Valery Larionovcontrolling personnel in economics and management of knowledge-intensive industries. Personnel controlling: essence, functions, tasks. Documentary support for personnel controlling Training and assessment of personnel in the controlling system

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Introduction

2.3 Analysis internal environment IP Kungurov A.N.

Chapter 3. Project activities for the implementation of controlling elements IP Kungurov A.N.

3.1 Ways to improve the use of labor indicators

Conclusion

List of used literature

Introduction

The relevance of the research topic lies in the fact that in the process of strategic management the problems associated with by human resourses, because the strategic management should be based on human potential as the basis for the competitiveness of an enterprise. If previously personnel were considered only as one of the factors of production, now workers are the main driving force and the company's most important strategic resource. Consequently efficient use personnel in accordance with the strategic goals and operational plans of the enterprise has become one of the main goals of the organization’s functioning. Transformation of the social and economic life of society caused by the globalization of markets and industrial structure, shifts in demographics work force and in the workplace system, continuous organizational and technological changes require a new approach to the personnel management system. This approach is personnel control.

Personnel controlling is one of the new facets of using controlling. This is the latest direction in improving the efficiency of the personnel management system. The works of foreign authors R. Bramsemann, R. Bühner, W. Weber, U. Vila, F.-J. are devoted to the problems of personnel controlling. Witt, R. Wunderer, A. Papmel, E. Pothoff, K. Treche and others. It should be recognized that even abroad, theoretical developments of controlling tools in the field of personnel management are few. In domestic management theory and practice, the problem of forming a personnel controlling system has so far been little studied and poorly covered in the socio-economic literature. Controlling as a management tool coordinates the work of individual subsystems of the management system and directs the activities of the entire management system to achieve its goals. It is a synthesis of planning, accounting, control, economic analysis and organization of information flows.

The purpose of the diploma project is to study the theoretical aspects of organizing personnel controlling at enterprises and consider the possibility of applying elements of personnel controlling in practice

To achieve the given goal, the following research tasks were set and solved:

Determining the place, role, tasks and trends in the development of controlling in the organization’s management system, specifying the content of this concept;

Study current state concepts of enterprise controlling in general and personnel controlling in particular;

Determining approaches to the development and implementation of a personnel controlling system;

Disclosure of the essence and content of the concept of personnel controlling, identification of the components of this system, identification of relationships common system enterprise controlling with a personnel controlling system;

Identification of features of the formation of a personnel controlling system, determination of a list of its methods and tools;

Development of methodological provisions for the implementation of a personnel controlling system at an enterprise, development of proposals for organizational structures and information and technical support for the activities of the personnel controlling system.

The subject of the study is the personnel control system of industrial enterprises various directions activities.

The object of the study is industrial enterprises and them personnel services and departments.

Methodology and research methods. Theoretical and methodological basis The diploma project included scientific works of domestic and foreign authors on the issues under study, publications in domestic and foreign periodicals, reference and encyclopedic literature, materials of scientific and practical seminars and conferences, Internet resources.

The solution to the problems posed in the study was carried out using system and process analysis, abstract-logical, economic-statistical, dialectical methods, methods of economic-mathematical and simulation modeling based on fuzzy logic algorithms, expert survey methods, methods of comparisons, generalizations and analogies.

Chapter 1. Theoretical aspects personnel controlling

1.1 The concept and essence of personnel controlling

Controlling is a relatively new area of ​​activity in modern organizational management. Controlling is considered as a system for managing the achievement of enterprise goals. With the help of controlling, you can manage the processes of current analysis and regulation of planned and actual indicators in such a way as to eliminate, if possible, errors, deviations and miscalculations, both in the present and in the future. Controlling can be defined as a personnel management system for achieving the final goals and results of a company's activities, in economic terms, with some degree of convention, as a system for managing the profit of an enterprise. The economic meaning of controlling is effective monitoring and management, which are impossible without setting goals and planning measures for their implementation. Personnel controlling is a system of intra-company planning and control in the field of work with human resources, which helps to “transform” strategies into planned values ​​and specific activities, as well as to formulate basic provisions for employee management. Personnel control involves the development and provision of tools to ensure the productivity potential of the enterprise. The scope of activities of personnel controlling includes the development and provision of tools to ensure the strategic and operational capacity to maintain the required labor productivity in the enterprise. Controlling is a concept focused on the future in accordance with the goals and objectives of obtaining certain results. .

There are operational and strategic controlling.

The goal of operational controlling is to create a management system for achieving the current goals of the enterprise, as well as making modern decisions to optimize the cost-profit ratio.

The tasks of operational personnel control are:

Attracting personnel;

Staff development;

Personnel management;

Service for staff;

Personnel Marketing;

Staff motivation;

Dismissal of personnel.

The purpose of strategic controlling is to ensure the survival of the enterprise and track the movement of the enterprise towards its target strategic goal development.

The objectives of strategic personnel control are:

Participation in establishing quantitative and qualitative goals of the enterprise;

Responsibility for strategic planning;

Development of alternative strategies;

Determination of criteria for external and internal conditions underlying strategic plans;

Identification of bottlenecks and search for weak points;

Determination of the main controllable indicators in accordance with established strategic goals;

Comparison of planned and actual values ​​of controlled indicators in order to identify the causes, culprits and consequences of these deviations.

There is also quantitatively and qualitatively oriented controlling. In contrast to the quantitative form of controlling, qualitative controlling focuses not only on material factors, but also on material factors, not only on maximizing profits, but also on ensuring long-term existence and qualitative growth, and deals not only with profit management, but also with potential management. A high-quality form of controlling takes the idea of ​​optimizing profits instead of optimizing them.

Controlling, as an important management task, must be performed by all line authorities and therefore is not exclusively the task of specialists in this field. Along with the tasks of comparing the planned and existing state, controlling is also understood as the management and regulation of processes.

There are different concepts of controlling:

1) Information-oriented concept

2) Concept focused on management systems

3) Practical concept

When it comes to the information-oriented concept of controlling, information goals are put to the fore (along with the information-oriented concept, one can also distinguish the legal concept, which is characterized by the use of legal data). When talking about a concept focused on management systems, emphasis should be placed on the purpose of coordination. In this case, controlling is considered as a subsystem of organization management. The coordination concept also covers the entire management system with its subsystems: the assessment, planning and control system, the information system, the personnel management system, the motivation and incentive system, and the organizational system. Finally, the practical concept involves focusing on common goals, and controlling is considered as a management tool by goals.

Often, controlling also refers to planning, management, control and analysis.

The planning function can include goal planning, event planning and resource planning, while event planning and resource planning must follow from goal planning. The implementation of activities and their regulation can be considered as a subfunction of planning, and we are talking about the implementation of planning.

The control function can distinguish various types of control that relate to planning, for example:

Comparison of the actual result with the actual result in different periods of time (temporal comparison)

Comparison of planned and actual results (monitoring deviations from plan)

Comparison of planned and future results (monitoring the progressivity of plans)

Comparison of actual and future results (monitoring the correctness of premises)

Comparison of future and actual results (monitoring the reliability of the forecast)

The analysis function identifies discrepancies between planned and control values ​​in order to minimize deviations from the plan.

According to the German specialist in the field of personnel controlling R. Wunderer, the definition of personnel controlling is as follows: “We define personnel controlling as planned, resulting and integral accounting for assessing decisions in the field of personnel management and, in particular, their economic and social consequences.”

Evaluation is an integral part of personnel controlling. In personnel controlling, evaluation can be related to planning, control and information provision (planning and control-oriented controlling concept) or to the entire management system (coordination-oriented concept).

Along with the various phases of controlling (analysis, planning, management and control), controlling methods and tools can also be distinguished. Among the methods there are: analysis of efficiency, results and costs. Frequently used controlling tools are sociological studies.

Measurement and evaluation are also used as activities in the first stage of data identification.

If we turn to the classification of personnel controlling, we can distinguish its types in accordance with the following criteria: by targets (controlling costs, results and efficiency), by type of measurement (quantitative and qualitative controlling), by object and/or by time (strategic and operational controlling).

In accordance with the target settings, three levels of personnel control are distinguished:

1) cost controlling,

2) controlling results,

3) efficiency controlling (the ratio of results and costs).

1.2 Goals and objectives of personnel controlling

The main goal of personnel controlling is to create a mechanism for coordinating and optimizing activities within the personnel management system in changing environmental conditions, aimed at developing human resource management to achieve the goals of the organization, increase its economic and social efficiency. As can be seen from the proposed definition, this goal is aimed at achieving certain results in the organization’s personnel management. Depending on the level of development of the organization and its target needs economic goals controlling the organization and the personnel management subsystem can be: increasing production or sales volumes, increasing profitability, increasing competitiveness, increasing business value. Foreign research and practice in the use of controlling indicate that the purpose of personnel control is gradually becoming more complicated. Currently, x can be formulated as increasing the effectiveness and efficiency of a business through the best use of personnel. This goal is a higher order goal. But according to the rules of goal setting, lower-order goals and specific tasks of the system serve to achieve higher-order goals. As a result, a tree of goals is built, in which the highest goal is a description of the final result. The subgoals of each subsequent level are necessary and sufficient conditions for achieving the goal of the previous level. Specific tasks of performers are the last level of the hierarchy of goals and represent the formulation of work that can be completed in a certain way and within a predetermined time frame. Concept and tools of personnel controlling. Planning of specific areas of work and target indicators have an active influence on strategic work with personnel. They create the prerequisites for strategic personnel management. These prerequisites include personnel control.

Table 1.1 - Goals of personnel controlling

Subfunctions and Goals	Indicators (tools for achievement)
1. Recruitment
Selecting the required candidates Optimization of selection costs High-quality attraction of new employees	Analysis of selection methods Assessment of selection technologies based on candidate surveys, feedback analysis Selection costs Analysis of the benefits of the initial stage of work of those occupying the position
2. Personnel integration
Effective onboarding of new employees “Binding” new employees to the enterprise	Employee surveys Development of costs per employee Planning an individual career for a new employee at an enterprise New employee report card
3. Controlling individual development personnel
Development of cost estimates, reducing the cost of attracting “expensive” specialists to work at the enterprise Working with young professionals	Surveys of customers on the needs of the required workforce (heads of departments) Participation in the distribution of university graduates Analysis of market activity and diversification strategies
Organization of advanced training Development human resources organizations Development of individual potential of employees	Assessment of the quality of knowledge of seminar and course participants Executive survey Survey of external consultants and seminar leaders The degree of correspondence between job requirements and how employees meet these requirements
4. Controlling communications
Raising demands and promoting initiative Deepening knowledge about joint business and economic interdependencies Introducing employees to the company's goals and strategy Using the potential of employees, their experience, ideas for making problematic decisions	Comparison of managers and employees - who is more active Observation through rumor channels, assessment of information from informal communications Employee surveys Expanding the scope of employee decision-making (assessing management style)
5. Controlling motivation
Mobilization of motivational opportunities, search for rational remuneration systems Dividing employees into groups according to their level of success Moral stimulation	Adjustment of wages and labor productivity, comparison of wages with each other Surveys of employees and managers State of psychological climate, job satisfaction

The main goal of controlling is to orient the management process towards achieving all the goals facing the enterprise. The task of controlling is to orient management towards decision-making and necessary actions by preparing and providing the necessary management information.

