DEVELOPMENT OF AN ECONOMIC AND MATHEMATICAL MODEL FOR INVESTING IN PERSONNEL
Investment in the education of company personnel is an investment in the creation of its intangible assets, which increases the level of competitiveness of the organization. The article describes the solution to the problem of formalizing the problem of investment in personnel and evaluating their profitability. The authors propose an economic and mathematical model of investing in personnel based on the formation of an investment portfolio. Methods for calculating various types of investments, portfolio asset weights, and expected returns are described. Using the developed model, you can evaluate the financial effectiveness of investments in employee development; get a clear, reliable tool for monitoring the effectiveness of personnel development activities; make the «human factor» and its impact on the company's performance more measurable; increase transparency, and, consequently, the manageability of the organization.