MODELING THE INVESTMENTS ASSESSMENT IN THE DEVELOPMENT OF COMPANY`S HUMAN CAPITAL
The purpose of this study is to model approaches to assessing the value and managing the cost and efficiency of using human capital (Human Capital, HC) in the formation of a rational personnel strategy in an organization providing medical services to the population of the Republic of Tatarstan. The article offers the author`s methodology for evaluating investments in the formation and development of HC and their management, which allows to assess the investment attractiveness of solutions for the use of human capital in areas of activity related to high qualification and motivation of specialists. The proposed methodology was tested in the DATC (diagnostic and treatment center) "MEDEL". Keywords: intellectual capital, human capital, reproduction of human capital, investment in human capital, cost of human capital, risk assessment of investments aimed at the development of human capital. Highligh ts:
♦ it is revealed that the volumes of investment in human capital development in a medical organization "MEDEL", providing multifunctional high-tech services to the population of the Republic of Tatarstan, do not correspond to the optimal level to fully develop the human potential of qualified professionals. This is especially true for investments in payment and financial incentives of leading specialists and young employees, training and professional development of staff, organization of the labor process and control of its execution;
♦ the main risks that have a direct impact on the cost of HC are identified, including the turnover of young professionals due to the lack of career prospects and non-competitive wages, problems of professional development and employee rotation, and insufficient rational organization of the labor process;
♦ author`s suggestions for modeling the investment cost in the development of human capital in the studied medical organization are developed.
Alexey V. Bolshov, Candidate of Economics, Associate Professor.; Albina D. Khairullina, Candidate of Economics, Associate Professor. - Institute of Management, Economics and Finance of Kazan Federal University.