the reserve for increasing the efficiency of using labor resources is characterized by human resources, however, in order to obtain the desired increase in the efficiency of using human capital, it is necessary to implement a scientifically based approach to managing human resources. First of all, scientifically based human resource management implies the implementation of classical management principles formulated by A. Fayol to human resource management. Let's look at these principles in more detail.

The principle of division of labor. As part of human resources management, this principle implies the need to distribute responsibilities in such a way that each of the branch employees can use their personal potential in the best possible way.

The principle of consolidation of powers. In order to effectively manage the branch’s human resources, it is necessary to ensure that all available powers are assigned to specific responsible persons.

The principle of discipline. This principle means that each employee has the right to act only within the framework of his powers, observing the necessary approvals. At the same time, the effective implementation of this principle requires the complete transfer of powers to those levels where they are actually implemented, otherwise the personnel potential cannot be effectively mastered due to excessive bureaucratization. That is, the discipline of employees should not go beyond the bounds of common sense, for example, in the event of contradictions between the orders of the immediate supervisor and compliance with technology, for more effective implementation of human resources, it is advisable to give preference to compliance with technology.

The principle of unity of command. Human resources management should be carried out within the framework of the established organizational system, in which orders and instructions are given to employees by only one manager, namely, the boss, i.e. instructions from management at different levels should not conflict with each other.

The principle of unity of direction. Once the final target has been determined in the process of human resource management, it is necessary to formulate an action plan to achieve this target in all areas of human resource development. In the future, this plan can be adjusted, but deviations from it on an initiative basis should not take place; we cannot allow a situation where each dependent division creates own plan development of human resources potential.

The principle of subordinating personal interests to public ones. Compliance with this principle in human resources management primarily means the need to implement those aspects of an employee’s human resources that the enterprise needs for the holistic development of human resources, and not those that are easiest to implement. So, in the case when a highly skilled worker has the makings leadership qualities, it may be advisable to train him to be a leader, rather than a highly qualified worker, i.e. make the most of its hidden potential. This approach may meet resistance from employees, but it is necessary to convince them of the rationality and significance of this approach for the enterprise.

The principle of fair remuneration. In the format of human resources management, the principle of fair remuneration should provide for obtaining both moral and material satisfaction of employees as a result of the development of human resources potential. In this case, clear criteria must be established, firstly, for an increase in wages as a result of the employee using his internal personnel reserve(for example, an increase in wages when an employee acquires an additional specialization necessary for the enterprise, even if it is not yet in demand). Secondly, it is also necessary to determine what moral incentives an employee can receive as a result of participation in the human resources development program. Naturally, it can be an increase in self-esteem, but on the part of the enterprise it is also necessary to provide some kind of incentive that is meaningful for the employee in accordance with his motivation.

The principle of centralization (decentralization). The implementation of this principle within the framework of the human resources management process implies compliance in this regard with the management principles characteristic of a given organization - centralization or decentralization. That is, because has centralized system management, then the human resources management system should be built taking into account this circumstance, and vice versa.

The scalar chain principle. The implementation of this principle in human resources management implies that all employees (and, accordingly, industries) must be involved in this process - from low-level employees to the head of the enterprise. Exclusion of any level of employees from participation in the process of human resource management (the form of participation, of course, is different for different categories of employees) will lead to its incomplete development, namely, to the inability to cover all 100% of employees’ capabilities. It is the personnel potential of unemployed employees that will remain untapped.

The principle of maintaining order. This principle assumes that in the process of managing human resources, after the approval of the program for its development, all participants in the program for developing human resources must perform certain duties at the time specified by the program.

The principle of impartiality. The implementation of this principle within the framework of human resources management implies that measures aimed at realizing human resources potential should take into account only the objective characteristics of employees. This principle seems to the author to be very important, since since human resource management involves a significant impact of the human factor, it is necessary to prevent the possibility of subjective factors influencing decision-making. Naturally, this statement is true for all areas of management activity, however, in cases where not only personnel are involved, this principle is better observed.

