Efficiency of the use of human capital of organizations

Abstract

Purpose: this article is devoted to improving the assessment of the internal control system for the use of human capital using an integrated assessment system that covers all aspects of the functioning of human capital as widely as possible. Discussion: the human capital of an enterprise, being the main component of the overall production potential, has a significant impact on the formation of financial results based on labor productivity. Automation and mechanization of production have a significant impact on the use of human capital, as they change its structure and are the basis for their development. It is proposed to make the monitoring of the use of human capital using the integrated assessment system at the enterprise a mandatory procedure. Assigning maximum points for each criterion will allow the company's management to assess the contribution of personnel to the result in more detail and to approach the bonus process reasonably, which will allow achieving high results. It is well known that the bonus and social components of employee incentives have a certain period of their «positive effect», which must be maintained, thereby having a direct and indirect impact on labor productivity growth. Results: we recommend using individual remuneration as a priority advantage over other types of incentives, since this creates an employee's desire to independently analyze and evaluate the results of their work. To maintain this causal relationship, a minimum time gap is a necessary condition, since this will contribute to achieving healthy competition between employees in the production process. We propose to use a number of criteria for the implementation of employee bonuses. The proposed criteria are divided into two types: individual and collective. This, without a doubt, increases the fairness of the bonus, its openness and validity.