The functional cost analysis as a method of analysis of personnel management system at domestic enterprises

Анотація

The article deals with the peculiarities of application of functional-cost analysis of the personnel management system, including the identification of unnecessary or duplicate management functions; functions that have not been performed for any reasons; the degree of centralization and decentralization of management functions has been determined. The main difficulties which specialists are facing in conducting FСA have been revealed. The advantages and disadvantages of this method have been identified. The experience of foreign countries in using of functional-cost analysis, as well as practical application in the enterprises of Ukraine has been analysed. The authors propose an approach by which the efficiency of personnel management at the enterprise will be considered comprehensively and systematically, using such basic structural elements as a system with an arbitrary number of elements and connections, its subsystem, the beneficial effect of their function by appointment. The article proposes an evaluation method that reflects the efficiency and productivity of staff. The status of the activity of an individual department or employee has been suggested to be described as a set of functions and the cost of providing them. The importance of each individual function in the value expression for the general financial condition of the enterprise has been emphasized in order to supplement the previously formed functional structure for finding alternative solutions. It has been determined that the existing experience in the application of functional cost analysis in the field of personnel management is imperfect. Therefore, it requires further elaboration in the form of methodological and practical recommendations, taking into account foreign experience. The conclusion has been made about the necessity of wider application of functional-cost analysis, creation of special services of enterprises, as well as strengthening of functional relations of such services with managers and other departments at the enterprise.

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