The Multi-level Model of the Service Enterprises Human Capital Value

Human resources play an important role both in the development of a separate enterprise and in the development of the whole country, therefore the issues related to the definition of the concept of “human capital” and methods of its assessment are relevant today. The article discusses the currently best-known methods and approaches to assessing the human capital of service enterprises. The analysis carried out in the study made it possible to clarify the economic content of the concept of human capital and to identify its key features that allow it to be characterized and to use specific methods of evaluation. The author suggests an approach to assessing the human capital of service enterprises as part of intellectual capital based on a multi-level value structure. It is offered to estimate the cost of personnel as the sum of two components - the current component, which is the income that is formed by the personnel of the enterprise as a result of the current implementation of the statutory activities of the enterprise, as well as the future component - investment, which provides the stream of the company’s income in the future. The model of human capital assessment will allow achieving not only its quantitative growth, but also the qualitative development of enterprises. The method of calculation, as well as evaluation results of the enterprise human capital are given. The results are compared with the results evaluated by the well-known VAIC method.