Розширена анотація українською мовою

У статті розглядається один із “нетрадиційних” напрямів системи управління людськими ресурсами – облік людських ресурсів (HRA). Облік людських ресурсів представлений як невід’ємна частина системи управління людськими ресурсами і важливий інструмент оцінювання ключових показників ефективності людських ресурсів (HR KPIs) на підприємстві. Основною метою цієї роботи є аналіз можливостей використання якісних показників оцінювання HRA на конкретних промислових підприємствах. Визначено, що вимірювання якісних показників та їх підрахунок є однією з головних проблем HRA, наприклад, до таких якісних показників можна віднести мотивацію, задоволеність співробітників, якість компетенцій окремих співробітників або оцінювання результативності співробітників. У статті обговорюються проблеми, пов’язані з використанням математико-статистичних методів вимірювання якісних показників оцінювання HRA. Встановлено, що основним інструментом у цьому процесі є кластерний аналіз та його використання при підготовці мотиваційних програм. У статті також розглядаються методи аналізу мотиваційних факторів на окремих промислових підприємств.

Ключові слова: облік людських ресурсів, управління людськими ресурсами, ключові показники ефективності, аналіз мотиваційних факторів, кластерний аналіз.

Класифікація JEL: M12, M40, M54, O15.

Цитувати як: Zámečník, R. (2016). The qualitative indicators in human resource accounting Marketing and Management of Innovations, 4, 325-341. https://doi.org/10.21272/mmi.2016.4-27

Ця стаття публікуються за ліцензією Creative Commons Attribution International License

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