The principle of stability. The principle under consideration assumes compliance with the principle of balance in the qualitative composition of the activities of the human resources management program. That is, in the process of managing it, one cannot focus on only one direction (for example, advanced training), but all aspects characterizing human resources must be involved. Otherwise, the result will be far from the desired due to imbalance - for example, in the absence of development of the moral component of employees, Those who have undergone advanced training can move to another company for a higher-paying job. Given the work and moral direction, it is possible to develop loyalty, which will prevent the transition to another job.

The principle of collectivism. The final principle in relation to human resource management involves the use of positive synergies for its more complete development. The opposite is also true: failure to comply with the principle of collectivism can most likely lead to a negative synergistic effect and slow down the process of developing human resources.

In addition to using the listed principles, an integrated approach to human resources management should be based on the use of program-target planning methodology. That is, the general goal of the human resources management program is first determined, for example, increasing personnel profitability by 50%. Next, for each of the listed areas, specific goals are selected (reducing losses from defects by 7%, increasing the qualification level of 30% of personnel, etc.), and then specific measures are developed to achieve each of these more detailed goals.

Thus, the human resource management policy should be based on three basic principles:

Hiring highly qualified specialists or training your own highly qualified specialists within the required areas;

Creating conditions conducive to professional development and retention in the organization of the most qualified, experienced workers who also have the necessary moral characteristics and skills to work effectively in a team;

Improving the organization of the enterprise management system as a whole.

In the future, the task of managing human resources through the introduction of more advanced technological procedures in the branch becomes urgent: personnel assessment and development information base to make reasonable management decisions and automation of the process after it has been debugged manually.

Thus, effective management human resources has become of vital importance. The high level of global competition has made it necessary to use all the resources at their disposal much better than ever before. Human resource management has received much more attention due to the recognition of the fact that with more careful cultivation of this fields you can get better results.

3.3 Cost-effectiveness of the proposed activities

V" operates a comprehensive personnel management system aimed at maintaining a high professional level of workers and specialists engaged in all areas of the branch’s activities, including: the most effective attraction of human resources, advanced training of employees on an ongoing basis, as well as strengthening the motivation of the organization’s staff as a whole and ensuring decent standard of living for each employee. The HR policy is aimed at maintaining the status of the best employer in the regional market for employees who have the ability and motivation to bring maximum benefit to the organization. All provisions of the HR policy are uniform for the organization, as well as for each of its employees.

The average number of personnel at the end of 2010 was 441 people. The technical support unit employs 35 units, namely 8% of the total number of personnel. 71% of the personnel are employed in the sales unit, 4% of the personnel are in the accounting department. The business support department accounts for 9% of the total number, and the security unit - 8%.

The main income of the staff is formed by wages and benefits package. Salaries include a tariff (fixed) part, according to a unified tariff schedule, and a bonus (variable) part. The social package provides employees with an appropriate amount of medical and other social guarantees.

In 2010, social payments accounted for more than 10% of the total personnel income.

The personnel management policy is a set of principles and approaches applied in the process of human resource management, and is consistently expressed in the Corporate Governance Standards in the field of personnel management. The following Standards apply in the branch:

Standard for corporate culture management."

Personnel certification standard."

Standard for hiring and transferring personnel to another job in

Standard for dismissal of personnel."

Standard for working with personnel reserve."

Standard for rewarding employees."

The branch has unique conditions for training and development of all categories of personnel.

In the reporting year, the branch continued to improve the system of continuous professional education, including training and advanced training of workers, specialists, middle managers and senior management.

Professional training of workers is carried out by a non-state educational institution"Personnel Training Center -" and its eight branches located in the southeast. In 2010, training at the NOU and its branches was carried out in 268 professions and areas, which is 33 more than in 2009. The center has a modern material and technical base and rich experience in training workers. The organization views funds allocated for personnel training as an investment in “human capital” that will provide a competitive advantage and sustainable development in the future. In 2010 vocational training 24 employees of the branch underwent training and advanced training, of which 18 were workers, 6 were managers and specialists.

finances a pension plan, the main component of which is annual payments by the company on behalf of all eligible employees, in non-profit organization National Non-State Pension Fund. The employees themselves also have the right to make additional contributions to the Fund. The amount of contributions, their frequency and other conditions of this plan are regulated by the “Regulation on the organization of non-state pension payments for employees also guarantees minimum payments upon retirement to all participants of the Fund covered by the Regulation. The minimum guaranteed amount of payments is taken into account in accordance with the pension plan, as a pension plan with a defined benefit plan under which the accrued estimated benefit liability is offset against the fair value of contributions made at each measurement date.

