DUALITY OF HUMAN CAPITAL DEFINITION IN ENTERPRISE MANAGEMENT

Abstract

The article is dedicated to exploring the human capital of an enterprise as an object of management and accounting. The dual nature of the enterprise's human capital is investigated, involving consideration of both quantitative and qualitative aspects of this resource. On the one hand, the quantitative determination of human capital is based on calculating its economic contribution to the development of the enterprise. On the other hand, the calculation of qualitative indicators of human capital involves considering skills, knowledge, talents, and other aspects that bring additional value directly to the product or service. Therefore, emphasis is placed on the issue of interpreting the concept of "human capital" as a socio-economic category. As a socio-economic category, "human capital" is a resource that creates additional value. From an accounting perspective, human capital is not a legislatively regulated accounting object and requires deeper consideration. On the one hand, as capital, it can be part of equity (according to regulatory documents' definition), while on the other hand, it involves expenses related to compensating labor costs by the enterprise's personnel. This complicates the enterprise management process in terms of human capital accumulation. The article discusses the challenges in managing human capital accumulation, especially in assessing the qualitative impact of changes in corporate culture, socio-behavioral norms, and rules within the collective. These qualitative indicators require the application of mechanisms and methodologies for strategic human resource management. The foundation for human capital management, considering the specific requirements of a particular enterprise under contemporary economic conditions in Ukraine, is the information provided by accounting.