Conceptual basis of evaluating human resources in agricultural sector

The article proves the necessity of an organization’s human resources accounting that will represent an accounting of the use of personnel, compilation and analysis of data on human resources of the organization and evaluation of the effectiveness of management activities within the organization. In this regard three approaches to the evaluation of human resources of the organization were discussed. Cost approach, monetary evaluation and non-monetary assessment were analyzed. Each approach was considered in the context of its methods.