Based on the purpose of personnel control, researchers identify the following tasks:

Contributing to the formation of strategy, policy, goals of personnel management and the organization as a whole;

Planning Constants and Variables material costs on personnel, monitoring their implementation;

Organization of analysis of personnel management processes and their optimization;

Optimization of resources necessary for the functioning and development of the personnel management system;

Information and consulting support for adoptions management decisions in the field of personnel management;

Integration of personnel management processes with organizational management processes;

Diagnosis of the causes of personnel management problems and development of recommendations for their elimination;

Operational study of personnel activities;

Systematic organization and coordination of personnel management activities to achieve the goals of the organization;

Obtaining a social effect through the best use of labor potential.

The goals and objectives of controlling determine its essence, and the functions it performs determine its content.

Personnel controlling functions are performed by employees of the financial, planning and economic departments, as well as the personnel and social development departments. They are very different in organizational and substantive terms compared to control (Figure 1.1).

Controlling mainly performs the functions internal control at the enterprise regarding the efficiency of its work, as well as the work of its departments. At the same time, the controlling system does not have the authority to make any decisions or sanctions in relation to divisions. Its main task is to provide the organization's management with all the information necessary to make management decisions and necessary actions.

Figure 1.1 - Differences between control and controlling

The personnel cost controlling function is a centralized function that includes planning personnel costs for the entire enterprise. Moreover, after completing work on personnel, it is subject to discussions on legal and business issues based on the presentation of specific digital material by various departments. As a result, a cost structure is formed taking into account what should be and what already is.

The next phase of the “struggle” for the plan is associated with clarification and comparison, on the one hand, of quantitative data on personnel economics from traditional statistics for the previous period and, on the other hand, with what the planning prerequisites contain, based on production tasks.

Decentralized controlling is carried out by HR departments and social development. This is an important function of such units. It is subordinate to the central controlling of the enterprise and includes calculations and analysis various types cost costs, which are prerequisites for general analysis and optimization of work processes.

Decentralized control over the use of employee potential. The HR department assists the departments of the enterprise in using employees in accordance with their capabilities, as well as the employees themselves in their development (Table 1.2).

Table 1.2 - Levels and objects of personnel controlling

Management level	Success Factors for Personnel Controlling
	Cash, calculation	Economic indicators and figures	Qualitative subjective
Strategic	Cost-based personnel development tools. Financial	Personnel structure and levels of education.	Analysis of individual potentials
	mathematical analysis of social support costs	Staff composition
Tactical	Control of the education program budget. Social expenses	Cost of education and advanced training for one employee. Number of reserves	Employee assessment using test methods
Operational	Cost of individual employees. HR department budget	Working time and its costs	Daily monitoring of personnel development (seminars, etc.)

Let's look at the specific functions of controlling:

Employees as business partners;

Increasing the role of PR culture;

Personnel planning; external positions:

Increased competition;

Market activity.

Let us dwell on the goals of the controlling concept:

Evaluation of work based on measuring its activity and quality;

Increasing the contribution of each employee to the success of the enterprise;

Integration of information flows;

Formation of project teams.

Personnel controlling covers systematic analysis, control and planning collaboration personnel. Personnel controlling tools are designed to diagnose the state of work with personnel in the past, present and future in order to develop an enterprise strategy. In this case, a significant role is given to employee surveys, which serve to assess management style, production climate, and job satisfaction.

1.3 Tools and methods for personnel control

Personnel control can mean joining an internal production control system, planning and regulating the area of ​​work with personnel.

Personnel control is differentiated:

To determine goals (for example, personnel costs, scope of work);

Special functions of personnel management (for example, advanced training, certification);

Methodological tools (for example, personnel assessment methods).

The process of personnel control is optimized by the simultaneous use of decentralized (operational) and centralized (strategic) tools for achieving joint results.

There are four main groups of tools at the disposal of centralized and decentralized personnel controlling (Figure 1.2):

Figure 1.2 - Basic tools for personnel controlling

Along with operational and strategic forms of personnel controlling, there are its quantitative and qualitative forms. All forms, tools and functions of controlling are united by the responsibility of the first person of the organization for the personnel and each person individually.

One of the main tasks of the controlling system at an enterprise is to develop recommendations for making management decisions. All management decisions can be divided into two groups:

Programmed - accepted in standard situations in accordance with ready-made procedures, traditions, habits. They can be simple, taken on the fly, or complex, requiring careful elaboration. For example - a decision on the purchase of materials, on the level wages. Accordingly, the controlling system is focused on standardization, unification of initial information and criteria for making programmed decisions, development of uniform procedures that clearly describe actions in such situations;

Unprogrammed decisions - made in non-standard, poorly structured situations to solve new, unusual problems. Examples could be decisions to develop marketing strategy enterprises on investing temporarily free financial resources. Controlling here has an exploratory, creative nature; the initial information provided by the controlling system for decision-making, as well as the decision-making criteria themselves, are always oriented towards the specifics of a particular task.

Solutions can be classified not only according to the degree of standardization, but also depending on the level of certainty in environment:

A situation of certainty: the manager knows exactly all possible options for action and the result of using each option;

Risk situation: the manager does not know the exact result, but knows the probability of each result;

A situation of uncertainty: the manager does not have accurate information about the results and cannot even assess the likelihood of possible results. In conditions of risk, controlling must evaluate not only the effect of each possible course of action, but also the likelihood of obtaining this effect, therefore, in conditions of risk, controlling must use the apparatus of probability theory and mathematical statistics.

Typically, people have a negative attitude towards risk and are only willing to take it in exchange for additional benefits. Therefore, controlling as a system for supporting management decisions must take into account risk preferences.

The decision-making process from the classical approach looks like this:

1) identifying the problem;

2) defining the goal and selecting criteria; establishing the significance (weight) of criteria;

3) finding possible alternatives;

4) evaluation of alternatives according to the selected criterion;

5) choosing the best alternative.

There are four most common situations that signal to a manager that a problem exists:

Deviation of actual results from the plan;

Deviation of actual results from past experience;

Employee message;

Information about the activities of competitors.

The main postulates of the classical (rational) approach:

1) Decision making is a rational process aimed at achieving a previously known goal.

2) There is a stable, complete and consistent system of preferences that makes the choice between alternatives unambiguous.

3) All available alternatives are known (i.e. there is a situation of certainty or the full range of events and probabilities is known).

4) The complexity of the decision-making procedure is not fundamental: the main thing is to achieve the right result.

Within the sociological approach, there are three main groups of theories that describe management decision making:

The theory of political interaction studies the process of making managerial decisions from the point of view of the balance of forces and interests of various groups within the enterprise team and in external environment.

A managerial decision is seen as a political step aimed at strengthening the position of a certain group. Special attention focuses on the influence of reference groups, the distribution of roles and statuses in groups, the logic of the formation of blocs and coalitions. The task of controlling is integrating: it must ensure the movement of the enterprise in the direction of the general goals set.

The theory of collective learning emphasizes that the complexity and dynamic nature of the internal and external environments of any enterprise, combined with a lack of information and experience, transform the process of making management decisions into a process of continuous learning for the manager and the entire team of the enterprise.

Theory corporate culture suggests that the behavior of a team of employees as a single whole is manifested in management decision-making.

There are several levels of corporate culture: superficial (corporate symbols), medium (beliefs, attitudes, rules, norms) and deep (values). Deep values ​​are at play important role in choosing one of several possible enterprise strategies. Rules and regulations are important for choosing tactical measures to implement a strategy.

The following aspects of corporate culture are important for the management decision-making system:

Individualism and collectivism;

Attitude to risk; focus;

Degree of coordination; manager support;

Control, self-identification with the entire enterprise or with a group within the enterprise;

Philosophy of the reward system;

Attitude to conflicts and criticism; nature of communications.

The science of psychology defines decision-making as a process occurring in the individual consciousness of a leader, and decisions as concepts formed in the individual consciousness.

The psychological aspect of decision making is important for developing a culture of controlling reporting, for the right choice relevant information for making management decisions, as well as for developing methods for analyzing this information.

The decision-making process is divided into the following stages:

Perception - the leader perceives information coming from the external environment as a signal to action. The task of the controlling system is not to leave the most important unnoticed behind a series of routine events;

Formation of the concept - the leader sets the task. He either chooses a ready-made type of problem based on his experience and knowledge, or forms a new concept;

Transformation of the concept - the speculative model is “linked” to reality and a search for a way out of the current situation occurs.

controlling personnel labor indicator

Chapter 2. Analysis of the activities of individual entrepreneurs Kungurov A.N.

2.1 Technical and economic characteristics of IP Kungurov

Full name of the enterprise: Individual entrepreneur Kungurov A.N.

Abbreviated name of the enterprise: IP Kungurov.

Legal address: Russia, Zaigraevsky district, Onokhoy town, st. Nagornaya, 12

State registration date: July 31, 1995

Number State registration(OGRN) 000296156.

Registered body of the Tax Inspectorate of the Russian Federation for the Zaigraevsky district

IP Kungurov is a legal entity - a commercial organization.

Structure of governing bodies:

General meeting of participants;

Supervisory Board;

CEO.

The supreme body is the general meeting of participants of the enterprise, which can be regular or extraordinary.

The Supervisory Board carries out general management of the enterprise’s activities, with the exception of resolving issues covered by the Charter. Members supervisory board are elected by the General Meeting of Participants of the enterprise in the manner prescribed by the Charter, for a period until the next regular (annual) general meeting of participants of the enterprise. The quantitative composition of the supervisory board is determined by decision General meeting members of the society. A member of the supervisory board can only be an individual, who can be either a participant or a person who is not a participant in the enterprise, but proposed for election as a member of the supervisory board by a participant in the enterprise.

Sole executive agency - CEO. The competence of the director includes all issues of managing the current activities of the enterprise, with the exception of issues referred by the Charter to the competence of other management bodies.

In recent years, positive dynamics have been observed in all sectors of the region's economy. Small business is developing, the share of which in the volume of industrial output is 42%. IP Kungurov is especially successful, its products are in constant demand not only in the region, but also in the republic.

