The essence, goals, objectives and functions of personnel controlling. Controlling in personnel management of an organization Foreign experience in personnel policy management

"Personnel issue", 2013, N 10

STAFF CONTROLLING

Achieving a certain result from the activity of an individual employee, group or organization as a whole depends on many factors. One of the important ones is the work performed by an individual employee, i.e. work activity, which has both a substantive side, answering the question: “what should be done?”, and a procedural, technological side of the activity, answering the questions: “how to do ?" and "who should do it?". All this together makes it possible to identify and describe one or another area of ​​work, which in this context can be called a workplace.

The determination of the main characteristics and requirements for the job (or workplace) and for the employee is carried out during the analysis of the job and its description. There are several definitions of the term job analysis. According to research by the British Standards Institute, job analysis is the determination of the most essential characteristics of a job. The US Department of Labor has expanded this definition. According to his interpretation, job analysis is defined as “any process of organizing and evaluating information” related to a job or an employee. The information may reflect the content of the job, expressed in terms of specific job functions and procedures, or it may consist of the employee characteristics (skills, knowledge, abilities, tolerances, etc.) required to perform the job competently.

Definition. Job analysis is the process of systematically examining a job to determine its most significant characteristics, as well as the requirements for those performing this job.

Thus, the analysis provides data on job requirements, which are then used to describe the job (i.e., description of duties, rights, responsibilities) and draw up a personal specification (i.e., requirements for the employee).

Job analysis can have two aspects:

1) task-oriented analysis - to determine duties, responsibilities, methods of performing work, etc.;

2) employee-oriented analysis - to determine the characteristics of employee behavior required to successfully perform the job.

The distinction between job-oriented aspects and employee-oriented aspects is quite clear. The first are descriptions of the content of the work, which are related to the technological aspects of performing the work and generally reflect what the employee does. Worker-oriented aspects characterize the generalized human behavior associated with it. Job analysis is essential for many HR functions and is used to:

Preparation of a job description (contains a brief summary of the essence of the work or management process, the degree of its responsibility, working conditions, etc.);

Drawing up a personal specification indicating the personal qualities of the employee;

Selection of employees and hiring them: analytical information is taken into account when selecting employees for a specific position;

Employee performance assessments;

Personnel training and advanced training through the development and implementation of training programs. Job analysis helps to establish the knowledge, skills and abilities required to perform a process in a given workplace;

Career planning and promotion taking into account the employee’s achievement of high results;

Remuneration, since it must be directly linked to skills, abilities, working conditions, health risks, etc.;

Ensuring occupational safety, since it depends on the correct location of workplaces, equipment, compliance with certain standards and other conditions.

The analysis of work (or workplace) in an existing organization takes place in a certain sequence.

The first, very important, stage of analysis gives a general idea of ​​the organization as a whole and the organizational location of each workplace in it. At this stage, diagrams of the organization's structure are drawn up, connections and relationships between jobs (or positions) are shown. At the second stage, the question of how and for what purpose the information on job analysis will be used is resolved (for personnel selection, evaluation of the results of their activities, training, etc.). Analyzing all jobs requires a long time and considerable costs. Therefore, you should select some typical sample of those jobs that will be specifically analyzed (third stage). At the fourth stage, with the help of certain methods (interviews, observations, questionnaires), the necessary data - job characteristics - are collected, appropriate work modes and qualities necessary for the performer of this work are identified. The information obtained at this stage will then be used at the fifth stage when describing the job (workplace). At the sixth stage, a personal specification is developed, i.e. a set of requirements for the employee performing this work.

When analyzing a job, characteristics of the job must be obtained that will fully and comprehensively allow a description of the job to be drawn up. Therefore, the analysis begins with compiling a complete list of works. Then each type of work is divided into separate procedures and operations. Techniques and methods of their implementation, equipment, devices, tools used are studied; working conditions are identified; working relationships; the level of professional training, knowledge and skills necessary to perform this work at the required level is established.

For this purpose, control questions are used.

There are three basic job analysis techniques that, individually or in combination, can be applied to information gathering processes. These include: observation, interview, questionnaires.

Observation. When a job is open-ended, direct observation of what the worker does can provide much of the information needed to answer questions about the job itself and to judge the personal demands placed on the worker. Some jobs themselves require direct observation, such as highly manual routine jobs where most operations can be observed because they do not require significant mental effort or individual discretion, and where standardized, short-cycle operations are the norm. More complex management work is less suitable for observational analysis.

Observation can be continuous or selective, the latter being more complex than the former. In selective observation of operations performed in a workplace, information is collected at random intervals during a complete work cycle. The purpose of each observation is to obtain a snapshot of what the employee is doing in the interval under study and to record the frequency of performance of the operations under study. The observation method is quite simple and effective.

Interview. Most interviews are of the "individual" type - a direct dialogue between the analyst and the employee and his supervisor. When there is a significant number of identical jobs, “group” interviews can be used - an interview with a group of workers performing the same job. However, you should always be aware of the relative accuracy of the information obtained during the interview process. This is explained by the fact that the same operations can be perceived differently by those performing the work, in addition, interviewers can also perceive (and record) the information received differently. To reduce the likelihood of receiving and processing inaccurate information, it is advisable to develop a procedure for cross-checking it, for example, either through consultations with the immediate superior of the employee being analyzed, or by regularly combining notes from various interviewers (analysts) on similar operations (works). A combination of interviews with other job analysis methods is also advisable. One of the conditions for the effective use of the interview method in job analysis is clear planning of the interview in advance, its general outline, and the sequence of questions asked. It is also useful, when preparing for an interview, to draw up checklists of questions, having previously divided the work being analyzed into blocks and main areas of activity.

Questionnaires. Questionnaires have the important and obvious advantage that they are structured and can be designed to cover a range of work activities. Interviews can also be structured, but there may be deviations in their conduct. Moreover, questionnaires are a time-efficient method of collecting information from large numbers of people working in different jobs.

A job description is a recording of data about the content of a specific job (duties, rights, responsibilities) and its parameters.

Definition. The content of the work is the composition and scope of labor functions, the employee’s actions, which determine the professional and qualification requirements for him.

The parameters of the work include: its scale, complexity and relationships (connections). The job description is written based on the information collected during the job analysis. The job description includes the following typical sections:

a) name of the job (workplace);

b) to whom the employee reports;

c) for whom the employee is directly responsible;

d) general goal of the work;

e) main areas of activity and tasks (their number is limited to six main tasks that characterize key aspects of the work and reflect the actions of the employee using the verbs “answers”, “checks”, “compiles”, etc. If possible, tasks should be defined in specific parameters, such as cost, output, time, speed, consumption, etc.);

f) working conditions and working environment - temperature, lighting, harmful effects and others;

g) working relationships, i.e. the most significant contacts of a given job (workplace) with others both within the organization and outside it;

h) indicators of responsibility (for subordinates, work results, etc.).

Job descriptions can and should be used to benefit the entire organization and the employee. They are used by the organization to determine the tasks of an individual performer; studying labor productivity; creating employee specifications, revising the organization's structure; determining the category of work (its hierarchy); organizing optimal education, training and advanced training of personnel; determining the unsuitability of the performer and, if necessary, his dismissal, arguing in court in the event of a labor conflict.

The descriptions give the employee knowledge of what is expected of him and by what criteria his activities will be assessed; the opportunity to take part in determining work standards (criteria) and solving problems related to his work activity.

The work parameters are determined based on its analysis. The scale of the work is directly related to its content and represents the number of tasks or operations that the employee responsible for this work must perform.

The complexity of the work is predominantly qualitative in nature. It reflects the degree of independence in decision-making and the degree of mastery of the labor process. Work relationships mean the establishment of interpersonal connections between performers of work and other employees, both regarding the work itself and in connection with other types of work in the organization. Relationships at work are a “bridge” to the formation of the structure of the organization, the main primary element of which is “position”. The basis for drawing up a job description for each position is the analysis and description of the work for this position.

It is believed that responsibility for drawing up a job description (workplace) should lie with the performer of the work and his immediate superior. There are two approaches here:

The best approach is when the performer prepares a draft description of his work, discusses and agrees on it with his immediate superior. The project should then be reviewed and approved by the next level supervisor to ensure consistency with broader objectives;

When the performer of the work cannot prepare a draft description without help, the draft is drawn up and agreed upon jointly by the performer and his immediate supervisor, then approved by the manager at the next level.

Assistance in drawing up a description and training in this should be the responsibility of a specialist analyst for this type of work or another specialist in the personnel management service. Descriptions must be developed for workers at all levels. The object of analysis and description can be both the work itself and the workplace where this work is performed.

Since “labor actions” or “labor process” is, in essence, “work,” then everything that was discussed above regarding the analysis and description of work also applies to the workplace. And since for the category of employees the workplace is necessarily considered in combination with the position, the analysis and description of the position are also carried out in a similar manner to the procedure discussed above.

What is the difference between the concepts of “position” and “workplace”? The concept of “position”, characteristic of the categories of managers, specialists, technical performers, reflects the socio-economic side of the concept of “workplace”, which is complemented by the structural and organizational aspect (the presence of duties, rights, responsibilities). But “position” is only a partial description of “job.”

Definition. The workplace is the primary link in the structure of any production. It is considered in two aspects. Firstly, as a zone of labor application, equipped, organized in a certain way and intended for the work of one or more workers. Secondly, as a zone for organizing people’s life.

For employees, the workplace is considered in unity with the position.

The set of jobs and operations performed by employees, which must be agreed upon, coordinated and linked, is the basis for organizing the company’s activities.

The workplace, along with the socio-economic aspect, includes organizational, technical and spatial aspects. The tasks (work) that must be performed at a particular workplace are defined quantitatively and qualitatively in the description of the workplace.

Definition. Job description - comprehensive information about the requirements, workload and content of work at the workplace. It is used in the selection, selection and hiring of personnel, during the certification of jobs and workers.

The description of the workplace includes typical sections: name of the workplace; workplace classification group; number of employees in the workplace; characteristics of its management bodies; subordination to the governing body; scheme for filling positions in the workplace; content of work at the workplace (main job functions); technical characteristics of the workplace (contents, means and organization of work); requirements for the employee’s qualifications (level of education, professional training, professional experience); physical requirements (muscle load, posture, visual acuity, hearing, environmental influences); mental requirements (monotony of work, ability to regulate, willingness to cooperate, presence of a collectivist spirit).