There are several executive pension plans that are reflected in several agreements between the Fund and company management. According to these agreements, participants are provided with monthly payments, depending on their position, for 10-25 years after retirement.

The Company makes periodic voluntary contributions to the Fund on behalf of eligible employees. In accordance with the terms of the collective agreement concluded annually between the branch and its employees, the organization is obliged to make certain payments to employees upon completion of their work in the Company, including a lump sum payment upon their retirement, anniversary, vacation pay, the amount of which depends on the amount of wages and number of years worked at the time of their retirement. There are no pension contribution requirements for bonuses paid directly to employees.

Responsibility for ensuring social well-being, a decent standard of living and opportunity professional growth workers is one of the important tasks, which is reflected in the level of wages, social guarantees, and personnel development programs. This allows us to ensure the interest and responsibility of employees in high performance results. The company's obligations to its staff are enshrined in the Collective Agreement."

In 2010, the achieved pre-crisis level of benefits and guarantees was maintained. Additionally, wage bonuses have been established for employees for knowledge foreign languages, in honor of the celebration of Victory Day, financial assistance to home front workers has been increased by 40%. The structure of social benefits and guarantees for the Company’s employees is reflected in the Group’s Collective Agreement Standard, which is advisory in nature for all Group enterprises.

The organization has been operating a non-state pension program for 12 years, based on the formation of savings for non-state pensions through the transfer of funds from the employees themselves. The size of the non-state pension is under constant control of management." Every two years, additional funds are allocated to index the size of the non-state pension.

A significant source for maintaining and strengthening the health of employees is voluntary health insurance (VHI). The VHI program for personnel" includes four areas: "Outpatient and polyclinic services", "Inpatient services", "Rehabilitation and recovery treatment", "Comprehensive medical care". Thanks to the implementation of the VHI Program, employees have the opportunity to receive free medical care and health resort vouchers.

The company operates a Social Mortgage Program aimed at improving housing conditions by obtaining housing in installments. Support for providing housing to young families is being developed.

The main goal of the existing personnel management system is to achieve the maximum possible result from the effective use of available labor resources.

To achieve this goal, you can identify several main areas on which the entire personnel management system should be based:

External selection of professional workers;

Training and education of employees;

Professional growth and open opportunities for career advancement;

Achievement high level interactions in the employee-manager chain;

Labor motivation by improving the material incentive system;

Development and implementation of corporate culture;

Social guarantees.

Rational use of branch personnel is an indispensable condition that ensures the uninterrupted production process and successful implementation production plans. Therefore, the use of labor resources is of the greatest importance in the production activities of the enterprise.

One of the main areas of personnel management is the current remuneration system. The work of every employee must be rewarded adequately. Therefore, the system of remuneration and material incentives is a combined one, which takes into account the professionalism and personal contribution of each employee.

In order to build the most effective system of remuneration and material incentives, the Company is guided by the following basic principles:

Timely payment of wages; regular increase (indexation) of wages;

Flexible system of material incentives for achieving certain results and personal labor contribution of employees;

- “transparency” and objectivity of the remuneration system.

In addition, the branch pays a lot of attention to social support for its employees. After all, social guarantees are the most important element social protection. The organization's policy regarding the provision of social guarantees to employees is based on compliance with legislative norms and the adopted collective agreement.

When developing a system social security We tried not to ignore all aspects of the team’s life:

Providing additional annual leave, compensation for special conditions labor;

Payment of financial assistance when going on annual leave;

Allocation of funds for organizing sanatorium and resort treatment for employees;

Organization of summer holidays for children of employees;

Financing activities aimed at protecting the health of workers;

Organization of regular preventive medical examinations;

Additional social guarantees for young families (financial assistance for marriage, interest-free loans for the purchase of furniture and essential goods);

Additional social guarantees for the birth of a child and child care;

Providing housing under the social mortgage program;

And much more.

Conclusion

Human capital occupies a leading place among the competitive advantages of an enterprise, which means that analysis and assessment of personnel is the most important condition for the successful leadership of any organization. Without investing in personnel, ensuring competitive advantages is impossible.

