ORGANIZATION OF HUMAN CAPITAL ACCOUNTING FOR STRATEGIC MANAGEMENT OF ENTERPRISE VALUE

Abstract

The article provides a thorough study of the theoretical, methodological, and organizational aspects of accounting for human capital as a strategic resource for forming the value of an enterprise. It reveals the essence of human capital as an object of accounting, determines its role in ensuring the sustainable development of an enterprise and increasing its market value. It is proven that the current conditions of the digital economy require a transition from the traditional interpretation of personnel costs to the concept of investing in human capital as an intangible asset that generates future economic benefits. The paper substantiates the need to form an effective system of human capital accounting based on the principles of transparency, reliability, relevance, and integration of information into the strategic management system of the enterprise. The study identifies the key elements of the human capital accounting system: identification, assessment, accounting, analytical interpretation, and integration into management reporting. An improved model of accounting and analytical support for strategic management is proposed, which combines data from accounting, management, and socio-economic accounting for a comprehensive assessment of human potential. It has been determined that effective organization of human capital accounting contributes to improving the quality of management decisions, forming sound personnel development strategies, and ensuring the growth of the enterprise's value based on increased productivity, innovation, and professional competence of employees. Conceptual approaches to the inclusion of human capital indicators in the integrated reporting of the enterprise have been developed, allowing for a comprehensive assessment of the impact of human resources on financial results, corporate reputation, and investment attractiveness. The practical significance of the results lies in the possibility of using them to improve the methodology of accounting and management accounting, develop analytical models for assessing the effectiveness of human capital management, and form strategic tools for increasing business value.