Evaluation of personnel performance

Evaluation of an organization's personnel is the most difficult part of personnel work. It represents special (continuous, one-time, periodically carried out) formalized events, within the framework of which the employee himself, his work and the result of his activities are assessed.

Definition. Assessment of labor results is one of the functions of personnel management aimed at determining the level of efficiency of work performance. Assessment of labor results is an integral part of the business assessment of personnel, along with the assessment of their professional behavior and personal qualities, and consists of determining the compliance of the employee’s work results with the set goals, planned indicators, and regulatory requirements.

The assessment accumulates the performance results of specific employees over a certain period. What is happening here is not a comparison between them, but a comparison with the standard of work.

Evaluation of the company's personnel is the basis for many management actions: internal transfers, dismissals, enrollment in the reserve for a higher position, material and moral incentives, application of sanctions, retraining and advanced training, control, improvement of the organization, management techniques and methods, optimization of the structure and number of staff .

There are three groups of problems associated with the personnel assessment system: what is assessed (results, behavior, successes), how it is assessed (procedures), and by what it is assessed (methods).

Personnel services develop general principles for personnel assessment that allow solving the problem of choosing essential and non-essential qualities, the scope of their acceptability and unacceptability, basic procedures and methods, normative and methodological materials, and process information.

The assessment algorithm, in particular, assumes:

Identification of achievements and problems of employees in the past period;

Determining their strengths and weaknesses, as well as qualities (knowledge, skills, abilities, type of behavior, etc.) that influence the performance of official duties, and the degree of their compliance with the requirements of the position (workplace);

Classification of assessment factors

Taking into account all assessment factors is mandatory when assessing the performance of specific officials in specific conditions of place and time, as it increases the degree of validity, objectivity and reliability of the assessment conclusions.

Assessment of labor results of different categories of workers (managers, specialists, other employees, workers) differs in their tasks, significance, indicators or characteristics, and the complexity of identifying results.

This problem is solved quite simply for the category of workers, especially piece workers, since the quantitative and qualitative results of their labor are expressed in the quantity of products produced and their quality. The result of their work is assessed by comparison with the planned task.

Assessing the performance of managers and specialists is much more difficult, since it characterizes their ability to directly influence the activities of any production or management level. In the most general form, the result of the work of a management employee is characterized by the level, or degree, of achieving the management goal at the lowest cost. In this case, the correct determination of quantitative or qualitative indicators that reflect the ultimate goals of the organization or division is of great practical importance.

The indicators by which employees are assessed are varied. These include the quality of the work performed, its quantity, and the value assessment of the results. To assess labor productivity, a fairly large number of indicators are required that would cover both the volume of work (for example, the number of visits made by a sales agent) and its results (for example, the amount of revenue).

It is also necessary to highlight such a key concept as an evaluation criterion - a kind of threshold beyond which the state of the indicator will satisfy or not satisfy the established (planned, standardized) requirements.

Therefore, when choosing evaluation criteria, one should take into account, firstly, for solving what specific problems the evaluation results are used (increased wages, career growth, dismissal, etc.) and, secondly, for what category and position of employees the criteria are established, taking into account that they will be differentiated depending on the complexity, responsibility and nature of the employee’s activity. When distinguishing three categories of managerial workers, it should be borne in mind that workers in each of these categories contribute to the management process: specialists develop and prepare decisions, other employees formalize them, and managers make decisions, evaluate their quality, and control deadlines.

In connection with the division of managerial labor, the result of the manager’s work, as a rule, is expressed through the results of production, economic and other activities of the organization or divisions (for example, fulfillment of the profit plan, growth in the number of clients, etc.), as well as through socio-economic conditions labor of employees subordinate to him (for example, the level of remuneration, motivation of personnel, etc.).

The result of the work of specialists is determined based on the volume, completeness, quality, and timeliness of fulfilling their assigned job duties. When choosing indicators that characterize the key, main results of the work of managers and specialists, it should be taken into account that they have a direct and decisive influence on the result of all activities of the organization; occupy a significant part of staff working time; there are relatively few of them (4 - 6); constitute at least 80% of all results; lead to the achievement of the goals of the organization or department.

Labor performance assessment indicators

In practice, when assessing the performance of managers and specialists, along with quantitative indicators, i.e. direct ones, indirect indicators are also used, characterizing factors influencing the achievement of results. Such performance factors include: efficiency of work, intensity, intensity of work, complexity of work, quality of work, etc. In contrast to direct indicators of work results, indirect assessments characterize the employee’s activities according to criteria corresponding to “ideal” ideas about how to perform job responsibilities and functions that form the basis of this position, and what qualities must be demonstrated in this regard.

Methods for assessing labor results

To assess performance factors, the scoring method is most often used.

The procedure for assessing labor results will be effective if the following mandatory conditions are met: establishing clear “standards” of labor results for each position (workplace) and criteria for its evaluation; development of a procedure for assessing labor results (when, how often and who conducts the assessment, assessment methods); providing complete and reliable information to the appraiser about the employee’s work results; discussing the assessment results with the employee; making a decision based on the assessment results and documenting the assessment.

To evaluate labor results, various methods are used, the classification of which and a brief description are given below.

The most widely used method in organizations around the world is management by objectives (objectives) to evaluate performance. The greatest difficulty in assessing the performance of managerial employees through goals lies in determining a system of individual target indicators.

Estimation of organization personnel costs

An organization's personnel costs are an integral indicator generally recognized for countries with market economies, including a set of costs associated with attracting, remunerating, stimulating, solving social problems, organizing work and improving working conditions of personnel.

Personnel costs are influenced by factors such as legal requirements, taxation levels, contractual or expected increases in tariff rates, changes in the number and structure of personnel, massive professional development, etc.

Composition of "salary" costs

Modern management considers personnel costs not only as the price of acquiring personnel, but also determines them from the standpoint of the value of personnel for the organization and its ability to bring future benefits. According to the concept of “human capital,” “investment in human capital is any activity that improves the skill and ability, or in other words, the productivity of workers. Like entrepreneurs’ spending on machinery and equipment, spending that increases someone’s productivity can be considered as investments, because current expenses, or expenses, are carried out with the expectation that these expenses will be compensated many times over by an increased flow of income in the future."

According to the recommendations of the International Conference of Labor Statisticians, personnel costs (labor costs) include payment for production work, payments relating to paid time not worked, bonuses and cash benefits, the cost of food and other payments in kind, the cost of providing housing to employees paid for by the employer, expenses of employers for social security, the cost of vocational training, cultural and living conditions and mixed items, such as transport for workers, work clothes, health restoration, and payroll taxes.

The International Standard Classification of Labor Costs, recommended by the International Conference of Labor Statisticians, includes:

1) direct wages and salaries: payment for direct time worked by time-paid workers; progressive payments to time-based workers; wages of pieceworkers (including overtime, bonuses); payment of bonuses for overtime work, night shifts and work on weekends; additional payments for responsibility, for dirt, danger and inconvenience, monetary compensation for food, etc.; payments under the guaranteed wage system; additional payment at the cost of living and other regular additional payments, considered as direct wages and salaries;

2) payment for unworked time: annual leave, other paid leave, including leave for long service; public and other recognized holidays; other paid absences, such as birth or death of family members, marriage, trade union activities; severance pay, final settlement if they are not considered social security expenses;

3) bonuses and cash rewards: year-end bonuses or seasonal bonuses; profit sharing bonuses; additional vacation payments in addition to normal vacation pay and other bonuses and monetary rewards;

4) food, drink, fuel and other payments in kind;

5) the cost of housing for workers: the cost of housing - property of the organization; the cost of housing that is not the property of the organization (subsidies, subsidies, etc.); other types of housing costs;

6) employers' costs for social security: statutory social security payments (under programs covering old age, disability and loss of a breadwinner, illness, maternity, work-related injuries, unemployment, benefits for large families); payments under private social security programs and social insurance under a collective agreement-contract or optional (under programs covering old age, disability and loss of a breadwinner, illness, maternity, work injuries, unemployment, benefits for large families):

a) direct payments to employees related to absence from work due to injury, in order to compensate for losses in earnings;

b) other direct payments to employees, considered as social insurance benefits; the cost of nursing and medical care; severance pay and final settlement if considered a Social Security expense;

7) the cost of vocational training (including training fees and other payments for the services of instructors from educational institutions, for training materials, reimbursement of training fees to workers, etc.);

8) the cost of cultural and community services: the cost of the canteen at the enterprise and other food services; the cost of education, cultural, recreational and related facilities and services without subsidies, tax rebates, contributions received from public authorities and workers; subsidies for trade union lending and the cost of related services to employees;

9) the cost of labor, not classified anywhere: the cost of transportation to and from work undertaken by the employer (including also reimbursement of travel fees, etc.); cost of work clothes; the cost of health restoration and other types of labor costs;

10) taxes considered as the cost of labor: taxes on the use of hired labor and on the payroll after subtracting additional payments as discounts made by the state.

In Russian practice, there is no indicator that includes the entire list of personnel costs discussed above even under this name. In our country, according to the current Instruction of the State Statistics Committee of Russia dated February 7, 1997, the employer’s personnel costs include three groups of costs:

1) labor costs (payroll);

2) social payments;

3) expenses not related to the wage fund and social payments.

Labor costs include all relevant expenses of the organization, regardless of the sources of their financing, including the following main types of payments:

1) payment for time worked, including:

Wages at tariff rates, salaries, piece rates; percentage of the cost of services provided, revenue;

Cost of remuneration in kind; cash and in-kind bonuses regardless of the source of payment; incentive payments; monthly remuneration for length of service and length of service;

Compensation payments in connection with working hours and working conditions;

Payment to managers and specialists involved in training, retraining and advanced training of personnel and diverted from their main work;

Commission remuneration (insurance agents, brokers);

Fees for staff journalists;

Payment for special breaks in work;

Payment of the difference in salaries for temporary substitution, part-time work and other unlisted personnel;

2) payment for unworked time, including:

Payment of annual, additional and educational leaves;

Payment for preferential time and time for performing government duties, donors;

Payment for downtime caused by employees and forced absenteeism;

One-time bonuses based on the results of work for the year; payment for gifts;

Compensation for unused vacations;

Payments for housing maintenance, fuel, food;

Material aid.