Measuring the performance of a company's employees is important to maintain a competitive position in the market. However, it should be taken into account that a universal approach to determining the value of human capital of commercial enterprises does not exist today.

Currently, during a period of deepening problems in the field of training, knowledge transfer and advanced training, the problem of personnel development has become particularly acute. This direction includes the stages of training, retraining and advanced training of personnel.

The success of human resource management increasingly depends on study and analysis environment, both internal and external, and from human resource planning. A particularly important aspect of the environment is wide range legal circumstances. These circumstances actually affect all human resource activities. In addition, it is important to study and analyze other aspects external environment, including the level of domestic and international competition, demographic and workforce changes, and general economic and organizational trends. Important aspects of an organization's internal environment include its strategy, technology, the goals and values ​​of top management, the size of the firm, its culture and structure. Understanding these aspects and constantly studying them ensures that the needs of the enterprise are met and environmental requirements are taken into account when making decisions in the field of human resource management.

The assessment of human capital is quite difficult, since this category has a holistic, integrative nature. It contains an anthropological component, reflecting the unity in man of the social and biological, public and individual. The structural components of human capital can be used to characterize both an individual and social group, and the country as a whole. Indicators relating to the material and spiritual aspects of the development of an individual or society are also considered in unity. Experience shows that it would be wrong to underestimate or overestimate the importance of any other side to the detriment of one.

List of used literature

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Adamchuk V.V., Romashov O.V., Sorokina M.E. Economics and sociology of labor: Textbook for universities. - M.: UNITY, 2008. - 407 p.

Golovanov Yu.K. Efficiency of management decisions. - M., 2007

Gromova O. N. Conflictology. Lecture course. M.: Delo, 2009.

Egorshin A.P. Personnel management: Textbook for Universities: 3rd edition. - N. - Novgorod: NIMB, 2009. - 720 p.

Klochkov V.V. Human capital and its development. In the book: Economic theory. Transforming economy. / Ed. Nikolaeva I.P. - M.: Unity, 2008. - P.: 417.

Korchagin Yu.A. Human capital and development processes at the macro and micro levels. - Voronezh: TsIRE, 2010. - P.: 106.

Korchagin Yu.A. Modern economics Russia. - Rostov-on-Don: Phoenix, 2008. Korchagin Yu.A. Russian human capital: a factor of development or degradation? Voronezh: TsIRE, 2009. P.: 205.

Korchagin Yu.A. Modern Russian economy. - Rostov-on-Don: Phoenix, 2010. P.48-53

Brief psychological dictionary / Ed. A.V. Petrovsky, N.G. Yaroshensky. - M. 2009.

Krichevsky R.L. If you are a leader... - M.: Delo, 2008.

Ladanov I.D. Practical Management - M., 2008.

Lebedev O.T., A.R. Kankovskaya. Fundamentals of Management. - SP-b, 2009.

Lyskov A.F. Human capital: concept and relationship with other categories // "Management in Russia and abroad". - No. 6. - 2009, pp. 3-11.

Manager. / ed. Rysina V.V. - M., 2009.

Mascon, M. Albert, F. Khedouri. Fundamentals of management. - M.: Delo, 2010.

Poletaev Yu.N. Certification of workers: legal regulation, organizational matters. - M.: "Prospekt", 2008. - 316 p.

Practical personnel management Moscow, 2008.

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Tuguskina G.N.
Penza branch of the State Educational Institution of Higher Professional Education "Nizhny Novgorod Commercial Institute", Associate Professor of the Department of Commerce and Management, Ph.D.

At the present stage of economic transformations, the problem of assessing human capital in the value of a business does not raise doubts about its relevance, however, the main methods for determining value are borrowed from Western practice and are not always adapted to the conditions of the domestic economy.

A fairly large number of works, both foreign and domestic scientists, are devoted to the issue of assessing the human capital of enterprises, the analysis of which shows the diversity of existing approaches. Considering foreign methods, first of all, we should note the model of individual employee value, based on the concepts of conditional and realizable values, proposed by scientists from the University of Michigan. According to their model, the individual value of an employee is determined by the volume of services that the employee is expected to provide or realize while working in a given organization.

