Home  Journals  Economic Analysis: Theory and Practice  15(144) – 2009 May

The factorial analysis in audit of efficiency of use of means for personnel compensation

Available online: 30 September 2009

Subject Heading: The factorial analysis

JEL Classification: 

In modern conditions of growth of competitive struggle for the highly skilled and creative personnel, there is a severe need in carrying out of audit of a system effectiveness of compensation of the personnel. In article the analytical procedures claimed for carrying out of audit of a system effectiveness of compensation of the personnel are considered. To the traditional approach to a wages fund estimation as to expenses, the estimation of average wages as the qualitative factor influencing efficiency of use of industrial potential of the organisation and growth of competitiveness of the human capital is opposed.

Keywords: audit, efficiency, analytics, procedure; a method, the analysis, the factor, the personnel, the organisation, compensation, the capital, result, profitability, efficiency, profitability

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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