Prerequisites of formation of human capital as socio-economic phenomenon in the innovation society are analyzed in this article on the basis of complex methodology that integrates methods of social philosophy, economics, sociology and socio-philosophical anthropology. The authors came to the conclusion that these prerequisites are the following: technologization of achievements in the field of basic sciences and lending innovation-technological, economic-commercial, administrative, innovation-personal functions to sciences. The basic provisions of the theory of human capital are investigated, and its essence and structure is justified in the paper. The authors show that this is cognitariat or social groups ensuring the formation and constant development of the scientific-industrial-technological segment of the innovation economics on the basis of implementation of innovation that is the subject of human capital. Possibilities and perspectives of utilization of human capital for solving tasks of improving productivity and profitability of production in the digital economics are also justified.

No abstract

No abstract

A b s t r a c tThe article presents the results of scientific research in the context of development of technical approach to the cost-accounting in integrated production. The authors formulated the principles of integrated production, their main technological features that affect the formation of the basic and by-product cost index. The authors propose a universal cost allocation method in integrated production, based on balancing the profitability of sales of the two product groups -basic products of integrated production and products resulting from further processing of by-products and waste products.

No abstract