The development of future performance trend indicators is based on the current value approach to human resource accounting. The value attribution portion of the current value approach is used to estimate the dollar value of observed changes in the state of the human organization. The procedure for value attribution includes: prediction of changes in organizational effectiveness due to changes in the human organization; establishing the dollar value of the predicted changes; and discounting and capitalizing the dollar values to arrive at the current and investment value of the changes in human organization. This procedure is illustrated using: (1) previously derived relationships between the state of the human organization and two measures of its effectiveness; (2) observed changes in the human organization; and (3) estimated dollar values of the effectiveness criteria. The results indicate that even moderate changes in the human organization can be of significant value to the organization. The value attribution progress and its results are discussed from several perspectives and the accuracy of predictions is investigated. Desirable characteristics of the criterion variable, problems of change in the nature of the predictor-criterion relationship, and the utility of prediction are discussed. (Author/GDC)