Theoretical aspects of accounting and analysis functions in the process of personnel management

Natalia Volodymyrivna Pochynok


Abstract


The influence of contemporary approaches to the HR management on functional needs of management is considered. The basic directions of forming the indicators that characterize the qualitative and quantitative changes in the structure of personnel are suggested. The necessity of accumulating of data in the context of the process approach, which is characterized by a sequence of management actions in order to transform financial resources into investments in the form of creation, use and development of staff in the qualitative and quantitative growth of human resources, providing development and achievement of business objectives and the needs of staff, is grounded. Theoretical principles of formation of the content accounting and analytical support for personnel management in the process of its reproduction are improved on the basis of the developed system of financial and non-financial indicators. 


Keywords


accounting and analytical support for HR management; personnel; accounting and analytical indicators

Full Text:

PDF

References


Santalaynen, T., Voutyleynen, E., Poreyne, P., Nyssynen, I. (1993). Management by results [Upravlieniie po rezultatam]. Moscow: Progress Unyvers.

Veryha, A. (2010). Audit personnel in the computing environment [Audyt personalu pіdpryiemstva v komp'iuternomu seredovyschі]. Herald of Zhytomyr State Technological University. Series : "Economics", 4 (54).

Bodnar, M. I. (2010). Accounting and analytical information to manage business activities [Oblіkovo - analіtichna informaciia v upravlіnnі pіdpriiemnytskoiu dіialnіstiu] / Economic Analysis. Ternopil : Economic thought, 6.

Marra, R., Schmidt, G. (1997). Personnel management in the context of social market economy. Moskow : MSU.

Hetman, O. O. (2010). Economics of Enterprise [Ekonomika pidpryiemstva]. Kyiv: CSL.

Ehorshyn, A. P. (2003). Personnel Management [Upravlieniie personalom]. N. Novgorod: Nyzhehor. in-t Management and Business.

Slezynher, G. E. (1996). Work in a market economy [Trud v rynochnoi ekonomike]. Moscow: INFRA-M.

Litvin, B.M. (2008) Economic analysis and organization [Ekonomіko-analіtychna dіialnіst organіzatsіi]. Kiev : Economic thought.

Statistical Yearbook "Labor Ukraine 2012. (2013). Kyiv: DSSU.

Fitz-ents, Yak. (2006). Return on investment in human capital: measuring the economic value of staff. Moskow: Vershina.

Medvedev, M. Iu. (2004) Accounting for the dedicated [Ychet dlia posviaschennyh]. Moscow: FBK–PRESS.

Grayson, J. K. (1991) American management at the threshold of the XXI century [Amerykahskyi menedgment na porohe XXI st.]. Moscow: Economics.

Davydyuk, T. (2009) Methodological aspects of human capital accounting : recognition and measurement of problem [Metodologіchnі aspecty buhgalterskogo oblіku liudskogo kapіtalu : problemy viznannia ta otsіnky]. Bulletin DonNUET, 4 (44).


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.




Copyright (c)



 

Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023