ANALYTICAL SUPPLY OF LABOR RESOURCES MANAGEMENT OF THE ENTERPRISE

Abstract

The article is devoted to the study of analytical support for the management of labor resources of the enterprise. It is noted that the importance of effective management of labor resources is justified by the fact that they are one of the most significant and leading resources that can provide the enterprise with long-term competitive advantages. The groups of methods used to evaluate the effectiveness of the use of labor resources, in particular, the integral method, the point evaluation method, the index method, and the cluster analysis method, which are widespread in the scientific and practical literature, are considered. The article also presents scientific approaches to the assessment of labor resources: cost, comparative, effective, as well as the content of each approach. At the same time, it is noted that the main indicators and indicators for evaluating the effectiveness of labor resources management depend on the industry and the specifics of the company's activity. It was also determined that the overall effectiveness of human activity is the ratio of the obtained useful result to the amount of resources spent on obtaining the result. Therefore, labor efficiency is expressed in the ratio of the volume of products produced (performance of works, provision of services) to the amount of labor spent. Thus, the increase in labor efficiency occurs in the case of an increase in production volumes with unchanged or lower labor costs. The stages of analysis of the state and efficiency of the use of labor resources are given, as well as the main indicators used at each stage of the analysis. The classification of labor productivity indicators is given. It was determined that the analysis of the efficiency of the use of labor resources is carried out based on the information provided in operational, financial and statistical reporting, primary documents on personnel accounting, timesheets, materials of photographs of the working day and timekeeping, outside accounting materials (minutes of production meetings, orders, etc.). The practical significance of the obtained results is that the sufficient provision of the enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing the volume of production and increasing the efficiency of production.