The article examines the peculiarities of the economic evaluation of the effectiveness of the use of human capital on the example of the leading aircraft repair enterprises of Ukraine. Indicators for evaluating the economic efficiency of human capital of aircraft repair enterprises are proposed. Calculations of indicators of the effectiveness of the financial provision of human capital, indicators of the economic efficiency of the construction of the structure of human capital, and indicators of the effectiveness of financing the social development of human capital were carried out. Performance indicators of five leading Ukrainian aircraft repair companies specializing in the restoration and modernization of military aviation equipment were used for calculations.
Conducting an economic evaluation of financial support for the social development of human capital of aircraft repair enterprises allowed to reveal positive changes in the amount of financial support (increase in 2021 by 9.12 %), which the studied enterprises allocate per unit of human capital. It was also established that the values of the indicators of financial provision of human capital and the efficiency of social financing almost do not differ at existing aircraft repair enterprises, mainly responding to the financial results of activity.
The conducted studies showed that indicators of the economic efficiency of financing the social development of human capital of aircraft repair enterprises have a tendency to change mainly under the influence of generalized factors of economic influence, which are complexly formed on the basis of factors of direct and indirect action in the activity of aircraft repair enterprises. It is proposed to divide the calculation results of each integral indicator into three ranges. This approach will make it possible to compare the efficiency of the researched aircraft repair enterprises in different years. The results of the study showed that the total inefficiency of human capital development occurs in 70.6 %. It was established that aircraft repair enterprises pay little attention to financing the development of human capital, which became the reason for low efficiency.
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