The statement «the main asset of any company is its staff» has already become axiomatic. People is the only competitive advantage the companies have now, although for many years the possession of technologies is considered as a competitive advantage. The article covers essential questions connecting with staff management to executive strategy of value based management. The problems connected with the estimation of human capital as long-term factor of the company’s value growth are described. However one can implement in practice only in condition that it may be estimated or measured. The author puts forth his conception of the technique of human capital estimation. Approaches and methods of the estimation of human capital of company are systematized and described. The estimation of human capital elements allows to find out the potential of this intangible asset in order to increase the value of company.