INVESTMENTS IN HUMAN CAPITAL
In this article the goal is to consider use of a human capital from the economic point of view as lately higher education level and also qualifications have become a very important advantage in case of employment to the other people, i.e. direct competitors for a vacancy. It is noted that the investments into education must give higher level of benefit. The scientists-theorists studying formation and assessment problems of a human capital say that "expenses for education and advanced training of the worker can be considered as investments because current outgoings are performed with that calculation that these costs will be compensated many times by the increased income stream in the future". Making investment decision it is very important how resources will be distributed. For the person investments include the salary and increase of knowledge level in the profession, and also the health insurance and pension savings. Foreign scientists conducted researches and proved that income growth of physical persons depends on education level which he has. In article there are the opinions of two scientists K. McConnell and to S. Brew who distinguish the following types of human capital investments: expenses for education; the expenses for health; expenses for mobility. For the cost assessment of a human capital the goodwill method is used in the article. With the help of this method innovative factors of employee development and personnel capacity of the enterprise are detected. Using this technique, the calculation of employee estimated cost in the small organization is made.