Методы оценки внутрифирменных инвестиций в человеческий капитал.

Indicators can be measured by profits, profitability, demand-supply compatibility;
2. Material efficiency of production process (performance indicators: deviation from the plan, defective products, complaints, delivery time and product quality);
3. Intangible efficiency of production process (performance indicators: solving problems and time, preparation for innovations, reduction and elimination of defective products, goal setting, time limited information, etc.);
4. The working morale (job satisfaction, sense of initiative, loss of working time, complaints, ability to assume responsibility, etc.);
5. The morale of inter-relationship between other individuals (assumption of dominance, arrangement for cooperation, friendship, respect, loyalty, teamwork, etc.)
Evaluation of investment in human capital may be guided by following theoretical formula (1):
E = R / I , (1)
where: I - investment in human capital; R - given results from this investment; E - human capital appliance efficiency.
Asserts a clear differentiation of evaluation methods. There are applied the indicator-based, the value indicators discounting, the value building and other methods. This increases the possibilities for differentiation of appropriate methods, by selecting the most relevant methods for their particular situation. However, there are underused the methods integration opportunities that could greatly expand the utilization possibilities of the methods. At macro-economic level, there are insufficiently utilized the indicators-based evaluation methods at the firm level. The proper appliance of these methods would allow expanding the information base opportunities and improving the current level of research into a new one.
Bibliography
Ankroust, O. (1959). Investment and economic growth. Productivity measurement review, No. 16.
DELOITTE & TOUCHE and PERSONNEL TODAY. (2002) Measuring human capital value 2002 survey. London:Deloitte & Touche.
Sakalas, A., Liepe, Z. (2010). Human capital and it's measurement insight attitudes. Eonomics and management. Kaunas University of Technology. Kaunas : Technologija. no. 15, 726-732.
DELOITTE & TOUCHE and PERSONNEL TODAY. (2002) Measuring human capital value 2002 survey. London:Deloitte & Touche.
Ankroust, O. (1959). Investment and economic growth. Productivity measurement review, No. 16.

Sakalas, A., Liepe, Z. (2010). Human capital and it's measurement insight attitudes. Eonomics and management. Kaunas University of Technology. Kaunas : Technologija. no. 15, 726-732.
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