Accounting method of formation of personnel

Natalia Volodymyrivna Pochynok


It has been grounded the necessity of the separation of the data flow of any company the information about the costs to form personnel with the aim to analyze, control and make rational decision. The ways of involving of personnel that influence to the accounting method and related costs are characterized. They are as the following: recruitment of staff; leasing, outstaffing, temping; outsourcing; filling of the vacancy (job) by own reserves. Possible cost structure to form personnel is defined. The package of documentation of costs to form personnel to display information in the accounting depending on the way of attracting staff is substantiated. Methodical provisions for displaying information about the costs to form personnel in accounting and reporting by the creation of new object of accounting – intangible assets with a corresponding display on the sub 129 – the right to use the skills of employees through a contract of lease (of professional development) is developed. With the aim of management accounting of process of formation of the personnel the scheme of documents is proposed. It should include: forms of planning process of formation – an estimate or budget career counseling, recruitment, selection and adaptation of personnel, internal forms of primary accounting documents of formation personnel; cash registers for analytical purposes and control. 


cost accounting for the formation of personnel; leasing; outstaffing; temping; outsourced personnel

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Science Works Journal "Ekonomichnyy analiz"

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

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