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Corporate Investment in Human Capital Accumulation as a Condition for Social Well-Being

Table 2:

Indicators Recommended applications
Cost factor of corporate human capital (CFCHC) On the level of best practices in an industry (region)
Equivalent of full-time employment (FTE) Determined in accordance with the strategic corporate priorities
Corporate value added by human capital (CVAHC) Value >0, on the level of best practices in an industry (region)
Accumulated corporate value added by human capital (Accumulated CVAHC) Depends on the discount rate R and the scope of consideration. Value≥0. Optimal value – on the level of best practices in an industry (region). The rate of growth must surpass similar dynamics for accumulated A C I H C t
Average corporate investments in human capital ( A C I H C t ) Value > 0 , on the level of best practices in an industry (region)
Accumulated average corporate investments in human capital ( A c c u m u l a t e d A C I H C t ) Depends on the discount rate R and the scope of consideration. Value≥0. Optimal value – on the level of best practices in an industry (region). The rate of growth must surpass similar dynamics for accumulated C V A H C t
Profitability Index ( P I C I H C ) Minimal Value-1. Optimal value – on the level of best practices in an industry (region)
Discounted period if return on corporate investment in human capital ( P B C i H C ) Shall not exceed the scope of consideration. Depends on chosen discount rates R and r on the level of best practices in an industry (region).
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