The value of an employee, given the likelihood that he will remain with the organization for some time, determines the expected realizable value, which consists of two elements: the expected contingent value and the probability of continued membership in the organization, which expresses management's expectation about what part of these incomes will be realized in the organization before the expected time of the employee’s departure. Mathematically this is expressed by the following equations:

RS = US x P(O),
P(T) = 1 - P(O),
AIT = US - RS = RS x P(T),
where CS and PC are expected
conditional and realizable values;
P(O) - the probability that the employee will remain working in the organization after a certain period of time;
P(T) - the probability of an employee leaving the organization or the turnover rate;
AIT - opportunity costs of turnover.

Due to the fact that the cost of human resources is a probabilistic value, this may mean that the employee with the greatest potential will not always be the most useful to the company.

Thus, this 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 (an exact determination of an employee’s service life in an enterprise is impossible, since it depends on many factors that are difficult to determine and measure).

A slightly different approach to assessing human capital was proposed by I. Fisher, in whose opinion the use of capital means receiving interest as a universal form of any income (wages, profits, rent). The discounted amount of future income is the amount of capital employed.

Through the discount factor, future income is reduced to the present, i.e., today’s valuation: 1 / (1 + i) t
where i is the current interest rate; t - number of years.

In general, discounting is carried out according to the formula:
Dc = Dt / (1 + i)t
where Dc is the current amount of income;
Dt is the future amount of income;
i - current interest rate;
t - number of years.

Dc is a certain amount of money, which, if invested for t years at the interest rate i, will grow to the value of Dt.

De represents today's analogue of the amount Dtt which will be paid in t years, taking into account the interest rate equal to i per annum.

This method of assessing human capital reflects only income that will be received in the future, and therefore is partly limited, since it does not include investments in human capital, assessment of professional level, level of education of personnel, costs of scientific development, healthcare, additional costs, etc. .

According to G. Becker, the value of human capital can be determined as follows:

where Va is the assessment of the human capital of a worker at age a;

B - total wages;
C is the part of wages attributable to labor;
n is the age at which a person’s active labor activity ends;
i - interest rate.

Together with B. Chiswick, he developed a unified formula for calculating the income of owners of both human and physical capital. In their view, as applied to the owner of human capital, “the total earnings of any person after he has finished investing in human capital is equal to the sum of the earnings on that investment and the earnings from his initial human capital.” The formula they proposed for calculating income is as follows: where Ei is the income (earnings) of a certain person;

Xi is the effect of the initial capital of this person;
j - certain investments;
i - interest rate;
rij is the rate of return of this person on his investment;
Сij is the cost of these investments.

The advantage of this methodology is that both wages and income from investments in human capital are taken into account. However, this is far from a complete range of indicators for analyzing human capital.

M. Friedman understands human capital as a certain fund that provides labor with permanent (constant, continuous) income, which is the weighted average of expected future income receipts. Property and income are seen as interrelated phenomena.

In this case, the property can be presented in the form of a capitalized value of a future income stream, which is determined through discounting.

The total amount of an individual's assets is calculated as follows:
where Di is the individual’s expected annual income of all types of property;
n is the lifespan of a person in years.

Permanent income can be represented by the formula: Dn = r * Vn.
M. Friedman considers r as the average return on five different types of property: money, bonds, stocks, consumer durables and human capital. Permanent income, being the total income from all five types of property, represents the average profitability of all property. In addition, human capital is seen as a form of asset alternative to money.

The peculiarity of this method is that it allows one to take into account the total property income of an individual. However, it does not reflect many indicators used to analyze human capital, and a number of additional costs for human capital are not taken into account. Theodore Witstein viewed human beings as fixed assets and used approaches to assessing human capital developed by W. Farr (capitalized earnings) and E. Engel (price of production). He assumed that the amount of earnings during an individual's lifetime is equal to the cost of his maintenance plus the cost of education.

Witstein derived the following formulas:

where a is the annual consumption expenditures, including education, per adult German of a certain profession;
r = (1+i), where i is the market interest rate;
P=1/r;

Ln is the number of people aged n in the life table;
Rn is the value of the one-taler annuity of a person aged n, acquired by him at the time of his birth (for a given r);
X is the amount of future income per person of a certain profession;
N is the age at which a person enters working life.
T. Witstein assumed for simplicity that a and X are constant throughout the life of an individual.