Social payments include:

Supplements to pensions for those working at the enterprise;

One-time benefits to retiring labor veterans, paid at the expense of the enterprise;

Contributions from the company's funds for voluntary medical insurance and payment for medical services;

Payment for tourist and sanatorium vouchers, sports activities;

Reimbursement of expenses for children’s stay in kindergartens and nurseries;

Compensation for women on partially paid parental leave;

Amounts of compensation for harm caused to the health of workers, professional injuries and diseases, payments to dependents of the deceased, as well as compensation for moral damage in accordance with the court verdict;

Severance pay in connection with termination of an employment contract;

Amounts paid during the period of employment upon dismissal due to staff reduction;

Payment for travel to the place of work and transport services;

Financial assistance provided in connection with family circumstances; scholarships for persons sent to study by the enterprise;

Assistance for housing construction, to repay various loans.

Expenses not related to the wage fund and social payments include the following main items:

Dividends on shares, payments on bonds and shares;

Insurance contributions to social funds, non-state pension funds and payments from them;

Cost of uniforms and workwear;

Expenses associated with business trips;

Expenses associated with moving from one place of work to another;

Expenses for paid training of employees;

Expenses for maintaining social facilities;

Expenses for holding social, cultural and sporting events;

Maintenance costs for gardening partnerships.

Personnel costs are partially included in the cost of products (works, services), and are partially carried out at the expense of profit.

The cost includes the following personnel costs:

Costs for remuneration of key production personnel for actual work performed, calculated at piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration accepted in the organization, including bonuses to members of the workforce for production results, incentive and compensatory payments, as well as for remuneration of employees who are not on the staff of the organization for the performance of work under civil contracts (including contract agreements);

Payments to members of the workforce for unworked but payable time in accordance with current legislation (payment for preferential hours for teenagers, breaks in the work of nursing mothers, payment for time spent performing state and public duties, etc., payment of remuneration for long service, regular and additional vacations);

All types of bonus payments due to production activities in accordance with the organization’s system of bonuses and labor incentives (including bonuses for completing particularly important production tasks, year-end remuneration, etc.);

Payments in accordance with current legislation according to established coefficients for work in desert, waterless and high-mountain areas, wage supplements for continuous work experience in the Far North and equivalent areas;

Compensation for wages in connection with price increases and indexation of income, as well as compensation payments to mothers who are in employment relationships with organizations and are on parental leave from birth to the age of three (within the limits of the norms provided for legislation);

Costs associated with ensuring compliance with sanitary and hygienic requirements, normal working conditions and safety precautions;

Costs associated with training and retraining of personnel, recruitment of labor;

Contributions to state social insurance and pensions, for compulsory health insurance; payments for compulsory insurance of certain categories of citizens;

Costs associated with the maintenance of premises provided free of charge to public catering establishments serving labor collectives.

The actual cost also includes:

Losses from downtime due to internal plant reasons;

Disability benefits due to work-related injuries, paid based on court decisions;

Payments to employees released from organizations due to their reorganization, reduction in the number of employees and staff.

As part of production costs, personnel costs can be calculated per unit of capacity and increase in production of products, works or services, i.e. in the form of unit personnel costs, the value of which is used when drawing up development plans for existing and when designing new organizations, for analysis efficiency of management systems. Unit personnel costs measure the need for financial resources to provide personnel to an operating organization.

Payments not directly related to wages are not included in the cost of production, but are financed from the organization’s profits or special sources: bonuses from special-purpose funds and targeted revenues; material aid; interest-free loans issued to improve housing conditions and start a household; payment to employees for vacations additionally provided under the collective agreement (in excess of those provided for by law); pension supplement; one-time benefits to retiring veterans; dividends, interest, etc.

Analytical work to study personnel costs

In addition to the organization’s total and specific personnel costs, in order to analyze the efficiency of personnel use, the following indicators are also calculated:

The share of personnel costs in sales volume, showing what part of the organization’s gross revenue is spent on personnel. This indicator is calculated as the quotient of the total personnel costs divided by the sales volume for the period;

Costs per employee. This indicator is calculated by dividing the total personnel costs for the period by the number of employees in the organization;

Cost per productive hour, which shows how much an average productive hour costs an organization in terms of personnel costs. This indicator is calculated as the ratio of total personnel costs to the total number of productive hours for the period.

To carry out targeted analytical work to study personnel costs, consider them from various positions, and identify their role, it is of interest to classify them according to various criteria.

In accordance with the classification by phases of the labor force reproduction process, personnel costs are attributed to the production of qualified labor, its distribution and use. The organization's costs for the production of labor are associated with the acquisition, training, and development of its own personnel. The costs of distributing labor are determined by the scale of intra-organizational movement of labor: transfer of own employees to other structural, geographically distant units, attraction of external workers (costs of travel, lifting, daily allowance, etc.); in the costs of labor consumption, one can mainly highlight the wage fund, payments and benefits from incentive funds, costs associated with maintaining the capacity of the workforce (for medical care, safety precautions, social services, etc.), as well as for social protection and social insurance.

The assessment of personnel costs from the point of view of their value for the organization is carried out according to two groups of costs: initial and restoration. Initial costs (acquisition costs) include the costs of searching, acquiring and pre-training employees. The specific cost composition depends on the purpose of the assessment and the availability of data.

Definition. Recruitment and selection costs are all costs allocated to one successful (i.e. accepted into the organization) candidate; costs of providing a workplace - costs of preparing and organizing a workplace for a new employee; Orientation and formal training costs are the costs of pre-employment procedures as opposed to on-the-job training.

Indirect costs of training include the opportunity cost of the instructor’s and (or) manager’s time, the low-compared-to-norm productivity of the newcomer himself at the beginning of his work and his colleagues connected with him technologically.

Definition. Replacement costs (replacement costs) are the current costs required to replace a currently employed worker with another capable of performing the same functions.

They include the costs of acquiring a new specialist, his training (orientation) and the costs associated with the departure of the employee. The costs of leaving may include direct payments to the resigning employee and indirect costs associated with downtime during the search for a replacement, a decrease in the productivity of the employee since the decision to dismiss and his colleagues.

The assessment of labor costs from the position of the state mainly comes down to taking into account in conventional monetary terms the following expenses: the wage fund of workers in the national economy (including in kind), expenses from public consumption funds for general educational and political development, for the acquisition and improvement of professional qualifications, for payments during illness, single mothers and others.

Since in the practice of domestic organizations there is practically no accounting for labor costs per employee (except for the case when an employee trained at the expense of the organization and who has violated contractual obligations to the organization is obliged to reimburse the funds spent on him), when analyzing it is necessary to use averaged indicators for all personnel, for example, average costs per employee, average length of service.

Analytical calculations of personnel costs at the organizational level come down to taking into account costs included in the cost of products (works, services) and costs financed from other sources. At the same time, the choice of source of financing is of great importance for the organization. The inclusion of personnel costs in the cost guarantees their return after the sale of products. Financing from profit is aimed not at solving immediate problems, but at the future. Thus, financing from the profits of training and advanced training of workers will make it possible to increase the organization’s income from a more qualified workforce in the future.

According to their intended purpose, all expenses of an organization on personnel are usually divided into basic and additional. The main expenses include payment based on performance; to additional expenses - costs for housing, benefits, medical care, advanced training, etc. When dividing personnel costs into mandatory and optional (social) during the analysis and development of personnel policy, it is important to correctly determine priorities; here, optional costs are of greatest importance, since through their regulation the organization has the opportunity to influence the behavior of employees in accordance with its goals, ensuring an increase in the final production result.

The classification of costs based on the possibility and feasibility of their reduction is due to the fact that many personnel costs, being in form current costs included in the cost, require constant savings.

The distribution of personnel costs by place of their occurrence is very important, because it is associated with the possibility of a clear distribution of responsibility for personnel, the possibility of obtaining the necessary and reliable information for further actions in the field of personnel management.

All organization personnel costs are regulated through the following measures.

Regulation of the number of personnel: limiting the number of employees; termination of employment; active staff reduction.

Regulation of cash payments: freezing payments in excess of tariffs; recalculation of tariff increases for non-tariff payments; adjustment of internal social security funds.

Analysis of total costs and ways to reduce them.

Increased efficiency and cost-benefit ratio: same results with fewer staff; better results with the same number of staff.

Personnel audit

Personnel audit is a system of consulting support, analytical assessment and independent examination of the organization’s personnel potential, which, along with a financial and economic audit, allows us to identify the compliance of the organization’s personnel potential with its goals and development strategy; compliance of the activities of personnel and management structures of the organization with the existing regulatory framework; the effectiveness of personnel work in solving problems facing the organization’s personnel, its management, and individual structural divisions; the causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact. A personnel audit is part of an organizational and personnel audit, which also involves an analysis of personnel processes and the structure of the organization.

Audit objectives and principles

The main, global goal of personnel audit is to assess the efficiency and productivity of personnel as one of the most important factors ensuring the profitability of the organization.

In management practice, personnel audit is, on the one hand, a method of observation similar to a financial or accounting audit, and on the other, a management tool that allows you to solve a particular problem that arises in the field of labor relations.

The personnel audit is carried out on the basis of principles generally recognized for any audit: professionalism, independence, reliability, honesty and objectivity, comparability with international law.

The principle of audit independence is mainly inherent in external auditors who are independent of the organization’s management.

The object of the personnel audit is the organization’s workforce, various aspects of its production activities, principles and methods of personnel management in the organization. The personnel audit should be carried out in the following areas:

Assessment of the organization’s personnel potential, qualitative and quantitative characteristics of personnel;

Diagnostics of personnel processes and management procedures, assessment of their effectiveness.

Definition. The purpose of the human resources audit is to identify whether the organization has the human resources necessary and sufficient for its functioning and development; whether the staff is able to work effectively and in accordance with the chosen strategy. To do this, it is necessary to assess the actual composition of the workforce, as well as the characteristics of the personnel themselves, and whether the employees have professionally important qualities and characteristics.

Human resources assessment should include:

Analysis of the payroll of employees by age, education, gender and other characteristics, natural attrition and its compliance with the organization;

Assessing the staffing level in general and by management levels, including assessing the availability of personnel for the technological process;

Assessing the compliance of the educational and professional qualification level of personnel, the degree of their preparedness with the requirements of production activities;

Analysis of the personnel structure for compliance with technology requirements and job classification;

Checking and analyzing data on the use of working time;

Assessing staff turnover and absenteeism, studying the forms, dynamics, reasons for the movement of labor, analyzing the flow of movements within the organization, the state of labor discipline;

Determination of the dynamics of the number of workers engaged in unskilled and semi-skilled labor, heavy manual labor;

Study of the social aspects of work (work motivation, professional and qualification growth, marital status, housing, etc.);

Collection and analysis of data on the level of sanitary and hygienic production and living conditions (condition of workplaces, cabins, public catering places);

Diagnostics of the managerial, innovative potential of the organization’s personnel, their ability to learn.

