Human Capital as a Key Factor of Enterprise Efficiency

Organizational development strategies are implemented with the involvement of significant resources for an enterprise. Taking into account the limitations of all types of resources available to an organization, the task of their rational use is very relevant and is solved continuously. Management decisions on allocating investment resources between development projects, determining their reasonable amounts in each direction of development are becoming more accurate due to the use of economic and mathematical models that describe various processes occurring in an organization. One of the most important resources of an organization is its employees. The quality of labor resource directly determines the competitiveness of an enterprise in the market. The main part of this quality level can be attributed to the human capital accumulated by the employees of an enterprise throughout their life. Only a high-quality labor resource of an organization can ensure high efficiency of a company's business, its stable position in the market. However, it should be understood that the growth or maintenance of an acceptable quality level of the labor potential of an enterprise requires certain investment, which should also be justified. This paper is dedicated to the methods of evaluating the effectiveness of investments in the development of the labor potential of an enterprise. Keywords— economic and mathematical modeling, enterprise development, human capital, labor potential of an enterprise, quality of a labor resource, reasonable investment