Increase of human capital role in sustainable development and competitiveness of companies in mineral resource management market

摘要

Foreign research highlights the increasing participation of human knowledge embodied in the concept of human capital and in value generation. Innovational approach to business has not yet gained comparable development within Russian mineral resource management market. A research is carried out to define the structure of human capital presented through the combination of human capabilities, intellect, health, obtained professional knowledge, motivation for continuous improvement, everything that is prerequisite for an increasing completeness throughout the transition to digital economy. The basis for the methodology is comprised of system, statistical, financial, economic, retrospective and trend analyses, as well as principles of systemacity and development. Human capital valuation tools are analyzed. Rationale is provided for human capital accounting methods and its presentation in financial reporting. The paper provides the basis for a performance index system for achievement of effect of human capital use throughout the increase of sustainable development in mineral resource management market using the example of metallurgical industry.