The formation and effective use of the human capital are the main terms of socio-economic development of regions and individual organizations, however, the methodological support of human capital management is not sufficiently developed. There are contradictory interpretations of the terms, and the tools to measure human capital do not allow obtaining reliable estimates. One of the reasons for the existing situation is the formation of two separate aspects of the theory of human capital: regional and organizational. To remove the contradiction, an interest-oriented approach is offered, meaning that individual and group economic interests are recognized as primary, and the concepts of human capital and the methods of its measurement are secondary. A practical example of applying the interest-based approach is the proposed method of distribution of bonuses between the units of the organisation in proportion to the involved human capital.