The purpose of dissertation work consists in research of theoretical, methodological and organizational aspects of record-keeping and control of human capital, and also development of practical recommendations, in relation to the improvement of reflection of human capital in the system of record-keeping. Research Ob''ektom is a book-keeping reflection and control of human capital on an enterprise. The article of research is an aggregate of theoretical, methodical and practical questions of record-keeping and control of human capital. Research methods: inductions and deductions, generalizations, groupings and comparisons, analogies, historical and logical, approach of the systems. The scientific novelty of the got results consists in development teoretiko-conceptual and methodical principles, scientific ground of practical recommendations from the improvement of record-keeping and control of human capital. First: -zaproponovano to examine a man in quality the ob''ekta investing in a record-keeping with the purpose of generation of capital and for realization of effective management by him; -rozrobleno form of the internal accounting "Report on a human capital". It is improved: -viznachennya concept "human capital" as special form of capital which includes the aggregate of bear and purchased, from one side, and productive, from other - properties, capabilities and lines of individual, which are in his propert, forming of which is carried out on the basis of investments in his development, must ability be accumulated during all life and to provide his proprietor of receipt and growth of profit; -perelik tasks of record-keeping of human capital: grant expense-cost to information for acceptance of administrative decisions; the -metodichni going is near the record-keeping of human capital which provides the changes of estimation of cost of human capital and reflection on off-balance sheet accounts; operating Card of accounts by introduction of new off-balance sheet account 010 the "Human capital" ;-adding to Statute about the registration policy of enterprise by indexes. Purchased subsequent development: the -metodichniy going is near a record-keeping and control of human capital in the conditions of application of komp''yuternikh of the informative systems; to -sistema control of human capital on an enterprise. Research results are used in practice of record-keeping of enterprises, which is confirmed certificates about introduction: KTB "Photon" (certificate 33 from 21.02.2008), LTD. "Sofiya the first Class" (certificate 39 from 17.09.2008), TZOV "Mashzavod" (certificate 246 from 11.03.2009). The separate results of research found application in the educational process of the Tchernivtsi branch of the State academy of statistics, account and audit of state committee of statistics of Ukraine, at teaching of courses the "Administrative account", "Financial account" (certificate 148 from 21.08.2007).