Audit Options

To develop and substantiate recommendations, during the audit, not only the quantitative and qualitative characteristics of personnel should be studied, but also the entire range of personnel management functions through which the interests of the organization are achieved.

An important methodological role in conducting an audit and making informed decisions is played by monitoring in the field of personnel - a scientifically based system of periodic collection, synthesis and analysis of personnel information and presentation of the obtained data for making strategic and tactical decisions by the management of the organization.

The main sources of information used to conduct a personnel audit are laws and instructions in the field of labor management and labor relations, the organization’s labor indicators, the results of surveys and interviews of employees.

The complexity and versatility of the object and goals of personnel audit require the use of a variety of methodological tools for auditing and analysis, which can be divided into three main groups of methods:

1) organizational and analytical, involving verification of documentation and reporting, analysis of labor indicators indicating the effectiveness of the organization and its personnel. At the same time, from the total number of labor indicators, only those that have the greatest impact on the efficiency (profitability) of the organization should be highlighted, among them indicators of the use of labor, working time, quality of labor, labor productivity, wages, etc. The sources of this information are documentation and reporting of the organization, including the balance of the organization’s labor resources, job descriptions and specifications, job descriptions, data on the costs of hiring, dismissal, training and retraining of personnel, questionnaires and tests of candidates for vacant positions (jobs), the level of occupational morbidity, production injuries, turnover, etc.;

2) socio-psychological methods, which consist in conducting independent sociological surveys, questionnaires, individual and collective conversations, interviewing workers of various levels and categories. This group of methods is most effective for assessing job satisfaction, attitude to work, relationships in the team, motivation to work, the effectiveness of management and the reward and compensation system, etc.;

3) economic methods that allow, by comparing the economic and social indicators of the organization’s activities with legally established norms and standards or with average or best indicators in the industry (group of similar organizations), to assess: the organization’s competitiveness in the labor market; efficiency of functioning of personnel management services; the effectiveness of the personnel audit itself.

Types of Audit

Carrying out an audit involves dividing the work into four stages.

At the preparatory stage, the following are carried out: formalizing the idea of ​​conducting an audit, determining its goals, and the expected effectiveness for the organization; selection of personnel (inside or outside the organization) to organize the inspection, training if necessary; development of an internal document (order, instruction) outlining deadlines, tasks, performers and participants of the inspection, briefing performers and participants; development of a plan for collecting, providing and reviewing the analyzed information.

At the information collection stage, documentation and reporting are checked, personnel monitoring, observation, surveys, questionnaires, conversations with employees, preliminary processing of statistical data, and compilation of accounting and other information. It should be taken into account that statistical and other indicators become more accessible and meaningful from the point of view of analysis if computer equipment and modern information technologies are used for their collection, storage and processing.

At the stage of information processing and analysis, the information obtained during the inspection is processed and formalized in the form of tables, diagrams, diagrams, graphs and other forms of data presentation convenient for evaluation, and entered into a computer; at the same stage, according to the developed algorithm, data on the activities of personnel is analyzed and assessed by comparison with similar particularly successful organizations, scientifically based norms and standards, through the use of expert assessment methods, FSA, etc.

At the final stage - the stage of summarizing and presenting the assessment results, conclusions and recommendations - the final material is prepared, which usually includes a report on the results of the audit. The report may examine various ways to improve personnel management, including the introduction of new technologies (information, office, telecommunications), and formulate proposals for modifying existing management procedures, improving documentation, and clarification. At the same stage, the effectiveness of the personnel audit is assessed, which consists primarily of the socio-economic and socio-psychological effectiveness of the measures developed based on the results of the audit to rationalize the organization of personnel work, as well as to improve the activities of the organization’s personnel service.

Thus, personnel audit, especially in a market economy, makes it possible to increase the profitability of an organization by identifying intra-organizational reserves for increasing the efficiency and productivity of the organization’s personnel.

K. Lieberman

Chief editor of the magazine

Signed for publication on October 10, 2013

• Corporate culture

Keywords:

1 -1

The concept and essence of personnel controlling

Definition 1

Personnel controlling is a concept of personnel management of an organization that seeks to comply with the new, recently significantly increased role of human resources in the enterprise. It should be noted that the importance of human resources has recently increased in all fields of activity due to numerous changes in society and technology.

Personnel controlling is a system of intra-company control and planning in the field of work with human resources, with the help of which the planned strategies of the organization are “transformed” into specific activities and planned values, and also the basic provisions for personnel management are formed.

Personnel control includes the development of tools to ensure factors for increasing labor productivity in the organization. The key task of personnel controlling is to carry out constant monitoring and feedback between planning systems and analysis of plans, as well as deviations from them.

Personnel controlling functions

The personnel control system includes the following functions:

1. Information-supporting function. It consists of building an information system that covers all important and necessary information: personnel costs, productivity, etc. This function is implemented by creating a database of working personnel in the organization, with the ability to generate reports.
2. The planned function of personnel controlling is to obtain forecast, normative and target information, for example, determining the organization's need for employees (skill level, quantity) to produce new products.
3. The management function of personnel controlling is the development of a number of proposals aimed at eliminating negative trends. So, for example, when an unexpected deviation occurs between actual and planned training costs per employee per year, in this case the personnel controlling service sends its recommendations for making adjustments to plans and budgets to the financial department and the human resources department.
4. The control and analytical function of the personnel controlling system is the measurement of the level of goal achievement, the analysis of actual and planned indicators for the organization’s personnel. When the identified deviations do not fall outside the range determined by the controlling department, there is no need to apply control actions. If a reverse trend is observed, the personnel controlling service reports alarming trends to the relevant departments of the enterprise. For example, when personnel turnover at an enterprise falls within the acceptable limits (4-5%), but there is a tendency towards an increase in the indicator, then it is necessary to inform the personnel management about this.

Tasks of personnel controlling

To implement the above functions, the personnel controlling service needs to solve a number of key tasks:

• provide information, services and services to the head of the human resources department;
• Conduct an audit of the effectiveness of the use of the organization's personnel for the reporting period (usually once a year). This assessment is carried out by the management of the enterprise on the basis of tools and techniques that are developed by the controlling service;
• determine personnel requirements in various aspects (strategic, operational and tactical). These calculations are carried out by the personnel controlling service based on the organization’s plans and reporting: operational and strategic plans, types and quantities of products, market segments;
• carry out development, stimulation, selection and dismissal of employees, as well as manage personnel costs.

Personnel controlling is a modern concept of personnel management, striving to comply with the new, significantly increased role of human resources in the company (enterprise). The role of human resources in all fields of activity has increased in recent times due to numerous changes in technology and society.

Personnel Controlling is a system of intra-company planning and control in the field of work with human resources, which helps to “transform” strategies into planned values ​​and specific activities, as well as to formulate the basic provisions for personnel management of the enterprise.

Personnel control involves the development and provision of tools to provide increasing factors labor productivity at the enterprise. The main task of personnel controlling is to provide constant feedback between planning and analysis of plans and deviations from them.

The following are distinguished: main functions of personnel controlling :

- Information support function- this is the construction of an information system that covers all the necessary information: productivity, personnel costs, etc. This function is implemented, as a rule, by creating a personnel database at the enterprise, with the ability to generate reports.

- Scheduled function- this is the receipt of forecast, target and regulatory information, for example, determining the need for employees (number, skill level) for the release of new products.

- Executive function- is the development of proposals to eliminate negative trends. For example, if a deviation occurs between planned and actual training costs per employee per year, the personnel controlling service makes recommendations to the human resources department and the financial department to adjust the corresponding plans and budgets.

- Control and analytical function- this is a measurement of the degree of achievement of the goal, analysis of planned and actual indicators for personnel. If the deviations do not go beyond the interval calculated by the controlling department, then control actions are not needed. But if the opposite trend is observed, then this service contacts the relevant departments of the enterprise and reports alarming trends. For example, if staff turnover remains within acceptable values ​​(4-5%), but there is a tendency towards its growth, then it is necessary to signal this to the personnel management.

To implement the above functions, the personnel controlling service must solve the following tasks :

• provide information, services and services to the head of the personnel department;
• check the efficiency of personnel use for the reporting period (usually once a year). The assessment is carried out by the management of the enterprise on the basis of methods and tools developed by the controlling service;
• determine personnel requirements in strategic, tactical and operational aspects. These calculations are carried out by the personnel controlling service based on the following data: strategic and operational plan, types of products (services), their quantity, market segments;
• carry out development, selection, stimulation and dismissal of employees, as well as personnel cost management.

Consideration of personnel controlling as a system object requires clarification of the following parameters:

• goals of controlling personnel and their hierarchy;
• list of elements that make up the system;
• connections between elements (mechanism of functioning and development);
• requirements for personnel controlling as a system;
• connections between personnel controlling and the external environment (clarification of the influence of factors on changes in the personnel controlling system, its inclusion in the system of corporate controlling).

Since personnel controlling is an integral part of company-wide controlling, its goals should not contradict the activities of the organization, but, on the contrary, be derived from its goals.

This is especially important since the coincidence of the goals of organizational management and personnel management is a general parameter of efficiency: since the personnel management system is an integrated part of the enterprise management system; its effectiveness is determined by the final result of the organization's activities.

In personnel controlling, which is part of the controlling of the enterprise as a whole, operational and strategic areas are distinguished (Table 1).

Strategic personnel controlling connects prospects in the field of human resources with the company's management strategy. For example, if it is planned to enter new markets and improve product quality, then measures should be planned to attract (train) highly qualified specialists.

Operational control of personnel implements tactical measures, focusing on strategic goals. At the operational level, the priority is to achieve economic efficiency in the use of personnel.

For example, indicators such as output per person in rubles or physical units (tons, meters, etc.), personnel costs in the structure of production or total cost, cash flow per employee, etc. are measured and evaluated.

An integral part of all of the above tasks is working time control (it must be consistent with other personnel control measures).

Main directions of working time control :

• setting goals, for example, reducing lost working time in production by 10% within two years;
• collecting current information about activities, for example, reasons for absenteeism or low productivity, etc.;
• presenting results to management, participating in discussions and making proposals;
• implementation of feedback by asking employees about what, in their opinion, the company's top officials need to do to increase labor productivity and reduce the loss of working time. For example, the main reason for absenteeism may be the low prestige of work and workers are not afraid that they will be fired, since it is difficult to find new employees for these jobs;
• discussion of the results of the activities carried out in terms of their compliance with the goals.

