Abstract and keywords
Abstract (English):
The purpose of the article is to consider human capital and its management as one of the main aspects of the successful functioning of an enterprise at the present stage of economic development.

Keywords:
human capital, human resource, enterprise, management accounting, management strategy.
Text
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References

1. Zaitseva T.V. Human Resource Management System. - Moscow: Moscow University Press, 2012

2. Kondrakov N.P., Ivanov M.A. Management accounting [Text]: textbook / NP. Kondrakov, M.A. Ivanov - Moscow: INFRA-M, 2012 - 368 p.

3. N.B. Chitanova The development of human capital and the growth of national wealth Scientific journal KubGAU, №95 (01), 2014 - p. 1-12

4. Scientific electronic library eLIBRARY.RU // http://elibrary.ru/ Human capital, human resources, intellectual capital: interrelation and difference of categories, Grechko M.V., Goncharov I.V. Economy and entrepreneurship. 2016. № 2-2 (67). Pp. 243-249.

5. Scientific electronic library eLIBRARY.RU //http://elibrary.ru/ Human capital and investment human capital of the enterprise\ Konchakova L.N., Chugunova S.V. Actual problems of aviation and cosmonautics. 2017. V. 3. No. 13. S. 48-50.

6. Scientific electronic library eLIBRARY.RU // http://elibrary.ru/ Rossiysky experience of implementation of human capital management programs in the organization and modern human capital management/ Popova A.R. In the collection: New russian economy: investments, clusters, innovations and road cards a collection of articles of the International Scientific and Practical Conference. 2018. pp. 59-69.

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