Entrepreneur A.N. Kungurov is engaged in the production of mayonnaise and sour cream. In 2001, he installed equipment for refining and deodorizing vegetable oil and bottling it, and began producing five types of soft oils and margarine products. Refined deodorized sunflower oil of brand “D” in 2001 became a laureate of the “10 best products Republic of Buryatia”, “100 best goods of Russia”. In 2003, these products were awarded a diploma from the specialized exhibition “Food Products of Small Businesses of the Republic of Buryatia” in the category “Best Food Products”, and a certificate was received for the right to use the mark “Quality Mark of the Republic of Buryatia”.

Currently, the enterprise produces over 40 types of products - butter, margarine products, assorted mayonnaise, 25% sour cream, packaged whole milk powder, refined deodorized sunflower oil, unrefined sunflower oil. Production is being updated, new technological lines are being introduced, workshops for the production of butter, the production and bottling of vegetable oil have been built, warehouses, equipment is being replaced with more highly productive ones. Not only the range of products is expanding, but also its volume, gross income is increasing every year, so in 2010 it increased by 140% and amounted to 122,950.3 thousand rubles. This year, new equipment was purchased; it is planned to organize the production of low-fat cottage cheese, processed cheese “Nezhenka” and smoked sausage cheese.

The company operates on the basis of the Charter and in accordance with the current legislation of the Russian Federation.

The enterprise was created with the aim of saturating the market with goods and services, as well as making a profit from the sale of goods and services.

In accordance with the charter approved by the GUIN, the institution is a legal entity because:

Has separate property;

Acquires property and personal non-property rights;

Performs specific duties;

The head of an institution can be a plaintiff and a defendant in court;

Perform any actions that do not contradict the law, the Charter of the enterprise and Articles of Association, transactions.

The institution has round stamp with your name (emblem), stamp, forms and other necessary details.

The institution has the right to open current and other accounts in any financial and credit institutions. Make financial payments there by bank transfer, cash or other means of payment without limiting the amount of payments. Payment forms are determined by the Institution in agreement with counterparties.

During the operation of the enterprise, strong ties were formed with suppliers of basic raw materials - mainly local collective and state farms.

The number of industrial production personnel is 1465 people.

The total production area of ​​the workshops is 7309.6 m2.

Number of workshops - 2.

Warehouse area - 1400 m2.

Total power supply:

installed - 630 kW,

actual - 300 kW.

Total heating capacity:

installed - 4.7 Gcal/hour,

actual - 3.6 Gcal/hour.

Power of water supply device:

total - 1000 m3/day,

for drinking needs - 600 m3/day,

for production needs - 300 m3/day.

Figure 2.1 - Block diagram of IP Kungurov

Figure 2.1 shows structural scheme IP Kungurov.

To assess the scale of activity of the organization under study, it is necessary to give general characteristics quantitative indicators (Table 2.1).

Table 2.1 - General financial indicators economic activity organizations in 2008-2010

	Indicators
	Volume of gross output, thousand rubles
	Volume of commercial products, thousand rubles
	Sales revenue (net), thousand rubles
	Cost price products sold, thousand rubles
	Gross profit, thousand rubles
	Full cost
	Profit from sales, thousand rubles
	Profit before interest and income tax, thousand rubles
	Profit before tax, thousand rubles
	Net profit, thousand rubles
	Average annual value of assets, thousand rubles
	Average annual cost current assets, thousand rubles
	Average annual cost net assets, thousand rubles
	Average annual amount of equity capital, thousand rubles.
	Average number of personnel, people.
	Total costs of the organization
	Material costs
	Labor costs (with deductions)
	Depreciation
	Other costs
	Costs per 1 rub. commercial products, kop.
	Average annual output per worker, thousand rubles
	Material output, r./r.
	Material consumption, rub./r.
	Capital productivity, r./r.
	Capital intensity, rub./r.
	Salary return, rub./r.
	Salary intensity, rub./r.
	Asset turnover ratio
	Total asset consolidation ratio
	Current assets turnover ratio
	Current asset consolidation ratio
	Profitability (loss ratio) of sales, %
	Production profitability, %
	Product profitability, %
	Return on assets, %

During 2009-2010. the volume of gross, marketable products and sales revenue increased by 75-80%. Share of cost in sales revenue during 2008-2010. decreased from 98% in 2008. up to 69% in 2010 In 2009-2010 the net profit amount was positive.

During the analyzed period, there was an increase in the average annual amount of equity capital, which is positive thing financial and economic activities of the organization.

The average number of personnel during 2008-2010 gradually increased and at the end of 2010 amounted to. 850 people

Costs per 1 rub. marketable products decreased in 2010. compared to 2008 by 15 k. This is a positive trend in the activities of the enterprise. The total cost of the organization increased by 12%, which is 6 times less than sales revenue.

Average annual output per worker in 2010 compared to 2008, increased by 316 thousand rubles. Material productivity increased throughout the analyzed period, and in 2010. for 1 rub. the material costs of the enterprise were 3.38 rubles. manufactured products.

Capital productivity during the analyzed period gradually increased: from 6.42 at the end of 2008. up to 16.7 at the end of 2010 The growth of this indicator is due to the high rate of decline during 2008-2010. cost of fixed assets. During 2008-2010. salary productivity gradually increased, and at the end of 2010. for 1 rub. labor costs were 3.69 rubles. manufactured products. The growth of this indicator is due to the fact that the rate of production volumes significantly lags behind the rate of growth of labor costs. Accordingly, wage intensity falls.

Asset turnover, including current assets, for the analyzed period 2008-2010. increased.

Brief Analysis indicates that, in general, during the analyzed period there has been a positive trend in the financial and economic performance of the organization.

2.2 Analysis of labor indicators of individual entrepreneur A.N. Kungurov

The costs of human labor in many enterprises constitute a significant part total costs. Against this background, reflecting the formation of the value of human labor is an important but complex task of controlling. Difficulties in assessing the cost of human resources have led to the development of personnel controlling as one of the functional options for controlling. The emergence and development of controlling, aimed at working with personnel, was facilitated by increasing qualification requirements to employees due to constant technological progress and highlighting key qualification characteristics employees (for example, readiness for continuous professional development, ability and desire to work in a team, flexibility).

Personnel controlling must be understood as an end-to-end function that contributes to the planning, control, management and information support of all personnel and economic activities. Along with the different phases of personnel control, the corresponding methods and tools are also distinguished.

As part of personnel controlling, indicators are used to measure value creation. In recent years, numerous systems of indicators have been developed in theory and practice to determine the contribution of personnel management to the final result. Traditionally, these systems of indicators for the personnel and economic sphere are focused on individual tasks for working with personnel.

Creating an extensive catalog of indicators involves significant additional costs. However, when using the catalog multiple times, this significant additional cost turns into an advantage. permanent job precisely with those indicators that are focused on the needs of the enterprise. And yet, when creating indicator systems for the personnel sector, it is necessary to pay attention to ensuring that the indicator system is focused on the most important and relevant values ​​for decision-making. Otherwise, there is a danger of oversaturation of recipients with information. In addition to determining the quantities relevant for enterprise management and their relationships, when compiling catalogs of indicators, one should not forget about the persuasiveness of the indicators.

Personnel are the most important resource of an enterprise, the effective implementation of the potential of which requires special ones depending on the characteristics of specific production tasks. The main potential of the enterprise lies in its personnel. Without well-trained personnel, an enterprise will not achieve good results. It's the people who do the work, come up with the ideas, and keep the business going. Without qualified personnel, no enterprise will be able to achieve its lofty goals. To ensure high efficiency in the use of personnel, it is necessary to constantly analyze their work.

The ultimate goal of analyzing the qualitative composition and use of labor of specialists and managers is to develop measures to increase the efficiency of the use of their labor, change specific gravity specialists with higher and secondary specialized education, implementation of the plan for advanced training of managers and specialists.

Let's analyze the number of personnel of the enterprise (Table 2.2).

Table 2.2 - Number of personnel of IP Kungurov

Thus, during the analyzed period, the number of employees increased by 220 people, including 120 people compared to 2010, therefore, we can conclude that the largest increase in the number occurred in 2011. This is due to an increase in the quality and volume of products , which led to an increase in the number of highly qualified workers (specialists and managers), while the number of workers also changed significantly.

The quantitative and qualitative composition of the personnel at the enterprise is constantly changing, that is, it is in motion. To characterize the movement of labor, we calculate and analyze the dynamics the following indicators(Table 2.3).

Table 2.3 - Dynamics of personnel movement indicators

Index				Growth rate 2011 to 2009, %
Average headcount
Number of hired personnel
Number of employees who quit
Number of people who quit at will and for violation of labor discipline
Number of employees who worked the whole year
Turnover ratio for hiring workers
Disposal turnover ratio
Staff turnover rate

Analyzing the indicators presented in the table, a number of conclusions can be drawn. Admissions turnover ratio for 2009 - 2011 decreased by 14.7%, which indicates the saturation of the enterprise’s need for new personnel. The turnover ratio for attrition decreased by 18.9%, which indicates the company’s ability to satisfy the needs of employees and their reluctance to leave their jobs.

It should be noted that among those who left, the majority were those who resigned of their own free will. The turnover rate during the study period decreased by 18.9%, as the increase total number of personnel significantly exceeds the increase in the number of those dismissed at their own request and for violations of labor discipline.

The most important parameter for the efficiency of labor use is labor productivity. The main performance indicators of the enterprise depend on the level and dynamics of labor productivity. To assess the level of labor productivity, a system of indicators is used. The most general indicator of labor productivity is the average annual output of one worker. The dynamics of average annual output, as a rule, indicates the nature of production development processes.

Factor analysis of the impact of performance indicators labor resources on the volume of gross (commodity, sold) output allows us to assess the extensiveness and intensity of the production development process from the point of view of the use of labor (Table 2.4).

Table 2.4 - Assessment of the impact of the efficiency of use of labor resources on the dynamics of production volume

Index
Volume of gross output, thousand rubles
Average annual output per employee, thousand rubles/person.
Relative savings(-)/overconsumption(+) average number workers, people
The impact of changes in the average number of employees on the growth of gross output, thousand rubles.
The impact of changes in labor productivity on the growth of gross output, thousand rubles.
Share of influence on the growth of gross output of the extensive use of labor resources, %
The share of influence on the growth of gross output by the intensity of the use of labor resources, %

According to the table, average annual production is growing in 2009-2010. by 167 thousand rubles/person, in 2011 it is growing, due to an increase in production volume, by 163 thousand rubles/person.

The greatest influence on the growth of gross output in 2010 was the intensity of the use of labor resources - 90.52%, in 2011 the intensity was 79.41%. Relative savings in numbers amounted to 463 people in 2011, savings in 2010 -955 people. It is also necessary to assess the degree of influence of extensive and intensive factors of labor resource use on the results production activities organization and the level of savings (overexpenditure) of labor resources.