When assessing staff performance, both quantitative and qualitative indicators are used. It is advisable to use various tools, for example, quantitative assessments may relate to such indicators of personnel performance as cash flow per employee; qualitative - the degree of staff loyalty to management, the level of satisfaction with the organization of the workplace.

To measure and evaluate quality indicators in the personnel controlling system, you should approach the selection of evaluation methods informally. It is advisable to use methods and tools of fuzzy sets, interval data and verbal assessments of experts.

For example, measuring the average age of staff by calculating the arithmetic mean is not entirely correct. It may turn out that the received figures will not correspond to a single person in the enterprise. If half of the employees are 25-30 years old, and the rest are 50-60 years old, then the average age will be approximately 40 years old, while such people do not work in the company at all. Therefore, it is more correct to determine the average age interval; in this case, it will be 30-50 years.

Verbal (word) assessments should be used when a phenomenon is difficult to measure. For example, the level of responsibility of employees cannot be represented in numbers - it is usually characterized as “low”, “medium”, “high”, etc.

To establish the relationship between the results of an enterprise’s activities and personnel data, it is worth using methods and tools correlation and regression analysis , when a quantitative relationship is determined between indicators, for example, employee productivity (output per unit of time) and qualifications or work experience.

All information about personnel in the personnel controlling system is collected into a single database, structured and documented. It serves to receive, accumulate, process, evaluate and transmit data about personnel and jobs.

Documentary support for controlling personnel assumes:

• Formulation of activity goals. Defining and clearly articulating goals is a necessary prerequisite for using controlling technology. Targets for department management can, for example, come in the form of a decision from a higher level of company management.
• Reflection of these goals in the indicator system. The indicator system serves as a kind of coordinate system in which a goal is set in the form of target indicator values.
• Planning activities and determining planned (target) values ​​of indicators. The action plan is reflected as a trajectory towards the goal, unfolded over time.
• Regular monitoring (measurement) of actual indicator values. Monitoring the execution of the plan is carried out by measuring the actual values ​​of indicators regularly and repeatedly during the planning period.
• Analysis and identification of reasons for deviations of actual indicator values ​​from planned ones.
• Making management decisions on this basis to minimize deviations.

The personnel controlling service can be positioned within the enterprise in the following way:

• as part of a centralized controlling service. In this case, there is a danger that its management, focused more on economic and financial indicators and reporting, will not allow the creation of a personnel control system that takes into account the characteristics of personnel management;
• as a headquarters structure reporting directly to the top officials of the company;
• be part of the personnel department with the same rank in the management hierarchy, such as, for example, the development service. However, there is a danger that personnel controlling will lose its special role of coordination and information support of other departments in the field of employee management;
• as a headquarters structure reporting directly to the head responsible for the personnel of the enterprise.

It should be noted that personnel controlling should not turn into a centralized and standardized system, limited only to monetary indicators from financial and management accounting.

The personnel controlling department also needs to use in its work the physiological and socio-psychological characteristics of employees, which should contribute to increased objectivity in measuring and assessing the main resource - the enterprise’s personnel.

Personnel control, as one of the most important components of the overall personnel management system of companies, began to be implemented relatively recently. The work scheme, common to modern controlling, was used within enterprises before, but it was not as efficient, high-quality and efficient as possible. In such conditions, the integration into the management policy of enterprises of methods that ensure proper control of personnel has become a smart step towards improving the personnel strategy of business entities.

Smart human resource management

Since many enterprises began to test the experience of implementing controlling in the personnel management system quite recently, this area of ​​​​activity can well be called an innovation in management policy. Given this state of affairs, it is necessary to understand in detail what the essence of personnel control is, what are the key goals of this system.

The personnel control system is aimed, first of all, at creating an effective, well-thought-out human resource management strategy within the enterprise. After all, what is human resource? This is the most difficult component from the standpoint of competently building management. Personnel levers are so complex to manage (a person is not a machine, managing him is an entire art; it is not for nothing that there is a concept of the so-called “human factor”) that special mechanisms and well-thought-out methods are needed to build approaches in this area. That is why there is an urgent need to introduce a personnel monitoring system at enterprises, which allows creating a high-quality management climate.

The goals of such a system (we list here only the main components, noting that this model, due to its scale and multi-stage nature, has a whole set of corresponding goal-settings) are planning a personnel strategy and exercising “total” control over its implementation. Competent controlling is structured so that these two main target components are closely related to each other and, as they say, “work” well for each other.

It is important to emphasize here that monitoring the work of personnel and taking into account all strategically significant issues related to this area of ​​activity is necessary for the top management of companies. That is, for the heads of enterprises, as well as for senior representatives of the management “top”. With the help of controlling mechanisms, top managers and senior specialists develop a personnel management policy, implement these mechanisms into the overall system of the enterprise, clearly monitor the effectiveness of the implemented system, and identify shortcomings and bottlenecks. They also model and modernize personnel policies, taking into account identified shortcomings in methods of working with the team.

In short, HR controlling is a service option for management. Using it, top managers can efficiently coordinate and regulate personnel strategy, and competently build a line for organizing working time.

Controlling is necessary to consolidate the company’s business positions

In addition to purely utilitarian ones, controlling also has more global goals. Using labor management tools, you can strengthen the business reputation of an enterprise. How?

By building personnel management “smartly”, in accordance with modern requirements and a set of innovative trends, the manager creates a good microclimate within the enterprise team.

Firstly, psychological. Secondly, the worker himself. Working in comfortable psychological conditions, in the necessary working rhythm, consistent with the goals and objectives of the enterprise, team members ensure high labor productivity and decent performance in their professional activities. In a clearly regulated work system, there is no place for such negative phenomena that are characteristic of the practices of companies that run counter to modern personnel requirements, such as production incidents, downtime, work failures, dissatisfaction of team members with each other, etc.

As a result, a well-functioning team ensures not only the implementation of the activity plans outlined by management, but also creates a new “face” of their company - with a decent business reputation, a wide range of reliable business partners (confident in the quality and mobility of their counterparty’s work), a high level of competitiveness , confidently conquering new specialized markets. As well as long-term successful development of your professional activities.

How to build a “human capital” management model?

This question, if we keep in mind the use of personnel control mechanisms, can be easily resolved. Management that has set the task of introducing a system of specialized personnel controlling should follow this path. To begin with, it is necessary to form and integrate the following work models into the overall scheme of the enterprise’s activities:

1. Informational. It is needed to ensure effective collection of information about the state of personnel policy, the effectiveness of the team’s functioning (the level of labor productivity, the potential for personnel costs in this area, the feasibility of cutting back or, conversely, increasing the level of financial investments in this area, etc.) .
2. Directly to the manager. This model is necessary for developing and coordinating personnel policy measures and modernizing the system of working with the team.
3. Control and analytical. This component allows you to measure the degree of achievement of your goals, the quality and mobility of movement towards the intended targets. In addition, it is intended to create a basis for analyzing the work being carried out, assessing personnel activities, and generating new ideas that improve the team management system.

At the discretion of management, the types of these models may vary depending on the goals and objectives set. The proposed scheme can be taken as a basis and modified based on specific goals.

After the formation of these control and management models, the company’s management should be focused on the second important step. It lies in a deep understanding of what is included in the functions of the personnel controlling service (or a specialist appointed responsible in this area). The tasks of such a service are large-scale, among them it is important to note the following:

• collect and provide information to the management of the enterprise or the head of the human resources department;
• check the effectiveness of personnel for a specifically established time period;
• determine the personnel needs of the enterprise (both in the medium and long term);
• contribute to the effective functioning of the system that develops the professional competencies of employees;
• assist management in assessing personnel turnover processes, identifying the true causes of these processes, and adjusting the situation related to personnel departure;
• manage personnel costs;
• offer a set of incentive measures that increase labor productivity indicators and the level of team performance;
• initiate a set of incentive measures that allow you to gently, unobtrusively, but specifically highlight distinguished employees.

Risks and mistakes

Of course, any activity is not immune from erroneous actions and the risks and problems that arise as a result of them.

In a controlling situation, there should be a minimum of such shortcomings.

What are the main mistakes made at enterprises that follow the path of introducing personnel “audits”? The main problem should be emphasized here. It is associated with the unwillingness of company management to actually apply the levers of management integrated into the area under consideration.

It often happens that representatives of the management team set the goal for their subordinates to introduce personnel controlling. However, things do not go further than this: management does not monitor the processes of implementing the system and does not apply the results obtained in practice.

As a result, the controlling service works in vain; its activities become a kind of “soap bubble” that exists but does not provide real help.

What is the efficiency?

As a result, personnel controlling helps representatives of the management team of an enterprise improve the existing organizational structure of their team, reduce the number of duplicative functions performed by personnel, increase the level of labor and performance discipline, and optimize business processes.

It creates barriers to the development of crisis situations - both related to the actual relationships in the team, and production emergencies.

What is very important, personnel controlling works not only for the interests of the enterprise - it allows you to improve the working conditions of employees, that is, it also works for the company’s team itself, for each of its members.

In particular, “human capital” management modernizes the activities of the personnel service and has a positive effect on the system of remuneration, incentives, and motivation.

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Introduction

2.3 Analysis of the internal environment of IP Kungurov A.N.

Chapter 3. Project activities for the implementation of controlling elements IP Kungurov A.N.

3.1 Ways to improve the use of labor indicators

Conclusion

List of used literature

Introduction

The relevance of the research topic lies in the fact that in the process of strategic management, problems related to human resources should be especially emphasized, since strategic management should be based on human potential as the basis of the competitiveness of an enterprise. If previously personnel were considered only as one of the factors of production, now employees are the main driving force and the most important strategic resource of the company. As a result, the effective use of personnel in accordance with the strategic goals and operational plans of the enterprise has become one of the main goals of the organization. The transformation of the social and economic life of society, caused by the globalization of markets and industrial structure, shifts in labor force demographics and workplace systems, and continuous organizational and technological changes, requires a new approach to the personnel management system. This approach is personnel control.

Personnel controlling is one of the new facets of using controlling. This is the latest direction in improving the efficiency of the personnel management system. The works of foreign authors R. Bramsemann, R. Bühner, W. Weber, U. Vila, F.-J. are devoted to the problems of personnel controlling. Witt, R. Wunderer, A. Papmel, E. Pothoff, K. Treche and others. It should be recognized that even abroad, theoretical developments of controlling tools in the field of personnel management are few. In domestic management theory and practice, the problem of forming a personnel controlling system has so far been little studied and poorly covered in the socio-economic literature. Controlling as a management tool coordinates the work of individual subsystems of the management system and directs the activities of the entire management system to achieve its goals. It is a synthesis of planning, accounting, control, economic analysis and organization of information flows.

