Journal of Kryvyi Rih National University

Abstract

Objective. The purpose of the work is to study the peculiarities of financial management of the enterprise in terms of the essence of the categories "enterprise capital", "human capital of the enterprise" and "human asset of the enterprise", and the possibilities of more effective management of the enterprise on this basis. Research methods. In the course of the study, scientific abstraction, structural-decompositional analysis and synthesis, logical generalization, cause and effect, logical-predictive, content-comparative methods are used to meaningfully reveal the essence of the problem. Scientific novelty. The mechanism is revealed, the spheres are defined and the criteria for the use of the categories "human capital of the enterprise" and "human asset of the enterprise" in the activities of business entities are substantiated. The relationship and logic of transformation of the category "individual human resource" into the categories "individual human capital" and "individual human asset" are presented, and the concepts of "social and individual investment" and "financial investment" accompanying the transformation of the individual human resource are proposed in this aspect. The content and the necessity of using such categories as "enterprise capital", "human capital of an enterprise" and "human asset of an enterprise" in scientific, educational and managerial activities are determined and substantiated. An approach to the distinction between the categories of "enterprise human capital" and "enterprise human asset", "financial investment" and "economic investment" is proposed, the essence and stages of the process of formation and market realization of an individual human asset are determined. Practical significance. The material presented in the paper specifies the content, increases the scientific level and possibilities of reasonable use of the categories "enterprise capital", "human capital of an enterprise", "human asset of an enterprise", and also increases efficiency of management of an economic entity in terms of: its financial and economic (operating) activities; definition and assessment of human capital and human asset of the enterprise; delimitation of the spheres of financial and economic investment. Results. The essence of the categories "enterprise capital", "human capital of the enterprise" and "human asset of the enterprise" is determined. Certain aspects of general management at the enterprise are improved. Practical approaches to the interpretation and distinction of the categories "human capital of the enterprise" and "human asset of the enterprise" are determined

Keywords:

Retrieved from Vol. 22, No. 1, 2024

Pages 70–74