Analysis of approaches to assessment methods of company’s labor potential
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
This research defines the essence of labor potential and considers its basic elements. The article examines the concept of labor potential and its main characteristics, which include the key factors of its formation. The author considers the views of scientists to the methods of evaluation of labor potential. The author also examines the indicators of assessment of labor potential as relative, absolute and staffing and it is determined which elements characterize the indicators. The paper describes the main approaches to assessing the employment potential of the company, namely: cost, comparative, effective, resource, factor, integral and subjective, and the indicators they include. The article specifies the indicators for coefficient techniques and methods for the comparative approach to the assessment of labor potential. The author gives the characteristic of indicators of labor potential state and indicators of efficiency of labor potential use, which are taken into account while labor potential assessment. The system of evaluation of indicators of company’s labor potential and its components are shown. The attention is paid to the importance of labor potential assessment at the enterprise.
Authors and Affiliations
К. Е. Кorbut
Analysis of approaches to assessment methods of company’s labor potential
This research defines the essence of labor potential and considers its basic elements. The article examines the concept of labor potential and its main characteristics, which include the key factors of its formation. The...
Development of methodology of financial assets accounting in IFRS context
In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that sit...
Accounting transformation for socially responsible management: ethical approach
Focusing on the managerial aspect, the author analyzes the three-dimensional model of corporate social responsibility in terms of managers’ aims in decision-making process in order to determine the directions of accounti...
Problems and prospects of development of regulation methods of bank investment activity with derivative financial instruments
The financial crisis of 2007–2009, the effects of which the world is experiencing today, has had a very negative impact on the economies of many developed countries. There are several dozen causes that have led to a down...
Trends in public sector accounting: an international context
The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and fin...