Теоретико-методологічні основи бюджетування витрат на персонал
| dc.contributor.author | Гуцал, Олександр Петрович | |
| dc.date.accessioned | 2014-11-25T12:12:35Z | |
| dc.date.available | 2014-11-25T12:12:35Z | |
| dc.date.issued | 2014 | |
| dc.description.abstract | У статті розглянуто сутність таких економічних понять і категорій, як «бюджет», «бюджетування», «бюджетування витрат на персонал». З’ясовано відмінності в поглядах вчених на категорію бюджетування та запропоновано власне комплексне визначення бюджетування витрат на персонал. | uk_UA |
| dc.description.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. In the article had been considered the nature of such economic concepts and categories as "budget","budgeting", "budgeting personnel costs". It was defined that the stowage budget process underlies the budgeting. It had been proved that budget is in use on the enterprise level as long as 1850. A particular attention had been paid to the necessity of using the budgeting in HRM sphere. There had been shown differences in the views of scientists on the category of budgeting according to which under the budgeting is understood the stowage budget process, technology of managing, a constituent part of management accounts and controlling. There had been proposed an own complex definition to budgeting expenses on personnel, namely under the budgeting expenses on personnel is understood a management technology aimed at attaining the HRM politics,that presents a complex of such relative processes as planning personnel expenses by force of the stowage budget processes, the organization of use of these expenses, control of the money development, and also a deviation modification in the process of realization of these expenses. 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. | uk_UA |
| dc.identifier.citation | Гуцал, О. П. Теоретико-методологічні основи бюджетування витрат на персонал [Текст] / О. П. Гуцал // Наукові праці Кіровоградського національного технічного університету. Економічні науки. – 2014. – № 25. – С. 365-371. | uk_UA |
| dc.identifier.uri | https://elar.khmnu.edu.ua/handle/123456789/2248 | |
| dc.language.iso | uk | uk_UA |
| dc.publisher | Кіровоградський національний технічний університет | uk_UA |
| dc.subject | бюджет | uk_UA |
| dc.subject | бюджетування | uk_UA |
| dc.subject | витрати на персонал | uk_UA |
| dc.subject | budget | uk_UA |
| dc.subject | budgeting | uk_UA |
| dc.subject | personnel costs | uk_UA |
| dc.subject.udc | 658.14.011.1:331.108.4(477) | uk_UA |
| dc.title | Теоретико-методологічні основи бюджетування витрат на персонал | uk_UA |
| dc.title.alternative | Theoretical and methodological basis of budgeting personnel costs | uk_UA |
| dc.type | Стаття | uk_UA |
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