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Abstract:Human capital is a resource and a mechanism of innovative activity of the enterprise. The effectiveness of its use affects the development of the enterprise. In the framework of this article, the model of human capital assessment at the micro level in value terms and the definition of its efficiency is considered. The method of calculating the value of human capital and its indicators is described, as well as a matrix that determines the role of the enterprise in the process of formation, development and use of human capital.
Keywords:cost, efficiency of use, human capital, innovation-active enterprise
JEL-Classification: J24, M21, O31
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