This approach to assessing human capital is also not optimal, since not only are many indicators characterizing human capital not taken into account, but the methodology itself is quite contradictory. So, for example, we can note the unsatisfactoryness of the basic position, namely that earnings during a person’s life and the costs of his maintenance are equal. In real practice, this option is practically impossible.

American economists and sociologists Louis Dublin and Alfred Lotka, working in the field of life insurance, noted the value of W. Farr and T. Witstein's approaches to calculating human capital for determining amounts for life insurance.

They came up with the following formula:
where V0 is the value of the individual at the moment of birth;
- the current value of one dollar received in x years;
Px is the probability of a person surviving to age x;
Yx is a person’s annual earnings from time x to x+1;
Ex is the share of people employed in production between the ages of x and x+1 (W. Farr assumed full employment);
Cx is the cost of living for a person aged from x to x+1.

To determine the monetary value of a person of a certain age (for example, a), the formula can be converted to the form:

The cost of production (education) of a person at age a - Ca, according to Dublin and Lotka, is equal to: This formula can be simplified to the form:

Therefore, the cost of producing a person up to age a is equal to the difference between his value at age a and his value at the moment of birth, multiplied by This is an improved version of E. Engel’s method.

In our opinion, the analysis of the earnings capitalization method done by L. Dublin and A. Lotka is one of the most perfect presentations of this method. However, accurate results of the monetary value of a person of a certain age can only be obtained if the data necessary for the calculations exists. This is often problematic, especially for enterprises with a large number of employees due to the lack of real information.

Fitz-enz Ya. connects human capital with added economic value, which is defined as follows: Added value of human capital = [Profit - (Expenses - Salaries + Benefits)]/Full Employment Equivalent. It is based on the Balanced Scorecard created by Kaplan and Norton (1996) proposed a model of a balanced scorecard for corporate human capital, including both financial indicators (return on human capital, human capital costs, value added of human capital, market value of human capital) and human indicators such as interest employees with normal working hours, percentage of non-permanent workforce, workforce growth rate, total percentage of profit on all labor costs, investment in employee development.

To determine the value of human capital, Fitz-entz Ya. proposes a matrix applied to four main activities in the field of human resources: acquisition, maintenance, development and preservation. Then, on the basis of the Balanced Scorecard, he formed a model for assessing human capital management, consisting of four quadrants, each of which is dedicated to one of the main activities of human capital management: acquisition, maintenance, development and preservation.

This method of assessing human capital, in our opinion, is the most optimal. However, it should also be noted that individual indicators are specific, as a result of which using this methodology in its original form to assess the human capital of Russian enterprises is not entirely convenient. However, it can be adapted and used as the basis for a methodology that takes into account Russian specifics.

In domestic economic science, approaches to assessing human capital are also far from unambiguous. Thus, V. Allaverdyan proposes a methodology for calculating the cost of human resources of a commercial enterprise, the essence of which is as follows.

The cost of an enterprise's personnel potential is the total estimated cost of all employees of the enterprise. The estimated value of an employee is an estimated value equal to the product of the employee’s paid or expected wages by the coefficient G kp (Goodwill of human resources potential).

S= ZP * Gkp.;


GKP - goodwill of the employee’s human resources potential.

Goodwill of an employee's personnel potential is a coefficient that reflects the real, market, individual value of an employee as a specific person who can perform certain functions and solve certain problems. This methodology assumes that the cost of human resources of a commercial enterprise is calculated based on the assumption that all human resources of the enterprise are replaced by others. The replacement period is taken to be 1 month. The cost of costs for recruitment services is calculated. Goodwill of human resources is calculated for each employee separately.

A special feature of this method is that it takes into account the goodwill of an employee’s human resources potential, which makes it possible to most accurately determine its value. However, in our opinion, the proposed parameters for calculating goodwill are not presented in full. In addition, it would be correct, from our point of view, to include investments in personnel in the estimated cost of an employee.

