Теоретично обґрунтовано можливості застосування економіко-соціологічного підходу П. Бурдьє до визначення ролі людського капіталу підприємства у створенні доданої вартості. Запропонований підхід дозволяє на підставі ідентифікації показників, які характеризують об’єкти¬вований, інкорпорований та інституціоналізований стани людського капіталу підприємства, більш об’єктивно оцінити його рівень, знизити вплив формальних показників, визначити характер трансформації його форм.
Теоретически обоснованы возможности применения экономико-социологического подхода П. Бурдье к определению роли человеческого капитала предприятия в создании добавленной стоимости. Предложенный подход позволяет на основании идентификации показателей, характеризующих объективированное, инкорпорированное и институционализованное состояния человеческого капитала предприятия, более объективно оценивать его уровень, снизить влияние формальных показателей, определить характер трансформации его форм.
In modern conditions, the development of information and communication technologies is changing the nature of economic relations in society. It develops opportunities to generate and introduce new technologies in enterprises, increases the role of human capital in creating the value added. There is a need to increase the objectivity of assessments of the human capital of the company based on identification of its forms and corresponding to these forms properties. The need for practical implementation of theoretical results in determining the impact of the human capital on creating the value added becomes urgent.
The purpose of the article is the theoretical substantiation of the possibilities of applying the economic-sociological approach to determining the role of the human capital of the company in creating value added.
The author suggests using the P. Bourdieu’s economic-sociological approach to determining the role of human capital in creating value added. Indicators of the objectified, incorporated and institutionalized condition of the human capital of the company are defined in this work. This allows us to more objectively assess its level, reduce the influence of formal indicators and determine the nature of the transformation of these forms from one to another.
The human capital of the company in the incorporated condition is the aggregate of accumulated professional knowledge and skills that were obtained in the process of education and professional development and can generate revenue when creating value added. The human capital of the company in the objectified condition is a set of training tools for broadcasting specific knowledge and demonstrating the acquisition of skills. The human capital of the condition in the institutionalized condition is a system of formal certificates that indicate the receipt of certain knowledge and skills.
Prospects for further research in this direction are the justification of methods for a comprehensive assessment of the impact of the enterprise's human capital on the creation of value added, taking into account the economic and sociological approach to determining its forms.
Keywords: human capital of the company, value added, economic-sociological approach, forms of capital, P. Bourdieu, objectified, incorporated, institutionalized, condition.
