Model of application of the integrated report on the organisation’s human capital in management accounting

Аннотация

The article reveals the necessity, significance, goals and objectives, as well as practical aspects of compiling
an integrated report on human capital used for management accounting purposes in economic entities. The analysis of
approaches to disclosing information about human capital in financial statements and the scientific and methodological
foundations of reporting on integration, including both financial and non-financial indicators for management purposes,
are highlighted. Important analytical indicators reflecting human capital also have been suggested in this report.