The purpose of the diploma project is to study the theoretical aspects of organizing personnel controlling at enterprises and consider the possibility of applying elements of personnel controlling in practice

To achieve the given goal, the following research tasks were set and solved:

Determining the place, role, tasks and trends in the development of controlling in the organization’s management system, specifying the content of this concept;

Study of the current state of the concept of enterprise controlling in general and personnel controlling in particular;

Determining approaches to the development and implementation of a personnel controlling system;

Disclosure of the essence and content of the concept of personnel controlling, identification of the components of this system, identification of the relationship of the overall enterprise controlling system with the personnel controlling system;

Identification of features of the formation of a personnel controlling system, determination of a list of its methods and tools;

Development of methodological provisions for the implementation of a personnel controlling system at an enterprise, development of proposals for organizational structures and information and technical support for the activities of the personnel controlling system.

The subject of the study is the personnel control system of industrial enterprises in various areas of activity.

The object of the study is industrial enterprises and their personnel services and departments.

Methodology and research methods. The theoretical and methodological basis of the diploma project were scientific works of domestic and foreign authors on the issues under study, publications in domestic and foreign periodicals, reference and encyclopedic literature, materials of scientific and practical seminars and conferences, Internet resources.

The solution to the problems posed in the study was carried out using system and process analysis, abstract-logical, economic-statistical, dialectical methods, methods of economic-mathematical and simulation modeling based on fuzzy logic algorithms, expert survey methods, methods of comparisons, generalizations and analogies.

Chapter 1. Theoretical aspects of personnel controlling

1.1 The concept and essence of personnel controlling

Controlling is a relatively new area of ​​activity in modern organizational management. Controlling is considered as a system for managing the achievement of enterprise goals. With the help of controlling, you can manage the processes of current analysis and regulation of planned and actual indicators in such a way as to eliminate, if possible, errors, deviations and miscalculations, both in the present and in the future. Controlling can be defined as a personnel management system for achieving the final goals and results of a company's activities, in economic terms, with some degree of convention, as a system for managing the profit of an enterprise. The economic meaning of controlling is effective monitoring and management, which are impossible without setting goals and planning measures for their implementation. Personnel controlling is a system of intra-company planning and control in the field of work with human resources, which helps to “transform” strategies into planned values ​​and specific activities, as well as to formulate basic provisions for employee management. Personnel control involves the development and provision of tools to ensure the productivity potential of the enterprise. The scope of activities of personnel controlling includes the development and provision of tools to ensure the strategic and operational capacity to maintain the required labor productivity in the enterprise. Controlling is a concept focused on the future in accordance with the goals and objectives of obtaining certain results. .

There are operational and strategic controlling.

The goal of operational controlling is to create a management system for achieving the current goals of the enterprise, as well as making modern decisions to optimize the cost-profit ratio.

The tasks of operational personnel control are:

Attracting personnel;

Staff development;

Personnel management;

Service for staff;

Personnel Marketing;

Staff motivation;

Dismissal of personnel.

The purpose of strategic controlling is to ensure the survival of the enterprise and monitor the movement of the enterprise towards the intended strategic development goal.

The objectives of strategic personnel control are:

Participation in establishing quantitative and qualitative goals of the enterprise;

Responsibility for strategic planning;

Development of alternative strategies;

Determination of criteria for external and internal conditions underlying strategic plans;

Identification of bottlenecks and search for weak points;

Determination of the main controllable indicators in accordance with established strategic goals;

Comparison of planned and actual values ​​of controlled indicators in order to identify the causes, culprits and consequences of these deviations.

There is also quantitatively and qualitatively oriented controlling. In contrast to the quantitative form of controlling, qualitative controlling focuses not only on material factors, but also on material factors, not only on maximizing profits, but also on ensuring long-term existence and qualitative growth, and deals not only with profit management, but also with potential management. A high-quality form of controlling takes the idea of ​​optimizing profits instead of optimizing them.

Controlling, as an important management task, must be performed by all line authorities and therefore is not exclusively the task of specialists in this field. Along with the tasks of comparing the planned and existing state, controlling is also understood as the management and regulation of processes.

There are different concepts of controlling:

1) Information-oriented concept

2) Concept focused on management systems

3) Practical concept

When it comes to the information-oriented concept of controlling, information goals are put to the fore (along with the information-oriented concept, one can also distinguish the legal concept, which is characterized by the use of legal data). When talking about a concept focused on management systems, emphasis should be placed on the purpose of coordination. In this case, controlling is considered as a subsystem of organization management. The coordination concept also covers the entire management system with its subsystems: the assessment, planning and control system, the information system, the personnel management system, the motivation and incentive system, and the organizational system. Finally, the practical concept assumes an orientation towards general goals, with controlling being seen as a management tool by goals.

Often, controlling also refers to planning, management, control and analysis.

The planning function can include goal planning, event planning and resource planning, while event planning and resource planning must follow from goal planning. The implementation of activities and their regulation can be considered as a subfunction of planning, and we are talking about the implementation of planning.

The control function can distinguish various types of control that relate to planning, for example:

Comparison of the actual result with the actual result in different periods of time (temporal comparison)

Comparison of planned and actual results (monitoring deviations from plan)

Comparison of planned and future results (monitoring the progressivity of plans)

Comparison of actual and future results (monitoring the correctness of premises)

Comparison of future and actual results (monitoring the reliability of the forecast)

The analysis function identifies discrepancies between planned and control values ​​in order to minimize deviations from the plan.

According to the German specialist in the field of personnel controlling R. Wunderer, the definition of personnel controlling is as follows: “We define personnel controlling as planned, resulting and integral accounting for assessing decisions in the field of personnel management and, in particular, their economic and social consequences.”

Evaluation is an integral part of personnel controlling. In personnel controlling, evaluation can be related to planning, control and information provision (planning and control-oriented controlling concept) or to the entire management system (coordination-oriented concept).

Along with the various phases of controlling (analysis, planning, management and control), controlling methods and tools can also be distinguished. Among the methods there are: analysis of efficiency, results and costs. Frequently used controlling tools are sociological studies.

Measurement and evaluation are also used as activities in the first stage of data identification.

If we turn to the classification of personnel controlling, we can distinguish its types in accordance with the following criteria: by targets (controlling costs, results and efficiency), by type of measurement (quantitative and qualitative controlling), by object and/or by time (strategic and operational controlling).

In accordance with the target settings, three levels of personnel control are distinguished:

1) cost controlling,

2) controlling results,

3) efficiency controlling (the ratio of results and costs).

1.2 Goals and objectives of personnel controlling

The main goal of personnel controlling is to create a mechanism for coordinating and optimizing activities within the personnel management system in changing environmental conditions, aimed at developing human resource management to achieve the goals of the organization, increasing its economic and social efficiency. As can be seen from the proposed definition, this goal is aimed at achieving certain results in the organization’s personnel management. Depending on the level of development of the organization and its target needs, the economic goals of controlling the organization and the personnel management subsystem can be: increasing production or sales volumes, increasing profitability, increasing competitiveness, increasing business value. Foreign research and practice in the use of controlling indicate that the purpose of personnel control is gradually becoming more complex. Currently, x can be formulated as increasing the effectiveness and efficiency of a business through the best use of personnel. This goal is a higher order goal. But according to the rules of goal setting, lower-order goals and specific tasks of the system serve to achieve higher-order goals. As a result, a tree of goals is built, in which the highest goal is a description of the final result. The subgoals of each subsequent level are necessary and sufficient conditions for achieving the goal of the previous level. Specific tasks of performers are the last level of the hierarchy of goals and represent the formulation of work that can be completed in a certain way and within a predetermined time frame. Concept and tools of personnel controlling. Planning of specific areas of work and target indicators have an active influence on strategic work with personnel. They create the prerequisites for strategic personnel management. These prerequisites include personnel control.

Table 1.1 - Goals of personnel controlling

Subfunctions and Goals	Indicators (tools for achievement)
1. Recruitment
Selecting the required candidates Optimization of selection costs High-quality attraction of new employees	Analysis of selection methods Assessment of selection technologies based on candidate surveys, feedback analysis Selection costs Analysis of the benefits of the initial stage of work of those occupying the position
2. Personnel integration
Effective onboarding of new employees “Binding” new employees to the enterprise	Employee surveys Development of costs per employee Planning an individual career for a new employee at an enterprise New employee report card
3. Controlling individual staff development
Development of cost estimates, reducing the cost of attracting “expensive” specialists to work at the enterprise Working with young professionals	Surveys of customers on the needs of the required workforce (heads of departments) Participation in the distribution of university graduates Analysis of market activity and diversification strategies
Organization of advanced training Development of the organization's human resources potential Development of individual potential of employees	Assessment of the quality of knowledge of seminar and course participants Executive survey Survey of external consultants and seminar leaders The degree of correspondence between job requirements and how employees meet these requirements
4. Controlling communications
Raising demands and promoting initiative Deepening knowledge about joint business and economic interdependencies Introducing employees to the company's goals and strategy Using the potential of employees, their experience, ideas for making problematic decisions	Comparison of managers and employees - who is more active Observation through rumor channels, assessment of information from informal communications Employee surveys Expanding the scope of employee decision-making (assessing management style)
5. Controlling motivation
Mobilization of motivational opportunities, search for rational remuneration systems Dividing employees into groups according to their level of success Moral stimulation	Adjustment of wages and labor productivity, comparison of wages with each other Surveys of employees and managers State of psychological climate, job satisfaction

The main goal of controlling is to orient the management process towards achieving all the goals facing the enterprise. The task of controlling is to orient management towards decision-making and necessary actions by preparing and providing the necessary management information.

Based on the purpose of personnel control, researchers identify the following tasks:

Contributing to the formation of strategy, policy, goals of personnel management and the organization as a whole;

Planning of fixed and variable material costs for personnel, monitoring their implementation;

Organization of analysis of personnel management processes and their optimization;

Optimization of resources necessary for the functioning and development of the personnel management system;

Information and consulting support for making management decisions in the field of personnel management;

Integration of personnel management processes with organizational management processes;

Diagnosis of the causes of personnel management problems and development of recommendations for their elimination;

Operational study of personnel activities;

Systematic organization and coordination of personnel management activities to achieve the goals of the organization;

Obtaining a social effect through the best use of labor potential.

