Title: Application of methods of analysys of the efficiency of labor in management accounting at the industrial enterprise
Abstract: This paper reviews the main approaches to determine the effectiveness of human resources industrial enterprise. The methodical approach to determining the efficiency of resource use, which unlike existing combines aspects of using different methods allowing for the automobile sector. The analysis of labor resources of the enterprise, the conclusions on the use of labor resources. We prove that using the proposed methodology for determining the effective use of human resources enables the analysis and monitoring of turnover, service quality, staff satisfaction, timeliness of remuneration in accordance with the employee’s job descriptions. In today’s unstable economic and political situation, especially in terms of increased unemployment in the country, to the scientists and experts raises questions about finding ways to improve the resource efficiency of industrial enterprises, improve the quality of decision – making, job retention and loss of skilled personnel. One of the main and most important enterprise resource is its employees, who in the course of their activities using other company’s resources and make employment potential. Retrospective analysis of the use of labor potential assumption allows to detect errors in the management and planning of an enterprise towards improving labor utilization to achieve greater economic benefits in the future. So special urgency establish procedures for evaluating the presence and movement of manpower, productivity analysis and determine the effectiveness of the use of labor potential in the enterprise. The author believes that the analysis of the efficiency of utilization of labor resources on a regular basis will ensure the stability of the company receiving economic benefits due to the high quality of service in a timely manner. Key words: analysis, evaluation, efficiency, human resources, managerial accounting, industrial enterprise.
Publication Year: 2014
Publication Date: 2014-10-15
Language: en
Type: article
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