Assessment of Investment Efficiency in Human Capital of a Company Using Fuzzy Modeling Method Based on Linear and Logarithmic Input Scales

One of the most important directions for implementing the socio-economic policy of the Ukrainian state is the scientific- practical justification of the concept of forming productive forces in the form of human capital. Therefore, nowadays, the process of forming an effective system of investing in the human capital, as a set of measures aimed at ensuring the motivation of employees in order to improve their work efficiency, is gaining special relevance. As a result, there is a need to expand methods of forming an effective system of investing in the human capital of the enterprise as a basis for timely and adequate choice from available alternatives. The aim of the research is development of methodological principles and practical recommendations for evaluating the effectiveness of investments in the human capital of companies using fuzzy modeling methods based on linear and logarithmic input scales. Data for the research were obtained from the open data platform of the State Tax Service of Ukraine data.gov.ua. and the website of the YouControl company. The research goal was achieved by using the fuzzy logic method for a small sample (Fuzzy Logic). In the process of the research, a verbal assessment of the effectiveness of investments in human capital was used, which is represented by a set of intangible assets that can be interpreted as the economic value of an employee's experience and skills. The result of the research is the creation of a modern toolkit that allows choosing an effective system of investing in human capital in unstable market conditions. The perspective of further research is the development of ways to implement a mechanism for evaluating the efficiency of companies investing in human capital at enterprises of various sizes and forms of ownership.