The goals and objectives of controlling determine its essence, and the functions it performs determine its content.

Personnel controlling functions are performed by employees of the financial, planning and economic departments, as well as the personnel and social development departments. They are very different in organizational and substantive terms compared to control (Figure 1.1).

Controlling mainly performs the functions of internal control at an enterprise regarding the efficiency of its work, as well as the work of its divisions. At the same time, the controlling system does not have the authority to make any decisions or sanctions in relation to divisions. Its main task is to provide the organization's management with all the information necessary to make management decisions and necessary actions.

Figure 1.1 - Differences between control and controlling

The personnel cost controlling function is a centralized function that includes planning personnel costs for the entire enterprise. Moreover, after completing work on personnel, it is subject to discussions on legal and business issues based on the presentation of specific digital material by various departments. As a result, a cost structure is formed taking into account what should be and what already is.

The next phase of the “struggle” for the plan is associated with clarification and comparison, on the one hand, of quantitative data on personnel economics from traditional statistics for the previous period and, on the other hand, with what the planning prerequisites contain, based on production tasks.

Decentralized controlling is carried out by the HR and Social Development departments. This is an important function of such units. It is subordinate to the central controlling of the enterprise and includes calculations and analysis of various types of cost costs, which are prerequisites for general analysis and optimization of labor processes.

Decentralized control over the use of employee potential. The HR department assists the departments of the enterprise in using employees in accordance with their capabilities, as well as the employees themselves in their development (Table 1.2).

Table 1.2 - Levels and objects of personnel controlling

Management level	Success Factors for Personnel Controlling
	Cash, calculation	Economic indicators and figures	Qualitative subjective
Strategic	Cost-based personnel development tools. Financial	Personnel structure and levels of education.	Analysis of individual potentials
	mathematical analysis of social support costs	Staff composition
Tactical	Control of the education program budget. Social expenses	Cost of education and advanced training for one employee. Number of reserves	Employee assessment using test methods
Operational	Cost of individual employees. HR department budget	Working time and its costs	Daily monitoring of personnel development (seminars, etc.)

Let's look at the specific functions of controlling:

Employees as business partners;

Increasing the role of PR culture;

Personnel planning; external positions:

Increased competition;

Market activity.

Let us dwell on the goals of the controlling concept:

Evaluation of work based on measuring its activity and quality;

Increasing the contribution of each employee to the success of the enterprise;

Integration of information flows;

Formation of project teams.

Personnel controlling covers the systematic analysis, control and planning of staff collaboration. Personnel controlling tools are designed to diagnose the state of work with personnel in the past, present and future in order to develop an enterprise strategy. In this case, a significant role is given to employee surveys, which serve to assess management style, production climate, and job satisfaction.

1.3 Tools and methods for personnel control

Personnel control can mean joining an internal production control system, planning and regulating the area of ​​work with personnel.

Personnel control is differentiated:

To determine goals (for example, personnel costs, scope of work);

Special functions of personnel management (for example, advanced training, certification);

Methodological tools (for example, personnel assessment methods).

The process of personnel control is optimized by the simultaneous use of decentralized (operational) and centralized (strategic) tools for achieving joint results.

There are four main groups of tools at the disposal of centralized and decentralized personnel controlling (Figure 1.2):

Figure 1.2 - Basic tools for personnel controlling

Along with operational and strategic forms of personnel controlling, there are its quantitative and qualitative forms. All forms, tools and functions of controlling are united by the responsibility of the first person of the organization for the personnel and each person individually.

One of the main tasks of the controlling system at an enterprise is to develop recommendations for making management decisions. All management decisions can be divided into two groups:

Programmed - accepted in standard situations in accordance with ready-made procedures, traditions, habits. They can be simple, taken on the fly, or complex, requiring careful elaboration. For example - a decision on the purchase of materials, on the level of wages. Accordingly, the controlling system is focused on standardization, unification of initial information and criteria for making programmed decisions, development of uniform procedures that clearly describe actions in such situations;

Unprogrammed decisions - made in non-standard, poorly structured situations to solve new, unusual problems. Examples could be decisions to develop a marketing strategy for an enterprise or to invest temporarily free financial resources. Controlling here has an exploratory, creative nature; the initial information provided by the controlling system for decision-making, as well as the decision-making criteria themselves, are always oriented towards the specifics of a particular task.

Solutions can be classified not only by the degree of standardization, but also depending on the level of certainty in the environment:

A situation of certainty: the manager knows exactly all possible options for action and the result of using each option;

Risk situation: the manager does not know the exact result, but knows the probability of each result;

A situation of uncertainty: the manager does not have accurate information about the results and cannot even assess the likelihood of possible results. In conditions of risk, controlling must evaluate not only the effect of each possible course of action, but also the likelihood of obtaining this effect, therefore, in conditions of risk, controlling must use the apparatus of probability theory and mathematical statistics.

Typically, people have a negative attitude towards risk and are only willing to take it in exchange for additional benefits. Therefore, controlling as a system for supporting management decisions must take into account risk preferences.

The decision-making process from the classical approach looks like this:

1) identifying the problem;

2) defining the goal and selecting criteria; establishing the significance (weight) of criteria;

3) finding possible alternatives;

4) evaluation of alternatives according to the selected criterion;

5) choosing the best alternative.

There are four most common situations that signal to a manager that a problem exists:

Deviation of actual results from the plan;

Deviation of actual results from past experience;

Employee message;

Information about the activities of competitors.

The main postulates of the classical (rational) approach:

1) Decision making is a rational process aimed at achieving a previously known goal.

2) There is a stable, complete and consistent system of preferences that makes the choice between alternatives unambiguous.

3) All available alternatives are known (i.e. there is a situation of certainty or the full range of events and probabilities is known).

4) The complexity of the decision-making procedure is not fundamental: the main thing is to achieve the right result.

Within the sociological approach, there are three main groups of theories that describe management decision making:

The theory of political interaction studies the process of making managerial decisions from the point of view of the balance of forces and interests of various groups within the enterprise team and in the external environment.

A managerial decision is seen as a political step aimed at strengthening the position of a certain group. Particular attention is paid to the influence of reference groups, the distribution of roles and statuses in groups, and the logic of the formation of blocs and coalitions. The task of controlling is integrating: it must ensure the movement of the enterprise in the direction of the general goals set.

The theory of collective learning emphasizes that the complexity and dynamic nature of the internal and external environments of any enterprise, combined with a lack of information and experience, transform the process of making management decisions into a process of continuous learning for the manager and the entire team of the enterprise.

The theory of corporate culture suggests that the behavior of a team of employees as a single whole is manifested in management decision-making.

There are several levels of corporate culture: superficial (corporate symbols), medium (beliefs, attitudes, rules, norms) and deep (values). Deep values ​​play an important role in choosing one of several possible enterprise strategies. Rules and regulations are important for choosing tactical measures to implement a strategy.

The following aspects of corporate culture are important for the management decision-making system:

Individualism and collectivism;

Attitude to risk; focus;

Degree of coordination; manager support;

Control, self-identification with the entire enterprise or with a group within the enterprise;

Philosophy of the reward system;

Attitude to conflicts and criticism; nature of communications.

The science of psychology defines decision-making as a process occurring in the individual consciousness of a leader, and decisions as concepts formed in the individual consciousness.

The psychological aspect of decision making is important for developing a culture of controlling reporting, for the correct selection of relevant information for making management decisions, as well as for developing methods for analyzing this information.

The decision-making process is divided into the following stages:

Perception - the leader perceives information coming from the external environment as a signal to action. The task of the controlling system is not to leave the most important unnoticed behind a series of routine events;

Formation of the concept - the leader sets the task. He either chooses a ready-made type of problem based on his experience and knowledge, or forms a new concept;

Transformation of the concept - the speculative model is “linked” to reality and a search for a way out of the current situation occurs.

controlling personnel labor indicator

Chapter 2. Analysis of the activities of individual entrepreneurs Kungurov A.N.

2.1 Technical and economic characteristics of IP Kungurov

Full name of the enterprise: Individual entrepreneur Kungurov A.N.

Abbreviated name of the enterprise: IP Kungurov.

Legal address: Russia, Zaigraevsky district, Onokhoy town, st. Nagornaya, 12

State registration date: July 31, 1995

State registration number (OGRN) 000296156.

Registered body of the Tax Inspectorate of the Russian Federation for the Zaigraevsky district

IP Kungurov is a legal entity - a commercial organization.

Structure of governing bodies:

General meeting of participants;

Supervisory Board;

CEO.

The supreme body is the general meeting of participants of the enterprise, which can be regular or extraordinary.

The Supervisory Board carries out general management of the enterprise’s activities, with the exception of resolving issues covered by the Charter. Members of the supervisory board are elected by the General Meeting of Participants of the enterprise in the manner prescribed by the Charter, for a period until the next regular (annual) general meeting of participants of the enterprise. The quantitative composition of the supervisory board is determined by the decision of the General Meeting of Participants of the company. A member of the supervisory board can only be an individual, who can be either a participant or a person who is not a participant in the enterprise, but proposed for election as a member of the supervisory board by a participant in the enterprise.

The sole executive body is the general director. The competence of the director includes all issues of managing the current activities of the enterprise, with the exception of issues referred by the Charter to the competence of other management bodies.

In recent years, positive dynamics have been observed in all sectors of the region's economy. Small business is developing, the share of which in the volume of industrial output is 42%. IP Kungurov is especially successful, its products are in constant demand not only in the region, but also in the republic.

Entrepreneur A.N. Kungurov is engaged in the production of mayonnaise and sour cream. In 2001, he installed equipment for refining and deodorizing vegetable oil and bottling it, and began producing five types of soft oils and margarine products. In 2001, refined deodorized sunflower oil of brand “D” became a laureate of the competition “10 best goods of the Republic of Buryatia”, “100 best goods of Russia”. In 2003, these products were awarded a diploma from the specialized exhibition “Food Products of Small Businesses of the Republic of Buryatia” in the category “Best Food Products”, and a certificate was received for the right to use the mark “Quality Mark of the Republic of Buryatia”.

Currently, the enterprise produces over 40 types of products - butter, margarine products, assorted mayonnaise, 25% sour cream, packaged whole milk powder, refined deodorized sunflower oil, unrefined sunflower oil. Production is being updated, new technological lines are being introduced, workshops for the production of butter, the production and bottling of vegetable oil, warehouses have been built, and equipment is being replaced with more highly productive ones. Not only the range of products is expanding, but also its volume, gross income is increasing every year, so in 2010 it increased by 140% and amounted to 122,950.3 thousand rubles. This year, new equipment was purchased; it is planned to organize the production of low-fat cottage cheese, processed cheese “Nezhenka” and smoked sausage cheese.

