THE ECONOMIC EFFICIENCY EVALUATION OF THE FACILITY
The present article discusses an indicator construction of the overall and cost accounting efficiency of the production activities of economic units within the resource-based view. The cost of the applied assets of the facility corresponds to two volumes of the complex “permanent” capital that includes both - capital goods and human capital. The capital cost of a human capital resource is measured by an indirect method, by constructing a system of similarity of the sought-for indicator of the market standard and based on the returns equality (income received per ruble of costs) from each component of the amount of complex “permanent” capital and of its integrated total return. The author analyzes the capital cost of a human capital using a direct method of income capitalization. The paper provides the example of calculating the indicators of overall and cost accounting efficiency and demonstrates their advantages in comparison with the applied indicator of labor productivity as the cost efficiency currently used.