FROM HUMAN CAPITAL ASSESSMENT TO DEVELOPMENT PLANNING IN THE DIGITAL ECONOMY: A CONCEPTUAL FRAMEWORK

Abstract

The digital economy is changing the content of work, the structure of required competencies and the mechanisms through which organizations create value. Under these conditions, human capital assessment cannot be limited to measuring the current stock of employees, qualifications or financial returns. The purpose of this study is to substantiate a conceptual framework that connects human capital assessment with systematic development planning. The study combines the human capital theory, competency and resource-based approaches with contemporary research on organizational adaptability, artificial intelligence and the transformation of work. Human capital is considered as a dynamic organizational capability consisting of interconnected resource, competency, adaptive -innovative, organizational -technological and performance dimensions. The proposed framework follows the sequence: assessment of the current state – identification of development gaps – forecasting future requirements – formation of a target human capital profile – selection of development scenarios – implementation of development measures – reassessment of results. Particular attention is given to digital readiness, learning agility and human–technology synergy. The approach shifts the focus from workforce headcount planning toward capability and competency planning. It also provides a methodological basis for integrating development investments with expected organizational outcomes and, at later stages, with return on investment indicators. The framework is conceptual and does not introduce unverified weights, thresholds or empirical coefficients; their determination requires further empirical validation.