METHODOLOGICAL FOUNDATIONS OF THE ANALYSIS OF BUDGETARY INSTITUTION LABOUR RESOURCES

Анотація

Introduction. Quality and timeliness of services, which are rendered by budgetary institutions, depend on the level of staff assistance, skills of employees that directly provide these services. The human resources of the institution with qualitative and quantitative characteristics have become the subject of the research. Purpose. The article aims to find out the directions for the analysis of labour resources of budgetary institutions taking into account the special aspects of their activity. Method (methodology). It has been suggested that the analysis of the budgetary institution labour resources should be carried out according to the following directions: analysis of staffing; analysis of fluctuation of personnel (employee turnover); analysis of qualitative characteristics; analysis of working environment; motivation and remuneration of labour; labour productivity of budgetary institution employees. Analysis and evaluation of the budgetary institution labour resources should be carried out by applying the following types of analyses: structural and dynamic (methods of horizontal and vertical comparative analyses); parametric (calculation of coefficients and other relative ratios); factorial (by making use of elimination methods); heuristic (polling method, questionnaire survey, synectics, etc.). Groups of indicators in compliance with which it is expedient to carry out the analysis (taking into consideration special aspects of the budgetary institution activity) have been defined within the framework of the suggested directions for the analysis. In order to assess working efficiency an integral index, which should include a range of internal indicators of employee performance as well as evaluation of their work by service consumers, has been suggested. Results. Budgetary institution management should systematically analyse the state of labour resources according to the specified directions. According to analysis report, the management should work on the ways of improving the quality of labour, methods of staff motivation, and the final outcome, which is the enhancement of performance efficiency of employees (regular labour force, administration, supporting personnel) and institution as a whole. The procedure of analysis of such constituents as working time fund and assessment of institution employees’ performance efficiency requires further development.

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