ECONOMIC JUSTIFICATION OF METHODS FOR ASSESSING THE EFFECTIVENESS OF AN ENTERPRISE'S LABOR RESOURCES

Abstract

The article substantiates that in the conditions of transformation of economic relations, strengthening of competitive pressure and growth of the role of human capital, the efficiency of the use of labor resources acquires the status of one of the key factors in ensuring the sustainable development of the enterprise. The theoretical approaches to the economic essence of labor resources as an integrated set of quantitative and qualitative characteristics of personnel that form the human capital of the enterprise and directly affect the final results of its economic activity are generalized. It is proved that the efficiency of labor resources should be considered as the ratio of the achieved labor results and the total costs associated with the use of personnel, taking into account both economic and socio-motivational aspects. It is established that traditional quantitative and qualitative methods of assessing labor efficiency do not allow to fully reflect the economic efficiency of labor resources. It is substantiated that the most economically expedient is the use of a comprehensive (integrated) approach to assessing the effectiveness of labor resources, which combines quantitative and qualitative indicators. This approach ensures the establishment of cause-and-effect relationships between personnel costs and the financial results of the enterprise, makes it possible to assess the effectiveness of investments in the development of human capital and increases the validity of management decisions in the field of motivation, training and optimization of the number of personnel. The study also confirmed that the process of assessing the effectiveness of the use of labor resources should be implemented as a systematic and step-by-step procedure, which includes planning, collecting and analyzing information, generating feedback and adjusting management influences. The proposed logic of assessment contributes to increasing the transparency of management processes, the development of work-oriented approaches to personnel management, as well as the formation of an effective system for stimulating productive work.