МЕТОДИКА АНАЛІЗУ ВИТРАТ НА ПЕРСОНАЛ В КОНТЕКСТІ HR-МЕНЕДЖМЕНТУ
METHODS OF ANALYSIS OF PERSONNEL COSTS IN CONTEXT HR-MANAGEMENT
Сторінки: 190-195. Номер: №3, 2020 (282)
Автори:
ЧЕБАН Т. М., ЧЕБАН Є. Е.
Херсонський національний технічний університет
CHEBAN T., CHEBAN E.
Kherson National Technical University
DOI: https://www.doi.org/10.31891/2307-5740-2020-282-3-35
Надійшла / Paper received : 14.03.2020
Надрукована / Paper Printed : 05.06.2020
Анотація мовою оригіналу
Стаття присвячена вирішенню актуального наукового завдання – розробці методики аналізу витрат на персонал. В результаті проведеного дослідження та систематизації наукового доробку провідних вчених розроблена загальна схема та методика аналізу витрат на персонал, заснована на розумінні їх економічного змісту, положень сучасних економічних теорій та потреб HR-менеджменту.
Ключові слова: витрати на персонал, методика аналізу, HR-менеджмент.
Розширена анотація англійською мовою
Personnel is a priority and unique resource of any business entity, which not only forms its human resources, but also due to intelligence, creativity, competencies is able to create added value, increase business efficiency and form human capital. At each stage of staff formation and use, the company incurs costs, which actualizes the problem of their analysis, and the specific features of personnel costs – complex, integrated, dual and contradictory impact on the financial results of the enterprise – significantly complicates the solution of this scientific problem. current methods of personnel cost analysis. As a result of the study it is proved that the method of personnel cost analysis should: take into account the modern interpretation of their economic content, the latest economic theories, concepts and needs of management, based on a systematic and comprehensive approach that will ensure its scientific validity. Based on the established requirements and taking into account the typical structure of the method of analytical research, the author provides a theoretical justification of the purpose, main tasks, sequence of analysis, system of indicators for assessing the dynamics, composition, structure, staff costs and their effectiveness and efficiency. The author’s contribution to the theoretical substantiation of the methodology of personnel cost analysis is to prove the feasibility of conducting a comprehensive analysis of personnel costs depending on their nature in two areas: compensation costs – according to the general methodology of cost analysis; investment costs – according to the methodology of analysis of investment in human capital. In addition, the author’s scientific achievements include the following proposals: expansion of staff costs by including in their list of costs for staff formation (hiring), which will contribute to the complexity of the study; supplementing the analysis tasks with an assessment of the effectiveness of personnel cost management, which will assess the work of each structural unit (center of responsibility of the enterprise), responsible for the formation, use and development of personnel; identification of factors influencing the level of personnel costs during the stages of its formation, use and development, which will create a methodological basis for their factor analysis; generalization of approaches to the improvement of information support of the analysis on the basis of development of flexible budgets of personnel costs, which contain their conditionally constant and conditionally variable part and calculation of costs for selection and hiring of employees. The combination of author’s proposals and scientific achievements of leading scientists allowed to form a scheme of complex personnel cost analysis, which is a flexible methodological tool and can be detailed and expanded depending on specific features of enterprises, namely the model of socially oriented management, functional personnel management strategy, financial capabilities and completeness of staff costs. The use of the proposed method of cost analysis in practice will increase the effectiveness of the analysis, make it a full-fledged tool for developing and implementing a strategy for personnel management of the enterprise and finding ways to optimize costs for its formation, use and development.
Keywords: personnel costs, methods of analysis, HR-management.
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