DIGITAL TRANSFORMATION OF HUMAN RESOURCE MANAGEMENT: IMPLEMENTATION OF HR INFORMATION SYSTEMS IN PRIVATE AND STATE-OWNED ENTERPRISES

Анотація

The article analyzes the impact of digital transformation on the effectiveness of human resource management through the implementation of personnel accounting information systems. The purpose of the study is to identify specific indicators of improvement in the work of human resource departments after the automation of payroll calculation, working time accounting, and reporting processes. The practical angle of this article is shaped by Verbytska’s engineering mindset: HR automation is treated as process design – with inputs, rules, integrations, and measurable outputs – rather than as “HR paperwork digitization.” The study uses methods of comparative analysis, systematization, and generalization of practical experience of enterprises based on publicly available reports of state bodies, analytical reviews of consulting companies, and materials from industry conferences. The functional capabilities of the systems “MASTER: Salary and Personnel”, BambooHR and other platforms are considered. Analysis of case studies indicates that automation can reduce payroll processing time from five days to one and a half days, decrease error rates by 65–75%, and accelerate tax report preparation by 70–80%. The study demonstrates that government agencies typically experience longer implementation times due to procurement procedures and regulatory coordination requirements. The critical importance of integrating HR systems with accounting software and electronic services of the State Tax Service and the Pension Fund has been demonstrated. The practical value of the study lies in the formulation of recommendations on the selection of the optimal system architecture and implementation stages for Ukrainian enterprises of various forms of ownership.

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