MATHEMATICAL MODELING OF THE INDEX ASSESSMENT OF THE QUALITY OF HUMAN CAPITAL AS A BUSINESS CAPITALIZATION FACTOR

The article develops a mathematical apparatus for constructing an index assessment of the quality of human capital of an enterprise and examines its impact on the market capitalization of a business, which is one of the key tasks of modern corporate financial management, since traditional approaches to assessing the value of a company focused on tangible assets and current cash flows do not fully take into account the contribution of human capital investing capital in creating long-term value. Based on the synthesis of the provisions of the theory of human capital, the theory of business assessment and methods of multidimensional statistical analysis, a methodology is proposed for constructing an integral human capital quality index that aggregates three groups of indicators: competence indicators (level of education, professional experience, availability of certifications and academic degrees); indicators of motivation and loyalty (staff turnover, average work experience in the company, job satisfaction); as well as indicators of creativity and innovation potential (the number of innovation proposals, participation in innovative projects, patent activity).

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