To assess the efficiency of using funds for wages, indicators such as wage intensity, wage productivity, and the amount of profit per ruble of wages are used. Based on the results of the necessary calculations during the implementation of analytical procedures, Table 2.5 is filled in.

Table 2.5 - Dynamics of indicators of the efficiency of using the wage fund

Index			Growth rate, %		Growth rate, %
Average number of employees, people.
Volume of products sold, thousand rubles
Costs of wages and social payments (with deductions), thousand rubles.
Fund of accrued wages, thousand rubles
Social payments, thousand rubles

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PROBLEMS OF PERSONNEL MANAGEMENT

S.N. Apenko

Omsk State University

There is offered author's concept of essence, contents and subject of estimation of the personnel controlling. There are analyzed the advantage and defect of the different approaches of determination of efficiency of the system of the estimation of the personnel as a base subject of its controlling. Cited an instance factors controlling estimations of the personnel, classified depending on determined its subject.

Recently, issues of controlling in personnel and enterprise management are increasingly becoming the subject of discussion among scientists and practitioners. It should be recognized that, despite awareness of the importance of controlling as a tool for diagnosing and optimizing intra-organizational processes, enterprises are in no hurry to use this tool. Thus, the results of a study conducted at enterprises and organizations in Omsk indicate: 51% of enterprise managers note the importance of the function of auditing and controlling personnel management, but the same number (52%) believe that at present their enterprise does not need this function (Fig. 1 , 2). This is due to the natural rejection of various kinds of innovations, but to a greater extent to the weak theoretical, methodological and organizational elaboration of controlling in personnel assessment.

Very important - 28%

Rice. 1. The degree of importance of the audit function of personnel management controlling

Needed now

Not needed - 52%

Rice. 2. The need of enterprise directors for the functions of auditing and controlling personnel management

Like any new phenomenon, controlling in the personnel management system is one of the most controversial, controversial and diversified concepts. In particular, there has not yet been an unambiguous interpretation of the essence and content of personnel controlling, personnel management and individual personnel technologies. After analyzing different definitions of controlling in relation to personnel management, identifying common features in them characteristic features and comparing them with the specifics of personnel assessment, the author’s version of the concept of “personnel assessment controlling” is proposed.

© S.N. Apenko, 2005

Controlling the personnel assessment system in the organization

Personnel assessment control is the process of determining the quantitative and qualitative characteristics of the static and dynamic state of the personnel assessment system, the results of its functioning and development in the environment. The purpose of controlling is to identify ways to eliminate shortcomings in the personnel assessment system, determine directions and methods for improving its condition and ensure the effectiveness of existence in the environment of personnel management and the enterprise. The implementation of this goal is a way to achieve the goals of personnel management and the entire enterprise. Sharing the position of most authors, according to which one of the key aspects of the essence of controlling is the establishment of efficiency, in particular the effectiveness of personnel assessment (the interpretation of which will be presented below), we consider it incorrect to reduce controlling to the establishment of only efficiency (result indicators). As can be seen from this author’s definition of controlling, the characteristics of the assessment process (what and how is done to achieve results), the state of the assessment system (system parameters that facilitate or hinder the achievement of results) are also important. In addition, as will be shown below, it is necessary to distinguish between controlling personnel assessment and controlling the management of the personnel assessment system (Fig. 3).

Rice. 3. System of directions for controlling personnel assessment

The system of directions for controlling personnel assessment presented in the figure reflects global approaches to the concept of controlling. For example, M. Armstrong, describing approaches to assessing the work of the personnel department, suggests considering process indicators - how it is carried out, and outcome indicators - how much the process influenced the effectiveness of the organization, i.e. the effectiveness of the final result.

Some authors tend to narrow the content of controlling to a control procedure or offer only control as a way to determine the quality level of, for example, a personnel management system. In accordance with our position, control is one of the procedures of the broader concept of controlling. Thus, the process of controlling personnel assessment is implemented using four procedures: diagnostics, accounting, control and analysis.

Diagnostics is a procedure for obtaining primary information, during which, using various methods the quantitative and qualitative characteristics and results of the functioning of the personnel assessment system are established.

Accounting is a procedure for recording and accumulating statistical data on the status and results of personnel assessment.

Control is the establishment of compliance of the actual state and results, both of the entire assessment system and its individual elements, with regulatory requirements, standards, regulations, orders, as well as with certain criteria - expectations, preferences, values.

Analysis is a procedure for establishing cause-and-effect relationships of the identified deviations of the indicators and parameters of the evaluation system from the normative, expected, preferred ones.

That is, controlling personnel assessment involves obtaining (diagnosis) and accumulating data (accounting) about the various characteristics of the personnel assessment system, establishing their compliance with prescribed standards and expectations (control), identifying the causes of deviations and finding ways to optimize them (analysis).

In addition to the definition of the concept of “controlling (personnel, personnel management, personnel technologies)”, another area of ​​discussion is the search for answers to the questions: what exactly is subject to controlling and with the help of what indicators it can be carried out.

S.N. Apenko

Let us present our view on the subject of controlling personnel assessment as a complex process that involves various manifestations and results of this personnel technology.

The basic and most general subject of controlling is the effectiveness of the functioning and development of an object, in particular, personnel assessment. At the same time, this basic subject is interpreted differently by scientists. Thus, the initially established accounting approach to controlling considers it from the point of view of optimizing the costs of production and sales of products. That is, within the framework of the accounting approach, controlling, for example, personnel consists of studying personnel costs by personnel management functions and the places where these costs arise. The result of such control is to determine the efficiency of using personnel costs (overspending or savings), as well as the efficiency of accounting for personnel costs. Later, a management approach to personnel controlling was developed, which consists not only of optimizing personnel costs, but optimizing all processes and resources (information, labor, time) in the personnel management system, as well as identifying problems and risks of personnel management and developing management solutions to address them. elimination. The results of this approach to personnel control will be the economic and social efficiency of managing the personnel management system, aimed at achieving the goals of the organization in the changing conditions of the external and internal environment.

In our opinion, the noted approaches are only partly correct, since they demonstrate some important characteristics functioning of personnel assessment. By the effectiveness of personnel assessment, which is the most general subject of controlling, we propose to understand the effect commensurate with costs, which is determined by the level, firstly, of the socio-economic results of the functioning of the assessment and its elements, and secondly, the compliance of the results of personnel assessment with the needs of various subjects (individuals, enterprise, region, society), thirdly, compliance of the results with the goals and objectives of personnel management and enterprise management. This formulation takes into account the systemic nature of personnel assessment, and its effectiveness appears as a system of interrelated and interdependent forms of efficiency: socio-economic (“cost-based”), need-based and target (“cost-free”).

Social economic efficiency is a characteristic of the degree of actual implementation of objective opportunities to achieve the most useful result of the personnel assessment system at given (or minimal) costs. This form of effectiveness is assessed using the traditional comparison of the effects obtained (economic, social, psychological, etc.) to the costs incurred for the development of a personnel assessment system. Socio-economic efficiency also involves determining the efficiency of accounting and use of costs for personnel assessment (accounting approach).

Need efficiency is a characteristic of the degree of implementation in the targets of the personnel assessment system and its results of the most pressing needs of the subjects and objects of assessment, consumers of assessment services. That is, if the assessment takes into account the needs of personnel, personnel management services, managers, consumers of services and products of the enterprise, then its effectiveness can be considered highly probable. In addition, if the results of the functioning of the assessment system realize the needs of all possible elements of the assessment system and agents of the external environment, then it can also be considered effective.

Target effectiveness is a characteristic of the degree of implementation in the results of the personnel assessment of its goals and objectives.

The combination of these three forms of efficiency makes it possible to reflect the economic, sociological, psychological, and managerial aspects of the quantitative and qualitative state of the personnel assessment system. Thus, when determining socio-economic efficiency, estimates are established different types effects with corresponding economic, social and psychological controlling indicators and criteria. Not only financial costs, but also investments of other resources (labor, intellectual, communication, etc.) can also be considered as costs. Establishing need-based effectiveness is impossible without referring to socio-psychological criteria (identifying the structure, priority and level of coordination of the needs of different subjects of assessment). Targeted effectiveness focuses on the status of assessment as a tool for personnel and enterprise management, and on the contribution of assessment to achieving the operational and strategic goals of the organization. That is, controlling personnel assessment using various forms of efficiency involves defining a wide range of criteria and indicators, which contributes to a more complete analysis of this function, taking into account the complexity and diversity of the manifestation of its results.

Controlling the personnel assessment system in the organization

A number of authors indicate the productivity of using a system of various complementary approaches (and not just narrow economic, accounting or managerial ones) in controlling the activities of personnel management services. For example, D. Guest and R. Peksey name a set of criteria for assessing personnel management activities: organizational efficiency (this is one of the criteria for socio-economic efficiency), setting a goal (close in content to the target form of efficiency), determining quantitative measurements - labor costs, staff turnover , productivity (economic efficiency) and the view of stakeholders on personnel management activities (intersects with the need-based form of efficiency).

Along the way, we will give an example of assessing personnel management activities by studying the views of stakeholders, which in this case include personnel, line managers, senior management and personnel management specialists. The table shows their assessment of the degree of influence of the quality of personnel management on the results of the organization's activities. It shows that there is a tendency for the subjective perception of the role of personnel management to increase as socio-economic relations in the country stabilize. Particularly positive changes are characteristic of senior management, which is gradually coming to realize the importance of the quality level of human resources in ensuring the competitiveness of the enterprise. At the same time, over the past three years, ordinary employees’ assessment of the effect of personnel management has decreased, which is due to the inconsistency personnel work growing needs, expectations of employees and poor consideration of their interests in personnel policies. Top management's understanding of the importance of people management is not adequately supported by corresponding tangible changes.

Assessment of the degree of influence of the quality of personnel management on the results of the organization’s activities (K = 1.5, where 1 - “virtually no influence”,

5 - “is of paramount importance”) (compiled from)

Subjects of personnel management 1995 1998 2001 2004

Top management of the organization 2.3 2.6 3.4 4.1

Line managers 2.8 3.4 3.2 3.3

Employees of personnel management services 2.6 3.6 4.0 4.2

Staff 2.8 3.4 4.2 3.5

The most optimal, in the author’s opinion, is the designated comprehensive systematic approach to determining the effectiveness of personnel assessment. However, it is not always possible to implement it within the framework of personnel assessment control due to the presence of restrictive and limiting factors. So, for example, resolving the issue of the possibility of using the socio-economic form of efficiency as a subject of controlling should be accompanied by an analysis of certain prerequisites. The conditions under which it is possible to use the “result/cost” ratio (socio-economic efficiency) are as follows:

The results of personnel assessment and the costs of it can be measured quantitatively;

Indicators of the effect of personnel assessment on costs incurred appear quickly, at the same pace and in one direction;

There is a strict correlation between costs and effect (this condition is usually met for small, one-time, targeted activities, in which the effect appears quickly and short-term);

It is an evidentiary fact that the obtained result of the functioning of the assessment system is a consequence of only the analyzed costs;

The costs are one-time, not phased.

