Abstract:

It has been proved that human capital is the decisive factor in the implementation of energy-saving technologies. Groups of methods of human capital assessment are identified and analyzed: ROA methods, Market capitalization, Cost, Comparative, Profit, Direct measurement and Indicator system. Thus, on the basis of a balanced scorecard, human capital assessment using ESG indicators has been proposed. The peculiarities of the choice of accounting model of costs on human capital, depending on the classification of the centers of responsibility according to two features: the scope of powers and responsibilities of managers and the functional feature. According to the alternative cost theory, two additional indicators need to be considered: life cycle costs and cost of deferred decision. It has been proposed to create a special reserve at the enterprise, to which funds will be periodically deducted related to the costs of the enterprise during the entire life cycle of the employee, which will ensure the restoration of his/her socio-professional quality and accumulation of funds for training and advanced training in accordance with the requirements of the workplace.