ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF PERSONNEL COSTS MANAGEMENT ACCOUNTING
The human factor has a substantial impact on any economic entity’s performance, therefore, within the scope of accounting and integrated reporting, human capital is seen as an asset of an economic entity that is to be evaluated and reported. On the one hand, the creation of this asset involves costs, on the other hand, its use also leads to costs that greatly contribute to production, work and service cost. Thus, to improve management information support efficiency, it is required to solve a number of problems relative to personnel costs management accounting.
Proceeding from the modular principle of business management software system construction, the article examines organizational and methodological recommendations for creating a management accounting module for a manufacturing enterprise, aimed at solving important problems of managing personnel costs in a dynamically developing market environment.
The presented recommendations are formalized in six successive characterized stages. Certain attention is paid to the classifications of personnel costs, which are the foundation for two-level analytical accounting building. The determination criteria of production and non-production personnel individual and general labor results are considered separately. Individual criteria converted into cost indicators when generating incentive payments are assessed using a point scale. The combination of material and non-material incentives provides for motivating employees to improve results. Systematized management accounting data collection, aggregation and analysis make it possible to identify ineffective costs, develop strategies for their reduction, and raise human resource management to a higher level that will contribute to the development and success of an economic entity in the modern business environment.
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