ВИКОРИСТАННЯ ФУНКЦІОНАЛЬНО-ВАРТІСНОГО АНАЛІЗУ ЩОДО ВИЗНАЧЕННЯ ОПТИМАЛЬНОЇ ЧИСЕЛЬНОСТІ ПРАЦІВНИКІВ УПРАВЛЯЮЧІ СИСТЕМИ БІЗНЕСУ

Abstract

УДК 005.52 M51 Purpose: to adjust the existing job descriptions of employees of structural divisions of the business management system, determine the complexity of the types of work performed in the structural divisions of the business and, on this basis, determine the optimal number of employees of the structural divisions of the business under study. Methodology of research : functional cost analysis of the functional content of labor of employees of business units, a method of integrated technical and economic analysis of the content of labor of employees, the business management system. Findings : a definite quantitative and qualitative comparison of the actual results of the study of the magnitude of the complexity of the types of work performed by employees of the structural units of the business management system. In this regard, the installation on the frequency of the actual types of work, as well as the necessary information support during the performance analysis of the object under study (list of documents accompanying the functions actually performed by the employees under study). The material costs of each executor of the structural unit under study have been identified, which can later be used as a necessary element in carrying out functional cost analysis regarding the correspondence of the employee’s wage rate and the labor intensity of the types of work actually performed. Originality : developed nivograms of compliance with material costs and the load level of each performer of the structural unit under study. The values of the load coefficient of each performer of the structural unit under study are determined, the value of which is calculated as the ratio of the actual labor intensity of the types of work performed by the performer and the fund of his working time. Practical value : the nivograms of compliance of material costs and load factors developed by the executives of the structural divisions of the business management system have been developed and proposed to the practice of operating a business nivogram. The calculated actual value of the load factor of each executor of the structural unit of the business management system is the basis for determining the optimal number of employees of the structural units under study.