Abstract:
The article deals with the peculiarities of human capital as specific intangible capital in terms of energy saving, methods of human capital assessment, calculation of life cycle costs (LCC) (project) and cost of deferred decision (CoD) indicators according to alternative cost theory, justification of the choice of accounting model on human capital, depending on the scope of powers and responsibilities of managers, the peculiarities of choosing a model of accounting for human capital costs, depending on the classification of centers of responsibility. The algorithm for deciding on alternative costs for the staff of the enterprise has been determined. An algorithm for determining the social factor as a dominant of human capital development in accordance with the ESG methodology according to social indicators (staff rights, labor standards, state of corporate governance, social and psychological climate in the workforce, staff satisfaction as alpha-stakeholders) has been proposed. At the same time, the dependence of the staff accounting process, depending on the phase of the career cycle, requires in-depth theoretical substantiation, which will allow to investigate the features of adaptation and development of staff as the main factors of an employee's career growth.
