ANALYSIS OF LEVEL AND STRUCTURE OF EXPENDITURE ON PERSONNEL

Abstract

The article contains the results of the study about the level and structure costs for the personnel of enterprises. The analysis of the level and cost structure at the enterprises of the Russian Federation is given according to the statistical monitoring of the State Statistics Committee. The purpose of the study was to identify the features of the functioning the mechanism of costs formation for personnel in modern management conditions. The analysis of various approaches to the classification of personnel costs is presented and a grouping of costs is proposed depending on the stage of the life cycle of enterprise development and the content of management actions. A complex of external and internal factors influencing the structure and expenditure level has been formed and analyzed depending on the life cycle of the enterprise development. The influence of the minimum wage on the amount of personnel costs in organizations is considered. According to the statistical monitoring of the State Statistics Committee of the Russian Federation, the proportion of employees who have earned a wage below the subsistence level and the proportion of employees who have earned a wage below the subsistence level and the minimum wage is described. Particular attention is paid to the study of the structure of personnel costs, the following features have been singled out as features of the existing structure: the dominance of the "salary" component in personnel costs, the low specific weight of costs associated with upgrading skills and vocational training in their overall structure, which affects the competitiveness of the enterprise. The analysis of the differentiation of the level of wages. The results of the research are as follows: the specifics of the functioning of the mechanism for the formation of personnel costs have been identified, specific to the Russian labor market, and measures have been proposed to adjust this mechanism at macro and micro levels.