The concept of auditing the organization's personnel. The essence and main elements of the concept of personnel audit. Personnel of the organization, its activities as an object of audit. The main aspects of the audit in the labor sphere: organizational and technological, socio-psychological, economic. Goals and objectives of personnel audit Types of personnel audit. Personnel audit methods. Personnel audit technology. The main stages of the audit: preparatory, collection of information, analysis and processing of information, evaluation of the effectiveness of the audit. Objectives and content of the stages of the audit.

The concept of auditing the organization's personnel.

AS YOU KNOW, THE LABOR PROCESS IS THE CONSUMPTION OF LABOR FORCE. THE SAME NUMBER OF EMPLOYEES MAY DIFFER IN THE ABILITY TO WORK DUE TO DIFFERENCES IN QUALIFICATIONS, AGE, ATTITUDE TO WORK, AND ALSO AS A RESULT OF THE APPLICATION OF THAT OR OTHER PERSONNEL MANAGEMENT METHODS.

PERSONNEL AUDIT IS:

STUDY AND EVALUATION OF THE ORGANIZATION'S NEED FOR PERSONNEL, ON THE ONE PART, AND THE DEGREE OF COMPLIANCE OF THE CASH STAFF WITH THE NEEDS OF THE ORGANIZATION, ON THE OTHER;

DIAGNOSTICS OF EMERGING PROBLEMS THROUGH THE FAULT OF STAFF;

EVALUATION OF THEIR IMPORTANCE AND POSSIBILITIES OF RESOLUTION;

EVALUATION OF ADMINISTRATIVE PERSONNEL MANAGEMENT PRACTICES;

ANALYSIS OF DOCUMENTATION AND INFORMATION SUPPORT OF UE.

AS A RESULT, THE PERSONNEL AUDIT PROVIDES INFORMATION ON THE LABOR POTENTIAL OF THE ORGANIZATION'S EMPLOYEES AND THE OPPORTUNITIES FOR INCREASING IT.

The essence and main elements of the concept of personnel audit.

Personnel audit - the essence of this procedure is to assess the compliance of the organization's personnel potential with its goals and development strategy, as well as to diagnose the causes of problems due to the fault of the personnel with the formulation of specific recommendations for management.

Personnel audit:

assessment of the compliance of the organization's human resources with its goals and development strategy;

diagnosing the causes of problems due to the fault of the personnel;

Personnel audit is an indispensable tool for managing a company's human resources, which allows you to solve the following tasks:

assessment of the candidate's compliance with the requirements of the vacancy;

assessment of the employee's readiness for promotion to a new position;

audit of professional characteristics of employees (including management audit, audit in the field of sales, audit of administrative and technical personnel);

identifying strengths and weaknesses employees and candidates;

assessment of the compatibility of employees;

determining the needs of staff in training and education;

formulation of job responsibilities and requirements;

assessment of the intellectual potential of employees and candidates;

building an effective team.

Personnel of the organization, its activities as an object of audit.

The object of audit in the labor sphere is the labor collective, the personnel of the enterprise, its activities. For audit purposes, the personnel of the enterprise and its activities are presented in the form of a system of indicators that allow us to characterize:

effectiveness, efficiency of functioning of labor potential,

the effectiveness of the organization of social labor relations,

effectiveness of motivation and remuneration systems,

rationality of labor assessment methods,

the effectiveness of the organization of jobs, the distribution of work,

efficient use of working time, etc.

THE WORK COLLECTIVE OF THE ENTERPRISE IS MADE OF THE EMPLOYEES EMPLOYED ON IT. HENCE,

LABOR POTENTIAL OF AN ENTERPRISE IS THE TOTAL WORK CAPABILITY OF ITS TEAM, RESOURCE OPPORTUNITIES IN THE FIELD OF LABOR OF THE STAFF OF THE ENTERPRISE BASED ON AGE, PHYSICAL ABILITIES, AVAILABLE KNOWLEDGE AND VOCATIONAL AND QUALIFICATIONAL Skills.

LABOR POTENTIAL CAN BE CONSIDERED NOT ONLY AS THE MASS OF LABOR POSSIBLE BY THE ORGANIZATION, BUT ALSO INCLUDED THE CONDITIONS FOR REALIZING THIS POTENTIAL.

NAMELY:

TECHNICAL EQUIPMENT OF LABOR;

STYLE AND METHODS OF PERSONNEL MANAGEMENT;

LABOUR ORGANIZATION;

STAFF PAYMENT AND INCENTIVE SYSTEM.

THE WORKER'S ABILITY TO WORK IS IMPLEMENTED UNDER CERTAIN TECHNICAL, ECONOMIC, ORGANIZATIONAL, SOCIAL AND OTHER CONDITIONS AND THE RESULTS OF LABOR DEPEND ON THIS.

The main aspects of the audit in the labor sphere: organizational and technological, socio-psychological, economic.

An audit in the labor sphere is a periodically conducted system of measures to collect information, analyze it and evaluate, on this basis, the effectiveness of an enterprise's activities in organizing labor and regulating social and labor relations.

