Аннотация:
The difference in the cost of property between its accounting and market valuation due to
the presence of intangible assets, in particular human capital, indicates that accounting does not
provide users with accurate information and, accordingly, does not allow determining the real
property status of the enterprise. The systematization of theoretical approaches to valuation
allowed formulating a methodology for valuation of human capital of an enterprise, which takes
into account qualitative and quantitative indicators and contains the following elements:
organizational components, methodical components; information and computer security of the
procedures for valuation of human capital of the enterprise. Using the proposed methodology
allows to valuate human capital, and a combination of quantitative and qualitative methods of
valuation ensures its objectivity. The complexity of the accounting valuation of human capital in
enterprises requires the creation of appropriate approaches and techniques to reflect it in
accounting. The expensive approach has proposed to be supplemented with qualitative
indicators of human capital, in particular, the coefficient of professional prospectivity of
employees, which, due to the calculation of goodwill of human capital, ensures the approach of
the accounting valuation of enterprise in the market and serves as the basis for developing
financial forecasts of sustainable development of the enterprise.
