METHODS OF HUMAN CAPITAL COST ESTIMATION AS A TOOL FOR ITS FINANCIAL MANAGEMENT
The article describes the characteristics of the concept of “utility” and “value”, presents the shortcomings of existing methods of assessment of intellectual capital, outlined categorical apparatus of developed method of valuation of human capital, describes the analytical performance of selected factors of valuation of human capital, presents the algorithm of the developed method of valuation of human capital as a tool for its financial management.