FORMING THE TECHNIQUE OF EVALUATING THE EFFICIENCY OF HUMAN CAPITAL INVESTMENTS BASING ON THE COST MANAGEMENT CONCEPT
Abstract
On of the topical issues nowadays is forming of the technique of evaluating investment into the human capital. Basing on the analysis and summarizing of approaches to determining the economic efficiency of human capital investment projects, the author proposes to evaluate the human capital investment on the basis of "added human economic value" indicator, interconnected with the model of labor production, based on the ratio between income and average number of personnel.
Conflicts of Interest Disclosure:
The authors declares that there is no conflict of interest.
Article info:
Date submitted: 11.10.2021
Published: 30.09.2012
The author has read and approved the final manuscript.
Peer review info:
"Russian Journal of Economics and Law" thanks the anonymous reviewer(s) for their contribution to the peer review of this work.
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About the Author
I. P. Pestov
Branch of "Setevaya kompaniya" Bugul'minskiye elektricheskiye seti Public Corporation
Russian Federation
References
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4. Тугускина Г. Оценка эффективности инвестиций в человеческий капитал предприятий // Управление персоналом. - 2009. - № 3. - С. 51-55.
For citations:
Pestov I.P.
FORMING THE TECHNIQUE OF EVALUATING THE EFFICIENCY OF HUMAN CAPITAL INVESTMENTS BASING ON THE COST MANAGEMENT CONCEPT. Actual Problems of Economics and Law. 2012;(3):141-144.
(In Russ.)
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