COSTS FOR THE COMPANY PERSONNEL: CONTENT AND APPROACHES TO OPTIMIZATION

The article examines the problems of analyzing the structure of personnel costs and searching for the ways to optimize them. The external and internal factors that determine the level of personnel costs at Russian enterprises are determined. The structure of personnel costs is analyzed, which is characterized by a non-social-oriented characteristic. Substantially disclosed and classified are methods for optimizing personnel costs, while the group of traditional methods for optimizing personnel costs and innovative methods is identified. The results of the research are as follows: the peculiarities of formation of the personnel costs specific for the Russian labor market have been identified and the methods for their optimization have been proposed.

costs, personnel, cost elements, cost structure, cost level, cost optimization, cost optimization methods, innovative approaches to cost optimization, traditional approaches to cost optimization, labor remuneration.

Borovskikh N. V., Kipervar E. A. Costs for thr company personnel: content and approaches to optimization // Business. Education. Law. 2018. No. 2 (43). P. 25–31. DOI: 10.25683/VOLBI.2018.43.237.