Abstract:

In the era of the digital economy, the successful implementation of the company's strategic initiatives is increasingly influenced by a wise investment in the organization's own personnel, in the human capital that it has accumulated. The presence of this component, which is the main component of any business process, contributes to the implementation of the company's business ideas. The problem field in this case is the ability of the company's top management, on the one hand, to correctly evaluate the efficiency of the company's divisions, and competently motivate and stimulate its staff to implement the proposed mechanism for assessing the projected risks and market growth in sales by commodity groups, on the other. The purpose of the study is to develop a methodology for calculating the return on investment in human capital and assessing the effectiveness of its activities based on the created mathematical model for calculating the statistical indicators of profit accounting for the formation of the company's product portfolio. Using the company's value management concept based on the EVA indicator for making management decisions, we proposed to use the coefficients of Intellectual Return and Human Capacity, which allow us to estimate the return on investment in the company's human capital. In order to assess the effectiveness of the use of human capital and the adoption of management decisions in this area, we have developed a methodical approach to assessing the effectiveness of management decisions in the formation, use, and development of human capital. Analytical value of this technique is that it allows identifying the emergence of risks that can reduce all activities in the field of human capital management to naught.