These conditions in relation to personnel assessment, as a rule, are not feasible. Evaluation costs for many items coincide with the total costs of the entire personnel management system. There is a significant time lag from the period of implementation of evaluation costs to the manifestation of the effect. The resulting effect from the functioning of the assessment is determined not only by its costs, but also by many other factors, including subjective ones. Not all outcomes and costs are quantifiable. Also typical is the variety of areas in which the effect of personnel assessment manifests itself, as well as differences in the rates and forms of manifestation of the effects. All this leads to an appeal to the target

S.N. Apenko

howling and need-based forms of efficiency. But their use also requires certain conditions at a particular enterprise. So, for example, to use target efficiency, it is necessary, at a minimum, to have regulated goals for the existing personnel assessment, normatively enshrined in internal company documents. It is important that the goals of the personnel management system and enterprise management at different levels and in different areas are formulated. To implement need-based efficiency, it is necessary to have qualified specialists and techniques capable of accurately diagnosing and classifying such a complex area as the needs of different subjects.

Thus, the three-component effectiveness of personnel assessment taken as a basis is subject to analysis from the point of view of the possibilities and prerequisites for its implementation at a particular enterprise. As a result, an enterprise may come to a decision to choose one or two forms of personnel assessment effectiveness as the subject of controlling.

After selecting the forms of personnel assessment effectiveness, a more detailed and reasonable clarification of their content is required. If, for example, an enterprise chooses need-based efficiency, then it is necessary to take into account and structure the needs of different subjects and objects of personnel assessment, and then detail the criteria and indicators of this form of efficiency. This is extremely important due to the fact that the variety of areas of application of assessment results, their multiplicity and multidirectionality also form a complex structure of needs. Therefore, performance assessment can be approached from different positions. Firstly, from the standpoint of the needs of the entire enterprise, which creates an assessment system in its structure to ultimately obtain an economic effect and invests certain funds in it for this purpose. In this case, the first place comes to the task of assessing the result in relation to the costs incurred, assessing the resulting beneficial effect for the entire enterprise for each unit of cost (need efficiency approaches its socio-economic form due to the priority of the economic needs and interests of the enterprise). Secondly, from the perspective of the personnel management service. In the first place in this case are quantitative and qualitative indicators that characterize the scale and results of the activities of the personnel management service, as well as the impact of the assessment on other personnel technologies. Thirdly, from the perspective of consumers of assessment services, for example, managers who make personnel decisions based on the assessment results. For them, the beneficial effect is important in the form of improving the activities of subordinates, maximizing output and realizing labor potential. Fourthly, from the perspective of the person being assessed, who is also a consumer of assessment services. The effectiveness assessment will be based on the degree of achievement of personally significant goals, objectives, needs, the implementation of which is possible with the help of the assessment. That is, in the process of controlling personnel assessment using need-based efficiency, the task of choosing the priority of the needs of different subjects and their optimal combination arises. Other forms of personnel assessment effectiveness are similarly detailed and clarified.

The subject of controlling, as already noted, is to characterize not only the state and results of the personnel assessment system itself, but also the process of its management. That is, it is necessary to distinguish between controlling personnel assessment as an objectively existing system at one level or another within the framework of personnel and enterprise management and controlling management of personnel assessment. Personnel assessment management refers to the purposeful and continuous influence of management subjects on the personnel assessment system to achieve its most optimal state, adequate to the level of development of the enterprise, personnel management, and the tactical and strategic tasks and goals facing the organization. The fundamental difference is that in the course of controlling an assessment, the main attention is paid to the characteristics of the assessment itself and the results of its implementation, while controlling the assessment management also involves characterizing management functions, all components of the management subsystem (subjects, management methods, etc.). So, if we take the traditionally proposed management functions as a basis, then assessment management control includes the following elements.

Controlling the goal-setting of an assessment is the process of determining the degree of clarity, cascading, regulation and validity of goals, subgoals, tasks for the functioning and development of an assessment; the level of their coordination with the goals of the personnel management system and the enterprise.

Controlling assessment forecasting is the process of determining the level of accuracy of the description of the entire set of possible future states of the assessment system and its elements based on predicted options for the development of the internal and external environment of the organization.

Controlling the personnel assessment system in the organization

Controlling the design of an assessment system is the process of determining the degree of development of the assessment system, the detail and validity of the design of each of its elements and the mechanisms of their relationship with each other and with the external environment; justification for using certain approaches when developing an assessment and rejecting other possible approaches.

Controlling assessment planning is the process of establishing the degree of development and validity of promising quantitative and qualitative indicators of assessment results; measures, mechanisms and procedures for achieving set goals, objectives, taking into account the predicted state of the assessment system and the internal and external environment of the enterprise.

Controlling the assessment organization is the process of determining the level of optimality of the assessment conditions, the material and technical equipment of the assessment system, the availability of the required qualifications by specialists, the development of regulations for assessment processes, the regulatory and methodological elaboration of the assessment, etc.

Controlling the activation of assessment is the process of the degree of formation of positive attitudes and reactions to assessment procedures and technologies, compliance of the assessment process with the motivational structure of staff, the level of staff involvement in the self-assessment process, the influence of the applied assessment criteria on changes in the work behavior of employees.

Controlling coordination in the assessment system is the process of establishing the degree of unification and coordination of the efforts of subjects and objects of assessment in a single assessment process, the level of ensuring optimal interaction between different subjects (assessors, heads of departments, recruitment agencies, clients, etc.).

Controlling assessment development is the process of determining the availability and validity of assessment development programs, the elaboration of indicators and methods for changing the main parameters, properties and characteristics of the assessment system, the focus of the development process on achieving the tasks of personnel management and organization management.

Let us separately dwell on controlling such a traditional management function as control and evaluation, which is understood as the process of systematically, systematically determining the existing indicators and parameters of a managed object, comparing them with accepted control values ​​and drawing conclusions on this basis. Often one of the mechanisms for monitoring the control object is called a feedback mechanism. Obviously, in this interpretation, the control function in management is nothing more than controlling from the standpoint of the management approach.

Thus, controlling assessment management involves establishing a quantitative and qualitative level of implementation of various management functions, and controlling personnel assessment involves characterizing it as a system, the completeness and interconnection of structural elements, the costs of it and the results of its functioning, etc.

Determining the essence, content and corresponding subject of controlling directly affects many procedural and methodological issues. For example, let’s consider groups of indicators for auditing and controlling personnel assessments depending on the selected subject (not all possible indicators are presented, but only some examples that explain them).

Audit and controlling indicators by determining the effectiveness of the personnel assessment system:

Personnel assessment costs;

Economic indicators of the effect of the assessment in the form of an increase in labor productivity, output of workers and work groups, a reduction in lost working time, an increase in the quality of products or services produced, savings in the wage fund by optimizing the workload and number of personnel, etc. (comparison of indicators before and after the personnel assessment, provided that other significant factors remain unchanged during the analyzed period);

The impact of the assessment on the company’s profit or the share in the profit of the organization, structural unit, obtained as a result of the growth of economic indicators of the labor of the assessed personnel;

Potential and actual staff turnover before and after the assessment and the adoption of appropriate personnel decisions based on its results;

The degree and nature of the participation of personnel assessment in achieving the goals and objectives of the organization, its structural divisions and personnel;

The level of satisfaction of organizational, group and individual needs through personnel assessment (the ratio of the level of relevance and the degree of saturation of such needs -

S.N. Apenko

concerns, such as the need for development, adequate assessment, recognition of achievements, feedback, distribution of funds and benefits according to established evaluation criteria, etc.);

Probability, types and level of economic, social, psychological, managerial, legal and other risks of personnel assessment;

The degree of influence of personnel assessment on the formation necessary for the organization behavior patterns or the degree of impact of the assessment on the elimination, suppression of undesirable forms of labor and organizational behavior;

The degree of influence of personnel evaluation on labor discrimination, the nature of this influence (decrease-increase in labor discrimination, and to what extent the change is related to personnel evaluation).

Indicators of auditing and controlling the personnel assessment process:

Indicators of the quality of the technology and assessment procedure - validity, detail of elaboration, sequence and complementarity of stages, activities, level of adaptation of the assessment process to other personnel technologies, nature and degree of behavioral errors in the assessment process;

The degree of justification for the choice of assessment methods is their consistency with the goals, objectives, functions of assessment, its subject and types;

The validity of the choice of assessment subjects, the level of their readiness to implement the selected assessment procedures and methods, the consistency of behavioral models of different assessment subjects;

Indicators of instrumental and methodological support of the assessment process - the availability and quality of assessment methods, the level of technical capabilities for processing, generating and using a cumulative database based on assessment results;

Indicators of regulatory support for the personnel assessment process: consistency of the applied procedures, technologies, methods and activities for personnel assessment with the system current legislation; respect for individual rights in the assessment process (for example, the right to confidentiality of personnel data, rights stipulated by ILO Conventions, etc.); regulation and detail of the assessment process in internal company standards, regulations and

Satisfaction of personnel, top and middle managers, and personnel management specialists with the assessment processes carried out, the methods used, and assessment procedures.

Indicators of auditing and controlling the results of personnel assessment:

The validity of indicators and evaluation criteria is the degree to which they reflect the characteristics of the types of work performed, the functions of the personnel being assessed, workplaces, the requirements of the organization’s corporate culture, etc.; depth and optimality of detailing of indicators;

The degree of coordination and inclusion of personnel assessment indicators into a unified system of performance indicators of the organization and its business processes;

Reflection in assessment indicators of the values ​​and norms of the entire organization, as well as individual groups of personnel and managers different levels;

Validity of rating scales, units of measurement and qualitative interpretation of assessment results;

The presence and quality level of a normative, reference base with which the assessment results are compared and appropriate conclusions are drawn - clarity, understandability, validity, measurability of control values ​​of indicators, their documented presentation in internal company standards;

Qualitative characteristics of assessment results - reliability, validity, cost-effectiveness of results, etc.;

Availability of legal instruments to maintain the objectivity of assessment results and prevent distortion of assessment information;

The degree of processing and depth of analysis of the obtained assessment data;

Indicators of subjective characteristics of assessment results are the level of fairness or unfairness of assessment results, satisfaction with the results and the degree of agreement with them.

