Theoretical and methodological basis of budgeting personnel costs
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The purpose of the research consists in learning the existing approaches to the definition of «budget», «budgeting» and formation of their own approach to definition of the essence of «budgeting personnel costs». The article has considered the nature of such economic concepts and categories as «budget», «budgeting», «budgeting personnel costs». It has shown differences in the views of scientists on the category of budgeting and proposed its own complex definition of budgeting personnel costs. Consequently, it was defined that budgeting should be applied to all sides of the company’s work. Especially, in the area of HR management, budgeting is used to achieve the aims of personnel management policy.
Authors and Affiliations
Oleksandr Gutsal
Keywords
Related Articles
- EP ID EP355451
- DOI -
- Views 87
- Downloads 0
The Peculiarities of the Interview as a Method of Professional Selecting of Staff in Market Conditions
The objective of this publication is to explore the theoretical and methodological bases and features of the interview in a highly competitive job market. The interview’s essence, purpose and types were regarded in this...
Проблеми формування інвестиційних джерел в АПК України та напрями їх ефективного використання
В статті розглянуті основні проблеми формування інвестиційних джерел в агропромисловому комплексі України. Визначені урядові пріоритети витрат держави щодо забезпечення розвитку аграрної політики, проаналізовані основі...
Economic Categories in Tax Relations System: Interconnection, Interdependence and Semantic Differences in the Nature of Concepts
The aim of this research is to study the essence, interrelation and interdependence of economic categories such as "tax system", "system of taxation", "tax mechanism," "taxation mechanism" in tax relations system. The s...
State Regulation of Cluster’ Mesosystems in the Structure of National Economic
The article summarizes international experience upgrading methodological approaches to the analysis of cluster mesoeconomical systems that occupy an intermediate position between the micro and macro levels of the nationa...
The Influence of Risks on the Financing Mechanism of Processing Industries of Agricultural Sector in Connection with Economics Cyclic Recurrence
The objective of the given article is analyzing the aspects of influence of processing industries enterprises in the agricultural sector financing mechanism risks taking into account cyclic economic scheme with the purpo...