The company operates on the basis of the Charter and in accordance with the current legislation of the Russian Federation.

The enterprise was created with the aim of saturating the market with goods and services, as well as making a profit from the sale of goods and services.

In accordance with the charter approved by the GUIN, the institution is a legal entity because:

Has separate property;

Acquires property and personal non-property rights;

Performs specific duties;

The head of an institution can be a plaintiff and a defendant in court;

Carry out any transactions that do not contradict the law, the Charter of the enterprise and the Memorandum of Association.

The institution has a round seal with its name (emblem), a stamp, forms and other necessary details.

The institution has the right to open current and other accounts in any financial and credit institutions. Make financial payments there by bank transfer, cash or other means of payment without limiting the amount of payments. Payment forms are determined by the Institution in agreement with counterparties.

During the operation of the enterprise, strong ties were formed with suppliers of basic raw materials - mainly local collective and state farms.

The number of industrial production personnel is 1465 people.

The total production area of ​​the workshops is 7309.6 m2.

Number of workshops - 2.

Warehouse area - 1400 m2.

Total power supply:

installed - 630 kW,

actual - 300 kW.

Total heating capacity:

installed - 4.7 Gcal/hour,

actual - 3.6 Gcal/hour.

Power of the water supply device:

total - 1000 m3/day,

for drinking needs - 600 m3/day,

for production needs - 300 m3/day.

Figure 2.1 - Block diagram of IP Kungurov

Figure 2.1 shows the block diagram of IP Kungur.

To assess the scale of activity of the organization under study, it is necessary to give a general description of the quantitative indicators (Table 2.1).

Table 2.1 - General indicators of the financial and economic activities of the organization in 2008-2010.

	Indicators
	Volume of gross output, thousand rubles
	Volume of commercial products, thousand rubles
	Sales revenue (net), thousand rubles
	Cost of products sold, thousand rubles
	Gross profit, thousand rubles
	Full cost
	Profit from sales, thousand rubles
	Profit before interest and income tax, thousand rubles
	Profit before tax, thousand rubles
	Net profit, thousand rubles
	Average annual value of assets, thousand rubles
	Average annual value of current assets, thousand rubles.
	Average annual net asset value, thousand rubles.
	Average annual amount of equity capital, thousand rubles.
	Average number of personnel, people.
	Total costs of the organization
	Material costs
	Labor costs (with deductions)
	Depreciation
	Other costs
	Costs per 1 rub. commercial products, kop.
	Average annual output per worker, thousand rubles
	Material output, r./r.
	Material consumption, rub./r.
	Capital productivity, r./r.
	Capital intensity, rub./r.
	Salary return, rub./r.
	Salary intensity, rub./r.
	Asset turnover ratio
	Total asset consolidation ratio
	Current assets turnover ratio
	Current asset consolidation ratio
	Profitability (loss ratio) of sales, %
	Production profitability, %
	Product profitability, %
	Return on assets, %

During 2009-2010. the volume of gross, marketable products and sales revenue increased by 75-80%. Share of cost in sales revenue during 2008-2010. decreased from 98% in 2008. up to 69% in 2010 In 2009-2010 the net profit amount was positive.

During the analyzed period, there was an increase in the average annual amount of equity capital, which is a positive aspect of the financial and economic activities of the organization.

The average number of personnel during 2008-2010 gradually increased and at the end of 2010 amounted to. 850 people

Costs per 1 rub. marketable products decreased in 2010. compared to 2008 by 15 k. This is a positive trend in the activities of the enterprise. The total cost of the organization increased by 12%, which is 6 times less than sales revenue.

Average annual output per worker in 2010 compared to 2008, increased by 316 thousand rubles. Material productivity increased throughout the analyzed period, and in 2010. for 1 rub. the material costs of the enterprise were 3.38 rubles. manufactured products.

Capital productivity during the analyzed period gradually increased: from 6.42 at the end of 2008. up to 16.7 at the end of 2010 The growth of this indicator is due to the high rate of decline during 2008-2010. cost of fixed assets. During 2008-2010. salary productivity gradually increased, and at the end of 2010. for 1 rub. labor costs were 3.69 rubles. manufactured products. The growth of this indicator is due to the fact that the rate of production volumes significantly lags behind the rate of growth of labor costs. Accordingly, wage intensity falls.

Asset turnover, including current assets, for the analyzed period 2008-2010. increased.

A brief analysis shows that, in general, during the analyzed period there has been a positive trend in the financial and economic performance of the organization.

2.2 Analysis of labor indicators of individual entrepreneur A.N. Kungurov

The costs of human labor in many enterprises constitute a significant part of total costs. Against this background, reflecting the formation of the value of human labor is an important but complex task of controlling. Difficulties in assessing the cost of human resources have led to the development of personnel controlling as one of the functional options for controlling. The emergence and development of controlling aimed at working with personnel was facilitated by increasing qualification requirements for employees in connection with constant technological progress and the identification of key qualification characteristics of employees (for example, readiness for continuous training, ability and desire to work in a team, flexibility).

Personnel controlling must be understood as an end-to-end function that contributes to the planning, control, management and information support of all personnel and economic activities. Along with the different phases of personnel control, the corresponding methods and tools are also distinguished.

As part of personnel controlling, indicators are used to measure value creation. In recent years, numerous systems of indicators have been developed in theory and practice to determine the contribution of personnel management to the final result. Traditionally, these systems of indicators for the personnel and economic sphere are focused on individual tasks for working with personnel.

Creating an extensive catalog of indicators involves significant additional costs. However, with repeated use of the catalog, these significant additional costs turn into the advantage of constantly working with precisely those indicators that are focused on the needs of the enterprise. And yet, when creating indicator systems for the personnel sector, it is necessary to pay attention to ensuring that the indicator system is focused on the most important and relevant values ​​for decision-making. Otherwise, there is a danger of oversaturation of recipients with information. In addition to determining the quantities relevant for enterprise management and their relationships, when compiling catalogs of indicators, one should not forget about the persuasiveness of the indicators.

Personnel are the most important resource of an enterprise, the effective implementation of the potential of which requires special ones depending on the characteristics of specific production tasks. The main potential of the enterprise lies in its personnel. Without well-trained personnel, an enterprise will not achieve good results. It's the people who do the work, come up with the ideas, and keep the business going. Without qualified personnel, no enterprise will be able to achieve its lofty goals. To ensure high efficiency in the use of personnel, it is necessary to constantly analyze their work.

The ultimate goal of analyzing the qualitative composition and use of labor of specialists and managers is to develop measures to increase the efficiency of the use of their labor, change the proportion of specialists with higher and secondary specialized education, and implement a plan for advanced training of managers and specialists.

Let's analyze the number of personnel of the enterprise (Table 2.2).

Table 2.2 - Number of personnel of IP Kungurov

Thus, during the analyzed period, the number of employees increased by 220 people, including 120 people compared to 2010, therefore, we can conclude that the largest increase in the number occurred in 2011. This is due to an increase in the quality and volume of products , which led to an increase in the number of highly qualified workers (specialists and managers), while the number of workers also changed significantly.

The quantitative and qualitative composition of the personnel at the enterprise is constantly changing, that is, it is in motion. To characterize the movement of labor, we will calculate and analyze the dynamics of the following indicators (Table 2.3).

Table 2.3 - Dynamics of personnel movement indicators

Index				Growth rate 2011 to 2009, %
Average headcount
Number of hired personnel
Number of employees who quit
Number of people who quit at their own request and for violation of labor discipline
Number of employees who worked the whole year
Turnover ratio for hiring workers
Disposal turnover ratio
Employee turnover rate

Analyzing the indicators presented in the table, a number of conclusions can be drawn. Admissions turnover ratio for 2009 - 2011 decreased by 14.7%, which indicates the saturation of the enterprise’s need for new personnel. The turnover ratio for attrition decreased by 18.9%, which indicates the company’s ability to satisfy the needs of employees and their reluctance to leave their jobs.

It should be noted that among those who left, the majority were those who resigned of their own free will. The turnover rate during the study period decreased by 18.9%, since the increase in the total number of personnel significantly exceeds the increase in the number of those dismissed at their own request and for violations of labor discipline.

The most important parameter for the efficiency of labor use is labor productivity. The main performance indicators of the enterprise depend on the level and dynamics of labor productivity. To assess the level of labor productivity, a system of indicators is used. The most general indicator of labor productivity is the average annual output of one worker. The dynamics of average annual output, as a rule, indicates the nature of production development processes.

Factor analysis of the impact of indicators of the efficiency of the use of labor resources on the volume of gross (commodity, sold) output allows us to assess the extensiveness and intensity of the production development process in terms of the use of labor (Table 2.4).

Table 2.4 - Assessment of the impact of the efficiency of use of labor resources on the dynamics of production volume

Index
Volume of gross output, thousand rubles
Average annual output per employee, thousand rubles/person.
Relative savings (-)/overexpenditure (+) of the average number of employees, people.
The impact of changes in the average number of employees on the growth of gross output, thousand rubles.
The impact of changes in labor productivity on the growth of gross output, thousand rubles.
Share of influence on the growth of gross output of the extensive use of labor resources, %
The share of influence on the growth of gross output by the intensity of the use of labor resources, %

According to the table, average annual production is growing in 2009-2010. by 167 thousand rubles/person, in 2011 it is growing, due to an increase in production volume, by 163 thousand rubles/person.

The greatest influence on the growth of gross output in 2010 was the intensity of the use of labor resources - 90.52%, in 2011 the intensity was 79.41%. Relative savings in numbers amounted to 463 people in 2011, savings in 2010 -955 people. It is also necessary to assess the degree of influence of extensive and intensive factors in the use of labor resources on the results of the organization’s production activities and the level of savings (overexpenditure) of labor resources.

To assess the efficiency of using funds for wages, indicators such as wage intensity, wage productivity, and the amount of profit per ruble of wages are used. Based on the results of the necessary calculations during the implementation of analytical procedures, Table 2.5 is filled in.

Table 2.5 - Dynamics of indicators of the efficiency of using the wage fund

Index			Growth rate, %		Growth rate, %
Average number of employees, people.
Volume of products sold, thousand rubles
Costs of wages and social payments (with deductions), thousand rubles.
Fund of accrued wages, thousand rubles
Social payments, thousand rubles

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