THE RECOGNITION OF INFORMATION ABOUT HUMAN CAPITAL IN THE ACCOUNTING OF THE ORGANIZATION

Issue № 5, 2025, article № 20, pages 208-217

Section:

Language: Russian

Original language title: ОТРАЖЕНИЕ ИНФОРМАЦИИ О ЧЕЛОВЕЧЕСКОМ КАПИТАЛЕ В БУХГАЛТЕРСКОМ УЧЕТЕ ОРГАНИЗАЦИИ

Keywords: ACCOUNTING, INVESTMENTS, INTELLECTUAL CAPITAL, EXPENSES, LABOR POTENTIAL, HUMAN CAPITAL, HUMAN POTENTIAL

Abstract: A person as a key participant in the economic processes taking place in a business entity, regardless of his field of activity, forms the human capital of an organization with his individual characteristics (knowledge, skills, experience etc.). For agricultural enterprises the development and maintenance of human capital is the most important task today. The controversial nature of definitions related to human capital requires additional research to summarize the views of domestic and foreign scientists and to regulate approaches to the conceptual framework. In the context of this work, the ratio of the following categories: "human capital" and "human potential", "human capital" and "intellectual capital", "human potential" and "labor potential" – were represented. From the point of view of the accounting, analytical and control procedures implementation it is importance to determine the accounting object for the purpose of forming information support for human capital management. The development of these procedures for such types of expenses as the costs of ensuring the workforce stability, reducing staff turnover, retaining key employees, as well as the costs of accumulating knowledge within the organization to preserve them in the event of employee layoffs was updated in this paper. Another important direction from the standpoint of ensuring the economic security of business entity is the choice of indicators for indirectly assessing the effectiveness of expenditures on the development and maintenance of an organization's human capital. These indicators include the following: the staff turnover rate, the proportion of unfilled vacancies, the quality of current staff, the intellectual potential of the organization, the proportion of staff socially vulnerable categories, the degree of satisfaction with wages, the degree of satisfaction with working conditions. For each indicator, a characteristic of the economic entity was given for the purpose of ensuring the organization economic security.

Authors: Tatarovskaya Tatyana Evgenievna