Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 5 (2020): Geplat: Caderno Suplementar; 1-8
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Resumo: With the transition to the era of the knowledge economy, the concept of 'human capital' began to be introduced into the management of modern organizations. This allowed the ideas of managing and accumulating human capital of the enterprise to undergo significant changes. Organizations are gradually turning human resources management into human capital management. The problem of increasing the efficiency of use of human capital of an enterprise requires the availability of appropriate methodological tools for assessing the level of development of human capital of an organization, as well as its impact on the main results of economic activity. The most common method for assessing human capital is the method of calculating direct personnel costs; in the study, this method was integrated with the index method, which is mainly based on the aggregate human capital index and indices of its components. The authors suggest the frequency of transition of human resources to human capital and the direction of resource provision of the stages of formation and accumulation of human capital.
