PLANNING AND PERFORMANCE ANALYSIS IN SERVICE ENTERPRISES: PROBLEMS AND WAYS TO SOLUTION
Journal Title: Экономика и финансы - Year 2013, Vol 1, Issue 11
Abstract
The article deals with problems of planning and performance analysis in service enterprises, the system of economic indicators was developed which covers core indicators within four groups: sale volumes, income, effectiveness of capital assets and human recourses. The theoreticalmethodological approach to human resources planning, consisting in labour productivity calculation on the basis of number of employees in the equivalent of full time employment, was developed. This approach enables to set the target of sales volume per an employee, forecast the maximum level of sales volume and determine the reserve to sale fund reduction
Authors and Affiliations
A. I. Ivanova
Keywords
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