Аннотация:The article considers the essence and significance of the assessment of human
capital development in commercee. The author presents the basic concept of evaluation of the
performance of commercial personnel of a commercial company, the calculations of indicators,
as well as various scenarios of their normative values, from the standpoint of assessing the
development of human capital. The aim of the article is to analyze the existing performance
indicators of commercial personnel and build a system for evaluation of human capital
development in the commerce according to the selected requirements. The author justifies the
choice of a set of indicators taking into account the analysis of management activities of
various trading companies, which in retrospect demonstrated the best indicators and results that
is why they were chosen as reference. When summarizing the indicators to assess the
development of human capital in the commercial sphere, the author has formed some
normative values that can be implemented in the system of accounting for the performance of
sales personnel, which confirms the practical significance of the study.