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Personnel costs: necessary condition of strategic human resource management


Olga Gladkova
(about the author)

Gladkova Olga A. – Postgraduate, Department of Economics (Novosibirsk State University of Economics and Management)

Published in:
Russian Journal of Entrepreneurship
– Volume 16, Number 2 (January, 2015)



Keywords: human capital, investments in personnel, labor potential, personnel costs


Citation:
Olga Gladkova (2015). Personnel costs: necessary condition of strategic human resource management. Russian Journal of Entrepreneurship, 16(2), 335-346. doi: 10.18334/rp.16.2.30


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Abstract:

The article examines personnel costs as an economic and accounting category, the need of taking them into account in the process of strategic decision-making in order to realize the labor potential and form human capital as an intangible asset of the company. The author also considers the composition of personnel costs in the context of functional subsystems of the personnel management system.







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