The article discusses the concept of human capital, the existing approaches to its assessment, provides a definition of this concept. The article also justifies the need to take into account investments in human capital, formulated specific proposals for its accounting in organizations with the opening of the corresponding special account.
In this paper the most typical risk factors related to distortion of accounting (financial) reports are considered,
at this the main attention has been paid to a factor of tax burden decrease for construction branch organizations activity.
Th e article deals with the issues of real estate management in the mechanism for managing working capital of an enterprise. Th e method of distribution of sources of funding for items of working capital is presented. Implementation of calculations of the consolidated budget ratio are made, which serves the budgeting of expenses by responsibility centers.
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