Економічна сутність та місце трудових ресурсів в менеджменті, бухгалтерському обліку та звітності підприємств малого середнього та великого бізнесу

Abstract

There were highlighted functions of labor in the life of the individual and in society: how to meet the material and spiritual needs of the individual; a mean of creating wealth; the function of the formation of social progress; the sphere which determines human socialization in society, etc. The main factors of influence on the total number of personnel of modern national enterprises of small, medium and large businesses are determined. They are: demographic trends; general trends in the development of the country’s economy, average monthly wages, the number of enterprises and their level of profitability, the percentage of loss-making enterprises in relation to the total number of enterprises; unemployment rate, etc. Based on the analysis of general indicators of enterprises' activities by type of economic activity for 2014-2018 the trends of their changes are determined. It is founded that the development of the labor resources of Ukraine depends mainly on the living standards of the population, which determines the ability to reproduce the able-bodied population. The factors influencing the development and reproduction of the enterprise employees are formulated, among which the main ones are the salary of the employee and the expenses of the enterprise on the employees. The views of various scientists on the definition of the term "labour resources" and "personnel" are considered. There were defined the features in the concept of labor resources when solving managerial issues in their management, accounting and reporting in the enterprise. It was proposed to consider three main factors as essential factors for the effective formation, use, expansion and development of the enterprise’s labour resources: efficient management, timely and infallible accounting, formation of financial and management reporting. In order to improve the organization of analytical management work, it was proposed to establish an information management division based on the accounting, personnel or other divisions of the enterprise.