INNOVATIVE APPROACHES TO MANAGEMENT OF PERSONNEL COSTS
Abstract and keywords
Abstract (English):
Annotation. In the article current trends and problems of management of costs of the personnel are considered. Relevance of research and choice of its directions are caused by an insuffi cient theoretical readiness and practical realization of questions of justifi cation of effi ciency of personnel costs, connected with formation of the human capital and the worker’s cost. The author reveals the value of a manpower in profi tability potential of a modern company, specifi es the concept of “ personnel costs”, proves the need of investments into the personnel through creation of a cost management system for the purpose of formation of the human capital as non-material asset of the company, formulates the directions of personnel costs optimization and methodological approaches to assessment of their effi ciency.The proposed solutions of the existing theoretical and practical problems of personnel costs management are directed on formation of a nonmaterial asset of the company, its human capital, capable to bring economic benefi ts in current and long term periods.

Keywords:
staff costs, personnel investments, human capital, investment revenue, management of personnel costs.
Text

Достижение высоких результатов деятельности в инновационной экономике зависит от эффективного использования потенциала хозяйствующего субъекта, основу которого составляют экономические ресурсы. Особый вид экономических ресурсов — трудовые ресурсы. Их значение очень велико в экономике, основанной на знаниях.

Трудовые ресурсы становятся стратегически важным ресурсом обеспечения доходности, устойчивости и развития современной компании, носителем ее интеллектуального потенциала и человеческого капитала, способного приносить экономическую выгоду в настоящий момент и в будущем. Для этого в системе управления персоналом работник должен рассматриваться как объект инвестиций, не менее важный, чем технологии и оборудование, а управленческие решения при осуществлении инвестиций должны быть согласованы, взаимосвязаны и оказывать влияние на формирование конечного результата финансово-хозяйственной деятельности экономического субъекта в целом.

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