11.2 Доходный подход к оценке человеческого капитала
Доходный подход основан на оценке человеческого капитала предприятия по степени участия совокупного работника предприятия в доходах предприятия и использует следующие методы.
Метод управленческой добавленной стоимости (УДС) заключается в измерении вклада ключевого управленческого персонала в добавленную стоимость предприятия:
Низкие (отрицательные) результаты позволяют сделать вывод, что управленческие ресурсы используются неэффективно.
Вслед за этим необходимо выявить причины такого положения дел, которые могут быть следующими:
- нерациональная организационная структура;
- плохо организованные управленческие коммуникации;
- большая сменяемость персонала;
- необоснованная ротация кадров;
- низкий профессиональный уровень персонала;
- слабая мотивация управленческого труда.
Для анализа можно использовать показатель рентабельности управленческих затрат:
Метод избыточной прибыли — основан на предположении, что человеческий капитал является частью гудвилла, формирующего избыточную прибыль.
Получить стоимостную оценку человеческого капитала можно, выполнив следующие этапы расчета:
1) определить избыточную прибыль;
2) дать стоимостную оценку гудвилла предприятия методом капитализации избыточной прибыли;
3) дать стоимостную оценку нематериальных активов, способных оказывать существенное влияние на доходность бизнеса (патенты, лицензии);
4) определить человеческий капитал (гудвилл минус отдельно оцененные нематериальные активы).
Вклад отдельного работника можно оценить с помощью оценки профессиональной зрелости работника и ранжирования оценочных показателей профессионально важных качеств.
Вклад оценивается количеством баллов 3, 6, 9, 12, 15, 18 в соответствии с уровнем компетенции работника.
В данном примере вклад отдельного работника составляет 54 балла (6 + 9 + 9 + 12 + 18). Профессионально важные качества расположены в ранжированном ряду — от более до менее значимого. В соответствии с этим выставляются первая и последующие оценки аттестуемому.
Умение создавать длительные продуктивные отношения на основе генерации положительных эмоций и развития толерантности менеджеров и сотрудников позволяет выделить такие направления оценки деятельности работников предприятия, как “Вклад в успешное выполнение линейных функций и развитие эмоционального капитала”, “Умение создавать в коллективе нормальный психологический климат” (см. табл. 10).
Вторая оценка учитывает степень проявления этих же качеств аттестуемого по четырем вариантам. Эксперт при этом должен установить, как часто определяемое качество проявляется у аттестуемого, по следующей балльной шкале:
- всегда — 1,5 балла;
- в большинстве случаев — 1 балл;
- иногда — 0,5 балла;
- почти никогда — 0 баллов.
Далее путем суммирования средневзвешенных баллов по всем качествам определяется итоговый балл оценки аттестуемого. Итоговую оценку комиссия сравнивает с эталоном.
Расчет эталона производится следующим образом: сумма баллов по всем 10 качествам (10 +9+8+7+6+5+4+3+ + 2 + 1 = Е) умножается на 1,5 (коэффициент степени проявления качества, если оно проявляется всегда), на 1,0 (если оно проявляется в большинстве случаев) или на 0,5 (если качество присутствует иногда).
 | ... | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | ... |
| Книжный магазин Большой выбор книг в интернет-магазине |
| Бюджетирование Ресурсное и финансовое планирование при составлении бюджета предприятия |
| План производства Оптимизация многовариантного производства при ресурсных ограничениях |
| Себестоимость Калькулирование плановой и фактической себестоимостей продукции и услуг |
| Финансовый анализ Анализ бухгалтеской отчетности в MS Excel в документы MS Word |
| Самиздат Статьи и публикации наших партнеров |
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