ESTIMATION OF ECONOMIC EFFICIENCY OF PERSONNEL MANAGEMENT ACTIVITIES IS REQUIRED
1 . Statement of the problem
The problem of economic evaluation of the activities of human resources management services is always relevant. Modern managers, not seeing specific effects, expressed in economic indicators from the activity of the personnel management service, decide on their optimization (reduction). At the same time, the adoption of such decisions in the current conditions is at least short-sighted, given the increasingly complicated situation in the labor market, when the employer chooses the employees for himself and the employee chooses the best employer.
2. Solution of the task
Let's consider the results of the development and practical implementation of the methodology for assessing the economic effect of the activities of the personnel management service at an operating industrial enterprise.
The prerequisites for its development were the fact that the company's management set the task of reducing the number of personnel management services with the actual bringing it to a level that allows only to conduct personnel workflow. No arguments were heard that not only the economic efficiency was measured by the usefulness of this service, they were not heard. Then the personnel management service developed and implemented a methodology for assessing its own economic efficiency.
In general, economic efficiency will be composed of the following components:
- the economic effect (damage) from the decrease (growth) in turnover of staff;
- the economic effect (damage) caused by the increase (decrease) in the production of finished products due to reasons associated with personnel;
- evaluation of the economic effect associated with the optimization of the number of personnel of the enterprise.
1. Estimation of the economic effect (damage) from the decrease (increase) in the turnover of staff is determined by the formula
where - the economic effect (damage) from the decrease (increase) in the turnover of staff; - a coefficient characterizing the decrease (increase) in staff turnover (for example, staff turnover was 20%, after implementation of any measures, it became 15%, decrease is 5%, respectively ); H - number of employees of the enterprise, people; - the cost of finding, selecting and training a new employee, rubles. per person.
In this case, HR specialists faced the following problems:
1) how to highlight the decrease in staff turnover, which occurred as a result of the implementation of any targeted measures from the decrease in staff turnover that occurred under the influence of other external causes?
2) how to reliably estimate the cost of finding, selecting and training a new employee?
To solve the problems, the following approach was proposed.
Upon dismissal, each of the employees of the company filled out a questionnaire, in which he indicated the reasons for his dismissal. Further in the calculation of the staff turnover coefficient, only the number of staff was taken, which was retired for reasons whose liquidation depended on the employer. That is, if the employees were dismissed in connection with moving to another city or for family reasons, their strength was not taken into account. Conversely, the number of personnel who are being dismissed due to low wages, unsatisfactory working conditions, etc., was taken into account. Thus, we received a reserve for reducing staff turnover due to company-specific reasons and the decline in this indicator was interpreted as a successful activity of the HR department. In order to increase the reliability of data generation, together with the questionnaire, the employee being retired answered the questions of the test, which determines, among other factors, the degree of veracity of the employee's answers.
For a reliable estimate of costs for the search, selection and training of a new employee, the following was suggested. When searching for personnel by a recruitment agency, prices were known, the average value of the cost of searching and recruiting for the last quarter was calculated. In the case of search and recruitment through its own recruitment specialist, the cost of selection was determined as the ratio of the monthly salary of this specialist to the average monthly number of personnel he had selected for the last year.
By definition, the cost of training a new employee approach was similar. The average value of the cost of training of one employee in outside organizations was taken and the average cost of training one employee by their specialist.
2. Estimation of the economic effect (damage) caused by the increase (decrease) in the output of finished products due to reasons related to personnel.
Each change was given a scheduled task to produce finished products. In case of non-fulfillment of this task, an operational commission was created from technical specialists and personnel management specialists who classified the reason for the underdevelopment:
- for technical and technological reasons;
- through the fault of the staff (violation of labor discipline, lack of staff, etc.).
Accordingly, the volume of underdevelopment was distributed according to this classification. Since the problems caused by the work of the staff are always present in the enterprise, the difference between underworking in the current and previous month was considered as an effect or damage. Accordingly, the effect (damage) was determined by the formula:
where - the difference between underproduction of finished products due to personnel fault for the current and previous month, t; - the selling price of finished goods, rubles/t.
3. Estimation of the economic effect associated with the optimization of the number of personnel of the enterprise:
where N - the number of abbreviated staff units; - the average wage, a single social tax, social payments, etc. per person per month, rubles/person.
The economic validity of the maintenance of the personnel service is defined as:
where - the economic efficiency of the personnel management service; - the economic effect (damage) from the decrease (increase) in the turnover of staff; - the economic effect (damage) caused by the increase (decrease) in the output of finished products due to reasons related to personnel; - the economic effect associated with the optimization of the number of employees of the enterprise; - the cost of maintaining the personnel management service (in this case, only staff salaries, a single social tax and social payments were taken into account).
Other costs for the maintenance of personnel management in the calculation of ns were taken, because, for example, the cost of depreciation, its heating and electricity, as well as many other costs the company will bear, regardless of the presence or absence of this service in the enterprise.
The effectiveness of the service was evaluated on a monthly basis. The profitability ratio was also calculated:
As a result of this monthly evaluation, the following results were obtained:
- the economic effect was always positive and was in the range of 120-250 thousand rubles. per month;
- the coefficient of profitability fluctuated within the limits of 20-150%!
Needless to say, this approach was fully approved by the management of the enterprise, the issue of the reduction of the personnel management service was removed. Later, the value of the premium of employees of the HR department was linked to the economic effect achieved during the month.
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