V.V. Tsarev, A.Yu. Evstratov offer their view on the methodology for assessing the individual value of an employee of a commercial enterprise. To obtain by calculation a comprehensive assessment of the cost of the personnel potential of an individual worker (manager), we recommend the formula presented in generalized form: C = (K + K1) + D + P + I, where C is the discounted cost estimate of the potential of an individual worker for the periods of receiving professional education and subsequent work at a commercial enterprise, rub.;

K - discounted costs of funds equated to capital, spent by a student (for example, a university student) on obtaining vocational education for the entire period of his studies, rubles;

K1 - discounted costs of funds equated to capital, spent by students (for example, a university student) on the purchase of educational literature, payment, if necessary, for hostel services, stationery, etc. during the period of study, rubles;

D - total discounted income received by an employee during a certain period of time working at a commercial enterprise, rub.;

P is the share of discounted gross profit created by a specialist in a certain year at the enterprise;

And - investments made in improving the qualifications of a specialist, for example in the postgraduate education system.

A student's investment in education is equivalent to capital investment. Analysis of this methodology for assessing human capital shows its thoroughness. However, a possible problem when assessing human capital is the provision of reliable initial data. This circumstance directly affects the objectivity of the assessment. In this regard, obtaining a reliable predicted assessment of human capital is quite difficult.

As a result of the analysis of existing methods for assessing human capital, the following conclusion can be drawn. Despite the fact that there are a large number of methods for assessing human capital, there is no universal method today.

We propose that the methodology for calculating the value of human capital of a commercial enterprise be based on the methodology proposed by V. Alaverdyan, including investments in human capital in the estimated value of an employee and changing the procedure for calculating goodwill of human capital.

Thus, the estimated value of an employee can be calculated as follows:

S= ZP * Gkp + I*t;
where S is the estimated cost of the employee, rub. ;
ZP - estimated or paid wages to the employee, rub.;
Gchk - goodwill of the employee’s human capital;
I - investments;
t - period.

Goodwill of an employee's human capital includes the following indicators: Gchk = Human capital profit index + Human capital value index + Professional prospects coefficient.

Human Capital Profit Index = Profit/Employee Full Time Equivalent.

Human Capital Cost Index = Total Personnel Expenses/Full Time Equivalent Employee.

The professional prospects coefficient, which takes into account data on the candidate’s education, his experience and age, is calculated using the formula: K = Oy.obr.*(1 + C/4 + B/18),

where Ou.arb. - assessment of the level of education, which is:
0.15 for persons with incomplete secondary education;
0.60 - for persons with secondary education;
0.75 - for persons with secondary technical and incomplete higher education;
1.00 - for persons with higher education in their specialty;

C - work experience in the specialty. In accordance with the recommendations of the Labor Research Institute, it is divided into 4 (due to the fact that, as has been established, experience has 4 times less influence on labor productivity than education);

A qualitative assessment of human capital can be made using expert methods, which make it possible to use not only group, but also individual characteristics of workers in the assessment.

The degree of consistency of expert opinions regarding the priority of the influence of indicators on the value of human capital can be determined using the Kendall concordance coefficient:

W = 12S/,

where S is the sum of squared deviations of the ranks of each object of examination from the arithmetic mean of the ranks;
n - number of experts;
m is the number of objects of examination.

The value of the concordance coefficient varies from 0 to 1.

In our opinion, this method of assessing human capital is quite simple, however, it allows us to take into account a wide range of indicators that affect the value of human capital, which in turn contributes to a more accurate determination of its value.

The essence of human capital

Definition 1

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

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

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

Human capital is the most burdensome asset of any enterprise. The enormous diversity, along with the often complete unpredictability of human character, makes their assessment an extremely difficult task. People are the only unit that has the ability to produce value. The remaining variables of any business, be it money, raw materials, equipment and much more, have only the capacity of inert materials, since they add nothing until the moment when any worker, from the least qualified employee to professional leader senior management, will not make this potential work.

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

Methods for assessing human capital

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

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

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

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

Human capital assessment based on investment

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

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

The process of investing in human capital is divided into:

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

Costs are divided by source of funding from the federal budget ( educational establishments middle and higher education) and costs made up of the funds and time of each individual, which play a key role in the formation of human capital.

Note 1

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

Valuation of human capital by analogy with physical capital

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

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

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

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

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