Indicators of auditing and controlling personnel assessment as a function and element in personnel management and enterprise management systems:

The strength and frequency of influence of assessment results on personnel management decisions;

Status of personnel assessment in the operational and strategic management of the enterprise;

The impact of personnel assessment on the achievement of operational and strategic goals of the enterprise;

Controlling the personnel assessment system in the organization

The degree of inclusion of personnel assessment in the system of corporate culture of the organization and the level of their mutual influence;

The level of performance by the staff assessment of its functions - controlling, motivational, coordinating, instrumental, etc.;

The influence of personnel assessment on the processes of formation and development of human capital in an organization.

Indicators of auditing and controlling personnel assessment as a static and dynamic system:

Type of personnel evaluation system - small, medium or large system; open or closed; comprehensive or specialized; short-term or long-term, etc.;

Level of complexity, depth and detail of the evaluation system (its elements, internal and external connections);

The presence and level of development of individual elements that make up the assessment system (goals, objects, subjects, subjects, types, assessment methods, etc.);

Validity, stability and optimality of inter-element intra-system connections (for example, compliance of methods with goals, subject and types of assessment, etc.);

The nature and effectiveness of the relationship of the personnel assessment system with other personnel management and management systems of the organization, for example, the compatibility of the personnel assessment system with diagnostic systems of intra-company processes and management objects based on quality standards, etc.;

Reliability of the personnel assessment system, characterized by: a) uninterrupted functioning of the system in the event of failure of one of the components; b) the persistence of the design values ​​of the system parameters during the planned period of time; c) stability of the system state; d) the prospects of goals, development and operation policies, the purpose and role of the system;

Indicators of the environment of the personnel assessment system, which includes the personnel management system and the enterprise management system - the complexity of the environment, its mobility, uncertainty.

Thus, the presented essence and content of auditing and controlling personnel assessments demonstrate a wide variety of approaches to determining the subject of controlling, in particular, to efficiency, to the formation of a system of indicators and criteria for controlling, etc. Each specific enterprise can choose one or more approaches, with positions of which will be developed by personnel assessment controlling. However, the use of one approach has a high probability of distorting data characterizing the level and productivity of personnel assessment. For example, controlling shows economic effect assessment, but the negative social effect or low regulatory support for assessment, etc. remains in the shadows. Therefore, only the integrated use of all approaches with their close mutual influence will make it possible to cover various aspects of the state and results of personnel assessment.

1. Armstrong M. Practice of human resource management. 8th ed. / Per. from English edited by S.K. Mordovina. St. Petersburg: Peter, 2004. 832 p.

2. Polovinko V.S. Personnel management: a systematic approach and its implementation: Monograph / Sub scientific. ed. SOUTH. Odegova. M.: Inform-Knowledge, 2002. 484 p.

3. Sinyavets T.D. Audit of personnel certification as an element of protecting the rights and interests of employees in the organization. Problems legal regulation labor relations. Part II: Sat. mat. scientific conf. September 23-24, 2004 / Rep. ed. M.Yu. Fedorov. Omsk: Omsk State University, 2004. 137 p.

The concept and essence of personnel controlling

Definition 1

Personnel controlling is a concept of personnel management of an organization that seeks to comply with the new, recently significantly increased role of human resources in the enterprise. It should be noted that the importance of human resources has recently increased in all fields of activity due to numerous changes in society and technology.

Personnel controlling is a system of intra-company control and planning in the field of work with human resources, with the help of which the planned strategies of the organization are “transformed” into specific activities and planned values, and also the basic provisions for personnel management are formed.

Personnel control includes the development of tools to ensure factors for increasing labor productivity in the organization. The key task of personnel controlling is to carry out constant monitoring and feedback between planning systems and analysis of plans, as well as deviations from them.

Personnel controlling functions

The personnel control system includes the following functions:

1. Information-supporting function. It consists in building information system, which covers all the important and necessary information: personnel costs, productivity, etc. This function is implemented by creating a database of working personnel in the organization, with the ability to generate reports.
2. The planned function of personnel controlling is to obtain forecast, normative and target information, for example, determining the organization's need for employees (skill level, quantity) to produce new products.
3. The management function of personnel controlling is the development of a number of proposals aimed at eliminating negative trends. So, for example, when an unexpected deviation occurs between actual and planned training costs per employee per year, in this case the personnel controlling service sends its recommendations for making adjustments to plans and budgets to the financial department and the human resources department.
4. The control and analytical function of the personnel controlling system is the measurement of the level of goal achievement, the analysis of actual and planned indicators for the organization’s personnel. When the identified deviations do not fall outside the range determined by the controlling department, there is no need to apply control actions. If a reverse trend is observed, the personnel controlling service reports alarming trends to the relevant departments of the enterprise. For example, when personnel turnover at an enterprise falls within the acceptable limits (4-5%), but there is a tendency towards an increase in the indicator, then it is necessary to inform the personnel management about this.

Tasks of personnel controlling

To implement the above functions, the personnel controlling service needs to solve a number of key tasks:

• provide information, services and services to the head of the human resources department;
• carry out an audit of the effectiveness of the use of the organization's personnel for reporting period(usually once a year). This assessment is carried out by the management of the enterprise on the basis of tools and techniques that are developed by the controlling service;
• determine personnel requirements in various aspects (strategic, operational and tactical). These calculations are carried out by the personnel controlling service based on the organization’s plans and reporting: operational and strategic plans, types and quantities of products, market segments;
• carry out development, stimulation, selection and dismissal of employees, as well as manage personnel costs.

Introduction

“When heroes leave, clowns enter the arena”

Heinrich Heine

A radical restructuring of the domestic economic management system is one of the most important problems in our country. This problem is of particular importance at the enterprise level, whose position in a market economy is radically changing. Becoming an object of commodity-money relations, having economic independence and being fully responsible for the results of economic activities, the enterprise is obliged to form a management system that ensures high operational efficiency, competitiveness and stability of its position in the market. It is especially important in this regard to pay attention to personnel management and personnel control.

Issues of personnel management within the framework of controlling are distinguished by the diversity, complexity and ambiguity of their research. Personnel control has many aspects: economic, political, social, financial, philosophical, psychological, technical, organizational, etc.

When determining the essence and content of controlling by personnel, it is characterized, first of all, as an integration process through which professionally trained specialists form organizations and manage them by setting goals and developing ways and methods of achieving them.

Personnel control involves the performance of a number of functions, through which managers ensure effective working conditions for employees employed in the organization and obtain results that meet the goals set. The ability to set and achieve goals, defined as the art of knowing exactly what needs to be done and how, is the basis of personnel management. Managers whose activity consists of organizing and directing the work of all personnel to achieve the company's goals must possess such art. Therefore, personnel control is often associated with managers, as well as with management bodies or apparatus. There is a widespread understanding of personnel management and controlling as an art. It is based on the fact that business organizations represent complex systems, the functioning of which is influenced by numerous and varied factors of the external and internal environment. Therefore, the ability to operate such a complex mechanism requires high professional training.

Currently, personnel control is based on the following postulates:

The external environment of the organization is extremely changeable and mobile;

The diverse and contradictory needs of people and only in the last place - a “tool” for ensuring profit

Management is a complex field human activity, which should be studied throughout your life.

Experience shows that these postulates are supported by many Russian managers, however, not all of them know how they can be guided in their practice. One of the important “tools” of personnel management and control is a systematic approach to the selection and placement of personnel in accordance with which it is necessary to look for the origins of problems arising in the work of the organization, first of all, outside its borders, in the external environment. Many internal problems of companies are caused by external reasons - imperfect legislation, inconsistency of macroeconomic processes, unreliability of partners, distrust of clients, aggressiveness of competitors, incorrect personnel policy etc. The importance of the external environment for a company cannot be overestimated. It is this that forces you to look for your “niche” in the market space, determines the strategy and tactics, the internal structure of the enterprise, and the directions of its development. Most characteristic of the external environment modern enterprise– dynamism, diversity and inclusion. And it all depends on the people who work in the organization.

Now we have abandoned the idea of ​​an organization as a mechanism created only for making a profit. According to foreign scientists, any enterprise is an organism that develops according to objective laws, the arbitrary violation of which leads to death.

The most important laws of the existence of such an organism include:

The desire to survive;

Constant transformation, development aimed at adapting to the external environment;

Creation and improvement of their “bodies”, and first of all the bodies responsible for the selection and placement of personnel;

Maintaining a favorable internal environment;

Controlling all types of activities of the organization;

The integrity of its parts and the unity of goals for them

Synergy.

Personnel management and controlling reveals the nature of managerial work, clarifies the connections between cause and effect, factors and conditions under which the joint work of people turns out to be more useful and productive. Personnel management emphasizes the importance of knowledge systems that allow not only timely and high-quality management current affairs, but also to predict the development of events and, in accordance with this, develop a strategy and market policy of organizations that serve as a support in setting goals and in implementing management practices.

Taking into account the characteristics of the characters of people working in organizations and with organizations requires not only the use of a scientific approach, but also the art of its application in specific situations. Each employee is an individual who has his own system of values, motives for work, etc. Therefore, personnel controlling is designed to develop personal qualities managers and employees, their ability to accumulate new knowledge and apply it in practice. In order for people operating in an organization to direct their efforts towards achieving its goals, managers must constantly interact with them and create conditions for the fullest development of employees’ potential.

The development of personnel management and controlling is, first of all, an evolutionary process, which is characterized by continuity and a sensitive response to changes occurring in the economy and in the system of socio-economic relations. The concept and essence of personnel management are changing in accordance with the development of human society, acquiring new features and characteristics.

The task of the present teaching aid– to help future managers not only acquire knowledge in the field of management and controlling personnel and related other management objects (finance, ecology, informatization, etc.), not only form and strengthen certain skills, but also analyze, evaluate and develop personal qualities of the organization's employees necessary for their effective work.

Section 1

1.1. Theoretical aspects of personnel controlling

Main features modern economy Russia can be called the following:

Continuity of change

High uncertainty

High risks

High pace of change

Changes in culture and religion

Innovation

Creativity

It is these features that pose new challenges for executives and managers and require special study within the framework of personnel control.

Personnel management should be understood as a process that covers all the basic functions of planning, control, and regulation. For effective management This process, which ensures the competitiveness of the enterprise in the long term, requires the development and implementation of a controlling system.

Personnel management of an organization includes a set of interrelated activities:

Selection of workers, engineers, technicians, managers of various qualifications and levels based on the organization’s strategy;

Analysis of the labor market and employment management;

Personnel adaptation (psychological and professional);

Personnel career planning;

Planning of retraining and advanced training of personnel;

Ensuring rational working conditions;

Creating a favorable microclimate in the team;

Analysis of labor costs and results;

Labor productivity management;

Development of an effective labor motivation system;

Justification of the structure of income, the degree of differentiation;

Development of social policy;

Prevention and elimination of conflicts;

Recently, in leading companies in developed countries, labor management is exclusively carried out on the basis of personnel control. Personnel controlling is understood as a forward-looking system of information, analytical and methodological support for human resources management in the process of planning, monitoring and making management decisions in all functional areas of the enterprise in order to increase its efficiency.

