摘要：The use of human resources, both in the development of an individual enterprise, and in the development of the whole country, plays an important role, therefore, issues related to the formation of "human capital" and methods for assessing it are relevant today. Today, digital technologies penetrate into all spheres of the economic activity of society and contribute to the formation of a new information environment for economic entities. Digitalization as an objective process has an impact on the development of individual sectors of the national economy, including enterprises in the service sector. The article discusses the positive and negative aspects of the impact of digitalization on the activities of service enterprises. The analysis performed in the study allowed us to identify the main problems of the use of human capital in digitalization and to identify its key features. The features of the formation of human capital of enterprises in the service sector at the stages of the life cycle are considered. A technique is proposed for evaluating the effectiveness of investments in the human capital of service enterprises, which is based on a combined assessment of the elements of human capital using the CIV and MVAIC methods, as well as taking into account the life cycle stage.
