Davyduk T. Concept of development of accounting, control and analysis of production quality costs

Purpose of research: development of the theoretical and methodological as well as practical grounds of accounting for human capital as a basis of information support of the system of business entities' activity management in the context of a paradigm of human capital management. Object of research: accounting subsystem as an information basis of company's system of human capital management. Subject of research: theoretical and methodological as well as organizational and methodical statements of accounting for expenses on forming, using and renewing company's human capital in the context of a paradigm of human capital management. Scientific novelty of the results obtained lies in the development of the theoretical and methodological as well as practical recommendations on improving accounting for expenses in the section of constituents of company's human capital, which solves the scientific problem of conformity of the existing theoretical and methodological grounds of accounting with the paradigm of human capital management. for the first time the issues as follows have been obtained: scientific approach to recognizing accounting as a subsystem of the human capital management system; methodology of human capital valuation at the microeconomic level; information and computer support of evaluation procedures of human capital) and insures getting; methodological statements of accounting for transactions, connected with formation, usage and renewal of human capital, in the part of elements of accounting method (evaluation, reflection on accounts and in reporting); the issues have been improved as follows: classification of expenses, generating from the human capital theory, in the cut of human capital constituents; system of information support of enterprise's human capital management on the basis of systematization of accounting information about human capital formation, usage and renewal; organizational and methodical statements on human capital evaluation, essence of which lies in completing cost-is-no-object approach with qualitative indicators (in particular, employees' professional perspective ratio); legal and methodical support of the regulation system of accounting for human capital in the part of developing theoretical and organizational statements of valuation standards, accounting and financial reporting harmonization in the part of reflecting expenses for human capital in the accounting system; theoretical and organizational statements of forming the integrated reporting on the basis of convergence of accounting reporting and reporting in the sphere of sustainable development; the following issues undergone further development: generalization of economic schools' approaches to understanding the essence of human capital, establishment of its interconnection; theoretical grounding of the economic essence of the category "human capital" by completing it with the indicators concerning composition, conditions of formation and efficiency of application; establishment of interconnection of the concepts "human capital", "intangible assets", "intellectual capital"; methodic support of evaluating the efficiency of preparing reports in the sphere of sustainable development.