Personnel controlling is the philosophy and way of thinking of HR managers and, in general, top managers who make personnel decisions aimed at the effective use of labor resources and the development of the enterprise in the long term.

Personnel controlling must be understood as a related function that contributes to planning, control, management, and information support of all personnel and economic activities.

The study of foreign and domestic definitions of controlling makes it possible to consider controlling as a function of the management system, which allows us to evaluate the successful activities of the organization and specifically influences the management system to maintain its sustainable development in the long term. Controlling allows you to evaluate the management system and its elements comprehensively, as well as support its sustainable development.

Controlling is a navigation component HRM systems, aimed at tracking bottlenecks in the organization’s work and ensuring that the final results achieved are consistent with the set goals.

Controlling is the subject of the activity of the corresponding manager - controller, who is called upon, firstly, to identify all the explicit and implicit reasons that caused deviations in results from the set goal; secondly, analyze and determine how these deviations affected (or may affect) the achievement of the goal; thirdly, determine what measures need to be implemented to eliminate deviations from the plan and prevent them in the future; fourthly, inform the organization’s management about which deviations signal the need for changes in strategic planning.

Controlling, in contrast to traditional control, consists of comparing “plan-actual” estimates, explaining the reasons for the occurrence of deviations, determining their impact on long-term goals, as well as developing corrective measures to eliminate deviations.

Hence, the main tasks of the controller are to develop materials for making management decisions and present them to management. He should also advise the administration on all matters regarding the selection of the most effective options for action and thereby influence the use of all opportunities for the organization to achieve its planned indicators.

Unlike a controller, a controller is a person who is entrusted with the responsibility of checking the accuracy of compliance with standards (material, labor, financial), the correctness of accounting, assessing the performance of structural units as a whole, etc. Therefore, the main task of the controller is to measure, evaluate, i.e. control something and make an independent report to the person in charge who has been assigned this responsibility. This is precisely its function.

So, the purpose of controlling is to prevent the occurrence crisis situations In the organisation.

Errors and problems that arise within the organization are intertwined, if they are not corrected in time, with errors in assessing changes in the external environment. Therefore, the main task of controlling is to identify problem situations and adjust the organization’s activities before these problems develop into a crisis or bankruptcy.

The basis for decision-making in the field of personnel management is the long-term and short-term goals of the organization. In accordance with the hierarchy of organizational goals, long-term goals are defined and implemented at the highest level of management, which allow managers to assess the impact of decisions already made on long-term performance. Primary level goals are short-term and focused on optimizing management decisions in the near future. Regular monitoring of the degree of implementation of personnel management goals for the long and short term is ensured by the personnel controlling system.

The system of long-term planning, monitoring and control of the efficiency of use of personnel costs, associated with the organization's strategy and oriented towards the future, is called strategic personnel controlling.

The purpose of strategic controlling is to optimize management decisions and ensure the competitiveness of the organization's strategy in the field of human resources. Long-term goals of controlling are realized by analyzing and taking into account the factors of the internal and external environment for the development of the organization's HRM when justifying the strategic planning of labor indicators.

The activities of an organization are influenced by many external and internal factors: political situation in the country; economic and social business conditions; financial and credit policy of the state; organizational and legal form; industry and resource features of activity; nature and traditions of business turnover; business industrial relations; organizational structure; financial position; degree of competitiveness in the product and service market; supply and sales markets, etc. The personnel management system, in particular, is influenced by such external factors as the ratio of supply and demand in the labor market, the degree government regulation the labor market and the development of market infrastructure, the state of labor legislation and the personnel training system, indicators of the formation, distribution and use of the country’s labor resources, etc.

Analysis of external environmental factors influencing personnel management allows us to assess possible directions of situational development and the degree of implementation of strategic goals, as well as make the most of competitive advantages enterprises and minimize possible losses.

Enterprise microenvironment analysis is the collection and tracking of information about labor indicators on controlling objects and identifying bottlenecks in strategic planning. During comparative analysis standard and actual indicators, deviations in values, their causes, dependence and impact on the final results of the management system are identified.

Achieving current HR management goals through the timely transfer of analytical information about control indicators to management is ensured with the help of operational controlling.

Operational controlling is carried out on a regular basis as necessary and is based on the timely identification of deviations from planned plans in order to prevent a crisis. Operational controlling data provides HR managers with information about the managed system in order to take measures at the right time to optimize the labor efficiency and cost-result systems. In accordance with this, the directions of analysis in strategic and operational controlling of HRM are determined.

The information collected by the controlling system during the analysis process makes it possible to reduce business risk in a situation of uncertainty of management decisions.

A management decision is the choice of an alternative to achieving organizational goals, carried out by management within the framework of certain powers and competence.

In practice, the decision-making process in the human resource management system represents sequential actions of the personnel manager aimed at analyzing emerging problems, generating options for solving problems and implementing the most profitable ones.

The decision-making process consists of the following stages:

Problem identification;

Goal setting;

Selection of comparison criteria and ranking of criteria by importance;

Analysis of alternative solutions;

Selecting the optimal solution.

Stages of operational information collection and selection of controlling indicators:

Collection of information and selection of benchmarks;

Identification of deviations of actual indicators from planned ones;

Determining the causes of deviations and the impact on economic indicators activities;

Providing information to management for decision making;

Adjustment of plans and budgets of the organization in accordance with decisions made in the HRM management system.

To optimize management decisions, mathematical modeling methods (game theory, queuing theory, linear programming) and expert methods (scenario method, commission method, Delphi method, brainstorming, etc.) can be used.

Developing a solution using modeling methods involves formulating the problem, defining analysis criteria, quantitative measurement of influencing factors, building a model, calculating the optimal solution, establishing the degree of adequacy of the model and the solution found, and final corrective operations.

Expert methods are effective in solving problems that are not subject to quantitative analysis. During a survey of a group of experts, a bank of their opinions is collected, processed and interpreted, and then, in order to minimize subjectivity, the bank of opinions is subjected to mathematical procedures.

Classification of management decisions in HRM controlling is presented below:

According to the degree of recurrence of the problem: typical and atypical;

By distribution of the problem across management levels: large-scale and local;

By organizational goals: strategic and tactical;

By implementation period: long-term and short-term;

If possible, adjustments: adjustable and non-adjustable.

The effectiveness of the human resource management system is determined primarily by its contribution to achieving the strategic goals of the organization. However, real effectiveness can only be determined by comparing the degree of implementation of business goals with the funds spent on this. The integral indicator (the effectiveness of the organization as a whole) is transformed into many other indicators at lower levels, including the effectiveness of human resource management.

In this regard, when assessing the effectiveness of a human resource management system, it is necessary to highlight two aspects of effectiveness determined by the nature of the socio-economic goals of this system: economic and social.

The most common indicators for assessing the effectiveness of the human resource management system in organizations include the following indicators:

Indicators reflecting real personnel costs:

The organization's total personnel costs for the period;

Personnel costs in sales volume;

Personnel costs in the structure of the company's general expenses;

The ratio of the wage fund to the total sales volume;

Labor costs in the cost structure of the enterprise;

Training costs in the payroll fund;

Costs of financing social programs in the wage fund;

Level average salary in the company by main categories of employees;

Expenses for corporate events in the payroll fund;

Organizational costs per employee;

Indicators assessing the impact of the activities of the organization’s employees:

Sales volume per employee;

Profit before taxes per employee;

Labor productivity (in monetary and physical terms) – sales volume or clean products, per employee (dynamics);

The relationship between the growth of labor productivity and the growth of wages in the organization.

To assess the social efficiency of the human resource management system, the following indicators are used:

indicators characterizing the quality of personnel:

Share administrative staff in the total number of employees;

Number production workers per one non-production or administrative employee;

Age structure of personnel;

Educational structure of personnel;

Gender structure of personnel;

Personnel structure by length of service (length of work in the company);

Personnel stability index as the ratio of dismissals of employees with more than one year of service in the organization to the number of employees hired over the previous year;

Internal mobility coefficient is the ratio of the number of employees who changed positions during the period to the average number of employees of the organization for the period;

Absenteeism indicator (the ratio of working time missed by employees during a period to the overall balance of working time of the organization for this period);

Indicators characterizing the effectiveness of the personnel service as one of the divisions of the organization:

Personnel service expenses in the overall expenses of the organization;

Dynamics of the annual budget of the personnel service;

The ratio of the number of personnel service employees to the total number of employees of the organization;

Personnel costs per employee;

Time to fill an employee vacancy in the organization;

The volume of hiring costs, including per hired employee;

Newly hired employees in the total number of employees;

Level of quality of working life of employees; assessment of their satisfaction with working conditions, moral climate in the team, and remuneration;

The number of employees dismissed from the organization at the initiative of employees;

Efficiency of interaction between the personnel service and other departments;

Evaluation of training programs;

Expenses for the implementation of special programs and projects in the field of personnel management;

Timeliness and completeness of solving problems set in corporate programs and plans.

The organization's personnel control system is proactive in nature and involves providing management with information in a feedback mode. Controlling allows you to foresee, predict and timely adjust the main results of the organization's functioning. The information collected by the controlling system makes it possible to reduce business risk when making management decisions under conditions of uncertainty.

Only the integrated use of information in the analysis of HRM and the development of corrective measures based on it can provide a synergistic controlling effect.

Specific goal setting;

Regulation;

Selection of criteria and indicators for assessing the state of the management system;

Coordination of plans and budgets;

Maintaining information support for the enterprise;

Consulting and corrective actions;

Accounting, control and analytical actions;

Innovation;

Assessing the effectiveness and efficiency of the management system.

For the implementation of controlling actions in relation to personnel management, the choice of forms of implementation of controlling is important. (Table 1).

Table 1. Forms of controlling the personnel management system

Features of the personnel management system as an object of controlling:

Availability of a system of characteristics (structure, integrity, resource provision, self-sufficiency, etc.);

A large number of elements of the personnel management system;

Availability of connections between elements of the personnel management system;

Social, labor, economic, organizational, target results of the personnel management system.

From an economic perspective social responsibility management to assess the effectiveness of the personnel management system, it is advisable to take into account the following types of activities (see Table 2).

Table 2. Content of types of results and efficiency in the personnel management system

Based on studies of the content of various methods for assessing effectiveness, conceptual approaches, etc. in personnel management within the framework of controlling, it is possible to identify relevant indicators for assessing the effectiveness and efficiency of personnel management (Table 3).

