%0 Journal Article %T Personnel Costs Management in an Organization (Lecture 4) %A Mitrofanova, E.A. %A Esaulova, I.A. %K personnel costs, business expenditure, personnel costs management, accounting, classifi cation of costs, payroll costs, costs of training, costs of social commitments and social safeguard. %J Management of the Personnel and Intellectual Resources in Russia %D 2014 %N 3 %P 7 %I INFRA-M Academic Publishing LLC.