حسابداری سرمایه انسانی در سیستم بر پایه ی ارزش مدیریت کسب و کار Human resource accounting in the system of value-based business management

INTRODUCTION Trends of modern society development lead to the transformation of approaches to manage many economic processes, including those related to the formation and use of human resources. In the age of postindustrial development of the world economy, employees, their qualifications and experience become the main profit-making resource of companies, disregard of which neutralizes prospects for their economic development. In view of the abovementioned, the study of human resources as an accounting category, deepening and development of organizational, theoretical and methodological provisions of their accounting presentation, oriented to the generation of information support adequate to modern conditions, able to satisfy the interests of investors in maximizing the value of investment facilities acquire particular significance. 1. ANALYSIS OF THE RECENT RESEARCH AND PUBLICATIONS The issue of human resources concept development, formation of theoretical and methodological provisions of their accounting and evaluation became the object of study of foreign scientists, particularly G. Becker (1993), M. Dobija (2010), L. Fernström (2010), J. Fitz-enz (2006), G. Roos (2010), S. Pike (2010), H. Schäfer (2005), Ya. Sokolov (2004), D. Stein (2010) and others. Attention to the multiscale problem of human resource accounting was also given in the works of domestic scientists, including T. Davydiuk (2011), N. Koroliuk (2009), S. Lehenchuk (2009), I. Makarenko (2017), M. Pushkar (2007), Y. Serpeninova (2017), D. Yadranskyi (2011), F. Zhuravka (2017) and others. The scientific achievement of scientists is the development of theoretical and practical provisions to represent human resources accounting and reporting of companies. However, giving a credit to the scientific achievements of predecessors, it should be noted that certain aspects, particularly related to the interpretation of human resources as an object of accounting, organizational and methodological principles of accounting information formation in company’s value management system remain poorly studied and need systematizing and improving.