Table 3. Indicators used to assess the effectiveness and efficiency of the personnel management system depending on the conceptual approach

For the effectiveness of personnel management, the subjects of controlling the personnel management system should be established (Table 4).

Table 4. Personnel controlling subjects, their goals and needs

The main tasks of the personnel controlling service are:

– establishing qualitative and quantitative indicators for assessing the implementation of the plan for labor and personnel costs;

– development of a monitoring system: according to indicators of plan implementation for labor and personnel costs;

– preparation of reporting regulations for personnel monitoring;

– development of a methodology for analyzing deviations of actual indicators from planned ones;

– selection of decision-making methods to eliminate bottlenecks in the personnel management system.

The main functions and tasks of controlling can be divided into the following groups:

– collection and processing of information;

– development and implementation of an internal accounting system;

– unification of methods and criteria for personnel assessment.

Planning:

– information support in the development of basic plans;

– formation and improvement of the entire “architecture” of the planning system;

– establishing the information and time requirements for individual steps of the planning process by staff;

– coordination of the information exchange process;

– coordination and aggregation of individual plans by time and content;

– checking proposed plans for completeness and feasibility;

– drawing up a consolidated personnel plan.

Control and regulation – determination of quantities controlled in time and content;

– comparison of planned and actual values ​​to achieve goals;

– determination of acceptable limits of deviations of values;

– analysis of deviations, integration and interpretation of the reasons for deviations of the plan from the fact.

Information and analytical support – development of the “architecture” of the information system;

– provision of digital materials;

– collection and systematization of the most significant data for decision-making;

– development of tools for planning, control and decision-making;

– consultation on the selection of corrective actions;

– ensuring cost-effective functioning of information systems.

Special Features:

– collection and analysis of data on the external environment (labor exchanges, personnel requirements, etc.)

– comparison with competitors;

– justification for merging with other companies or opening branches;

– recruitment of personnel for special orders – calculation of personnel performance efficiency.

The personnel controlling system can be represented in the form of successive stages:

Methods for analyzing the formation and functioning of the personnel controlling system

Principles of formation and functioning of the controlling system

Recruitment and selection of personnel. Human potential

Human needs, labor motivation

Certification, professional development system

Team planning (groups, departments): formal and informal groups

Leadership and Power

Managing conflicts, stress, innovations

Image of an HR manager (role, qualities, rules of behavior, management styles and methods, appearance etc.)

Let us consider separately each of the presented stages.

Methods for analyzing the formation and functioning of the personnel controlling subsystem include:

Systems approach;

Structural approach;

Normative approach;

Integration approach;

Situational approach;

Dynamic approach;

Behavioral approach;

Directive approach;

Optimization approach;

Decomposition method;

Sequential substitution method;

Comparison method;

Expert assessment method;

Balance method;

Cost-functional analysis;

Analogy method;

Combinatorial method.

The principles for forming personnel controlling subsystems include:

Conditionality of the functions of managing the goals of the organization;

Ensuring the balance between personnel management functions;

Correlation of managerial orientations;

Sustainability;

Autonomy;

Consistency;

Simplicity;

Progressivity;

Perspective;

Flexibility;

Completeness;

Efficiency;

Scientificity;

Multidimensionality;

Transparency;

Comfort.

Principles of operation of personnel controlling subsystems include:

Concentration;

Specialization;

Proportionality;

Parallelism;

Adaptability;

Directness;

Continuity;

Rhythm;

Divisibility;

Flexibility;

Reliability.

Recruitment and selection of personnel is usually carried out in two ways:

Internal sources of recruitment

External sources of recruitment

Internal sources have the following advantages and disadvantages:

Advantages:

Career growth and attachment to the organization;

Low acquisition costs;

Good knowledge of the applicant's qualities;

The applicant knows the organization well;

Maintaining wage conditions;

Fast adaptation;

Making room for others to grow;

“Transparency” of personnel policy;

Reduced turnover;

Manageability of the personnel situation;

Flaws:

Limitation of choice;

Rivalry and tension;

Availability of connections in informal groups;

The motivation for refusal becomes more complex;

May have higher demands;

Getting used to existing situations;

The deputy automatically becomes the receiver;

Possibility of pressure on management;

Lack of influx of “new” views;

Conservatism of connections.

External sources have the following advantages and disadvantages:

Advantages:

Wider choice;

New impulses for development;

Personal desire for knowledge and growth;

Selection from many;

Covering absolute staffing needs.

Flaws:

Increased acquisition costs;

Difficulty of adaptation;

Poor knowledge of the organization;

Risk of failure to complete the probationary period;

Blocking opportunities for career growth for employees of the organization.

When recruiting and selecting personnel, the following methods are used:

Selection based on resume;

Telephone interview;

Interview with personnel department employees, the head of the functional unit;

"HR Officer. Personnel Management", 2011, N 9

CONTROLLING IN PERSONNEL MANAGEMENT OF AN ORGANIZATION

A modern market-type economy must create organizational and economic mechanisms for balancing government regulation and effective institutional economics in the theory of organization. Great importance in personnel management of the organization has personnel controlling. The article discusses the purpose, objectives and main benefits that an organization receives when using controlling in the personnel management system.

There are many definitions of controlling as an organizational and economic mechanism, but the English origin of this term is undeniable: to control is usually translated as “manage” or “regulate”.

In our opinion, personnel controlling is an organic unity of methods and mechanisms market economy: effective management, operational accounting, analysis, audit, planning, forecasting, control, diagnostic analysis and monitoring at the enterprise, subordinate to a common goal.

Personnel controlling provides rational decision makers with collected and processed information and is an economic tool for increasing enterprise profits.

Conducting personnel controlling contributes not only to cost optimization, but also to an overall increase in the efficiency of the enterprise and an increase in the quality of work of its employees.

Controlling, widely used in developed countries Europe, is also used in studying socio-economic processes in the region, calculating the expected revenue and expenditure parts of the regional budget, its surplus, as well as current and tax payments, creating real prerequisites for the formation of an economically sound human resources potential. As an internationally recognized organizational and economic mechanism, personnel controlling should be a priority in the theory and practice of managing business entities, an essential component of effective personnel management.

The main goal of personnel controlling is a systematic orientation towards effective management in market conditions.

The tasks of personnel controlling at an enterprise can be presented as follows:

Assisting the HR manager in determining the mission of the organization;

Coordination of planning at the enterprise: when implementing plans for individual functional blocks (for example, plans for advanced training, labor efficiency and production), there must be a close correlation;

Carrying out comprehensive analysis and control of the organization, product range or commercial transactions, comparison of the planned and actual state;

Creation information resource to make adequate decisions on an alternative basis. At almost all stages of decision-making, controlling provides the manager with relevant information.

Personnel controlling creates competitive advantages in managing a modern enterprise:

The high level of operational transparency achieved through controlling allows effective management decisions to be made;

By implementing the planning (and utility) function, personnel controlling guarantees rational enterprise management, oriented to the future; the search for solutions becomes economically sound and technologically justified, which leads to a clearer understanding by employees of the interrelations of the competitive economy of the enterprise;

Through personnel controlling, a qualitative improvement in personnel management is achieved. The classical approach to personnel controlling ensures the formulation of the problem, requirements, performance of functions, and implementation of the main tasks facing the business entity.

The basis for creating the concept of innovative personnel controlling is the variability of operational steps on an accrual basis (in dynamics) both in retro and in the future, which can be a criterion for effective controlling in achieving operational (short-term) and long-term (long-term) objectives and strategies. In this case, it is advisable to use estimated scientifically based indicators.

The proposed scientific and methodological mechanism of personnel controlling creates for a particular region or organization effective model process in the management system to develop extraordinary (effective or optimal) management decisions. At the same time, operational personnel controlling should be a complex organizational and economic system, headed by a manager of a competitive management style on an alternative basis with high rating intellectual potential.

With the help of personnel controlling, the effectiveness of various alternative investment options is checked and examined, and important conditions for implementation are modeled investment projects and programs. The planning function of controlling in management distinguishes it from the economic system with an integrated approach to personnel infrastructure.

Personnel controlling should deal primarily with a comprehensive, systemic analysis and comparison of costs and results of the organization’s economic and financial activities, as well as the search for real economically justified reserves and opportunities.

The use of multifactor economic and mathematical analysis will allow, from the position of effective management of the company, to create controlling on an alternative basis for conducting a more detailed (expert) comprehensive analysis of the financial activities of the organization, taking into account retroanalysis.

Modern personnel controlling is an independent area of ​​financial and economic work, interconnected with the organizational and managerial “vector” for making operational and strategic (optimal) decisions.

Strategic HR controlling is designed to justify current effective operational decisions in market conditions and is responsible for the validity of long-term plans. The dominant factor is not the retrospective, but the current and future qualitative indicators of personnel change (transformation of personnel infrastructure).

Strategic personnel controlling also provides for the implementation and creation of real conditions for the formation effective system management (including human resources of a ministry, department, division, bureau, etc.) in conditions of uncertainty, as well as a possible financial crisis when fulfilling tasks for the future.

Operational personnel controlling consists of several interrelated stages. Responsible persons for carrying out strategic and operational controlling in personnel management can be controllers who ensure the process of effective personnel management.

It is possible to use more methodologically complex options for personnel controlling, based on the choice of one of several alternative solutions. Their practical use at the micro level is possible when the economic situation of the organization stabilizes and market management tools begin to function fully. A brief analysis of personnel controlling indicates that this organizational and economic mechanism needs to be more widely recommended and developed.

The proposed concept of personnel controlling is systemic in nature, since it includes almost all elements (links, segments) of a market economy: the mission of the organization, planning (including a business plan, business process, business strategy, business forecast), control, analysis, assessment, information Technology, development of recommendations for making effective management decisions that prevent destabilization and downgrading of the enterprise, region (countermeasures to “advance” to prevent bankruptcy and unprofitability of the organization) and transformation of personnel management.

Bibliography

1. Zverev S. A. Diagnostic analysis in personnel management of an organization / S. A. Zverev, N. V. Mordovchenkov. N. Novgorod: VGIPA, 2005. 171 p.

2. Mordovchenkov N.V. Methodology for studying complex problems of regional infrastructure in the context of globalization of economics and finance (theory, concept, paradigm): Monograph. N. Novgorod: VGIPA, 2003. 359 p.

3. Pikulsky G.V. The use of controlling in enterprise management in Russia. Transport processes: experience of Russia and Germany. Scientific works RNVSHU ANKh "Issue 1 "Economic education". M.: Catalog, 2003. 196 p.

S. Zverev

Graduate student

Volzhsky State

Engineering and Pedagogical University

Nizhny Novgorod

Signed for seal

• Corporate culture

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