MANAGEMENT APPROACH TO ACCOUNTING AND ANALYSIS OF PERSONNEL COSTS IN THE ORGANIZATION

I. Malichenko

doi:doi:10.12737/article_5947e4bd96c622.83792347

UDC 65

MANAGEMENT APPROACH TO ACCOUNTING AND ANALYSIS OF PERSONNEL COSTS IN THE ORGANIZATION

Published в Management of the Personnel and Intellectual Resources in Russia · Volume 6, Issue 3, 2017 · Pages 70–76 · Rubrics: For employer

DOI 10.12737/article_5947e4bd96c622.83792347

Received: 19.06.2017 Accepted: 14.07.2017 Published: 14.07.2017 Language of publication: RUS

Authors

I. Malichenko ¹

1 Southern Federal University (Department of Human Resources Management, Associate Professor)
Rostov-na-Donu, Russian Federation

ABSTRACT

According to the accounting and management accounting, personnel costs are the second largest in terms of volume after material resources in the cost of goods and services. In this connection, the analysis of personnel costs and the adoption of well-founded managerial decisions for effective planning and development remain the priority for companies. The presence of only an accounting (statistical) approach to cost management does not allow you to determine the entire set of hidden costs associated with personnel management. The article compares the accounting and management approaches to the accounting and analysis of personnel costs, provides a management classification of costs for targeted and functional purposes, on the basis of which general and private HR-budgets are formed, followed by an assessment of the effectiveness of using planned costs. The lack of an administrative approach to the accounting of personnel costs in the organization leads to their substantial underestimation, to their impersonal consideration in the composition of the organization’s total expenses, which ultimately reduces the profit indicators and deforms the strategic attitudes of the organization

KEYWORDS

personnel costs accounting of staff costs managerial accounting of personnel costs classification of personnel costs cost budgeting optimization tools indicators of cost-effectiveness evaluation.

Information Text References

Authors:

1. Southern Federal University (Department of Human Resources Management, Associate Professor)

Rostov-na-Donu, Russian Federation

Type:

Article

Pages:

from 70 to 76

Status:

Published

Subject area:

UDC 65

Language:

Russian, English

Keywords:

personnel costs, accounting of staff costs, managerial accounting of personnel costs, classification of personnel costs, cost budgeting, optimization tools, indicators of cost-effectiveness evaluation.

Text

СОПОСТАВЛЕНИЕ УПРАВЛЕНЧЕСКОГО
И БУХГАЛТЕРСКОГО ПОДХОДА К УЧЕТУ
ЗАТРАТ НА ПЕРСОНАЛ

Стратегически важным направлением для любой организации является обеспечение ее финансовой устойчивости, которая исключительно зависит от положительной динамики показателей доходов над статьями расходов.

References

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