Короткий опис (реферат):
The main purpose of the paper is to analyse the existing methods and procedures of estimation of
human capital as a dominant factor in improving profitability and competitiveness of the enterprise. The main
tasks of the paper are to study and analyse the concept of human capital and its characteristics, to systematise
approaches and methods of estimation of human capital within the framework of the company and the national
economy. Methodology. This study analyses the theoretical basis of the estimation of human capital at different
levels. The method used is literature review. Findings. The article raises the problem of using human capital as
one of the indicators of efficient development of the economy. The analysis of the methodology of estimation of
human capital is carried out. The article considers current methods of estimation of human capital at different
levels: micro-, meso-, macro-, as well as their comparative analysis. The characteristics of the basic approaches
to the estimation of human capital are considered, the analysis of the problems of indirect methods of estimation
of human capital, objectivity and sufficiency of data for the construction of estimates is carried out. External
factors such as socio-psychological resources, environmental influences, human lifestyles, such as dietary
intake, need to be taken into account in order to estimate human capital accurately. Each approach has its own
strengths and weaknesses. The weaknesses are more related to the difficulties in quantifying some of the
components of human capital and the difficulties in collecting, processing and statistically analysing information
at all levels of the study. Each approach has its own strengths and weaknesses. The weaknesses are more related
to the difficulties of quantifying some components of human capital, and the difficulties of collecting, processing
and statistically analysing information at all levels of the study. The authors also found that the investment
approach is the most popular and provides the most adequate estimates. Practical implications. The results of
this study provide a methodological basis for improving the methodology of estimating the value of human
capital. The analysed approaches can be used at different levels of the national economy (macro-, meso- and
micro-) by different organisational structures for further management decisions.