Labor audit can be considered in three main aspects:

1) organizational and technological,

2) socio-psychological,

3) economic.

In the organizational and technological aspect, an audit is a verification of documentation and an analysis of indicators indicating the legitimacy and effectiveness of an enterprise. In the domestic labor economy, the analysis of labor indicators at enterprises has always been considered as an integral element of the organization of labor and labor relations. A certain constructive experience has been accumulated in this area, which can and should be effectively used. In Western practice, labor audits usually include analysis of data related to development programs. labor resources, including indicators of employee turnover, complaints, absenteeism, absenteeism, industrial injuries, staff attitudes to work and job satisfaction.

In the socio-psychological aspect, an audit in the labor sphere is an assessment of social and labor relations at an enterprise, which includes, along with the study of documentation, conducting independent surveys, questionnaires, individual and collective conversations, interviews with employees of various levels and categories. Thus, the assessment by employees of social and labor relations at the enterprise, the main factors work motivation and reserves for improving the company's activities from a subjective standpoint.

The economic aspect of labor audit is the definition of:

1) the competitiveness of an enterprise in the labor field, which is assessed by comparing the economic and social performance of the enterprise with legally established norms and standards or with average and best indicators in the industry at similar enterprises;

2) the effectiveness of the functioning of labor management services, identifying their role in improving the competitiveness of the enterprise;

3) the economic efficiency of the audit itself, comparing the costs of conducting an audit with its results.

Goals and objectives of personnel audit.

The main, global goal of personnel audit is to evaluate the effectiveness and productivity of personnel activities as one of the most important factors that ensure the profitability of the organization.

In management practice, personnel audit is, on the one hand, a method of observation, like a financial or accounting audit, and on the other hand, a management tool that allows you to solve a particular problem that arises in the field of labor relations.

The audit of personnel is carried out on the basis of principles generally recognized for any audit: professionalism, independence, reliability, honesty and objectivity, comparability with international law.

Such a principle as the independence of the audit is mainly inherent in external auditors who are independent of the management of the organization.

Personnel audit object - labor collective organizations, various aspects of it production activities, principles and methods of personnel management in the organization. The audit in the field of personnel should be carried out in the following areas:

Assessment of the personnel potential of the organization, qualitative and quantitative characteristics of the personnel;

Diagnostics of personnel processes and management procedures, evaluation of their effectiveness.

Definition. The purpose of the audit of human resources is to identify whether the organization has the human resources necessary and sufficient for its functioning and development; whether the staff is able to work effectively and in accordance with the chosen strategy. To do this, it is necessary to assess the actual composition of employees, as well as the characteristics of the personnel themselves, the presence of professionally important qualities and characteristics among employees.

Human resources assessment should include:

Analysis of the payroll of employees by age, educational, gender and other characteristics, natural attrition and its compliance with the organization;

Assessment of the staffing level in general and by management levels, including an assessment of the staffing of the technological process;

Assessment of the compliance of the educational and professional qualification level of the personnel, the degree of their preparedness with the requirements of production activities;

Structure analysis personnel for compliance with the requirements of technology and the job classifier;

Verification and analysis of data on the use of working time;

Assessment of staff turnover and absenteeism, the study of forms, dynamics, causes of movement work force, analysis of movement flows within the organization, the state of labor discipline;

Determining in dynamics the number of workers employed in unskilled and low-skilled labor, heavy manual labor;

Research of social aspects labor activity(work motivation, professional and qualification growth, marital status, housing, etc.);

Collection and analysis of data on the level of sanitary and hygienic production and living conditions(state of workplaces, cabins, catering places);

Diagnostics of the managerial, innovative potential of the organization's personnel, their ability to learn.

Types of personnel audit.

Depending on a number of factors, there are several types of personnel audit (table below).

Classification of personnel audit types

Personnel audit methods.

An important methodological role in conducting an audit and making informed decisions is played by monitoring in the field of personnel - a scientifically based system for periodically collecting, summarizing and analyzing personnel information and presenting the data obtained for making strategic and tactical decisions by the organization's management.

The main sources of information used to conduct an audit of personnel are laws and regulations in the field of labor management and labor relations, the labor indicators of the organization, the results of questionnaires and interviews of employees.

The complexity and versatility of the object and objectives of the personnel audit require the use of a variety of methodological tools for testing and analysis, which can be divided into three main groups of methods:

1) organizational and analytical, involving verification of documentation and reporting, analysis of labor indicators, indicating the effectiveness of the organization and its personnel. At the same time, from the total number of labor indicators, only those that have the greatest impact on the efficiency (profitability) of the organization should be singled out, among them indicators of the use of labor, working hours, labor quality, labor productivity, wages, etc. The sources of this information are documentation and reporting of the organization, including the balance of the organization's labor resources, job descriptions and specifications, job descriptions, data on the costs of hiring, firing, training and retraining of personnel, questionnaires and tests of candidates for vacant positions (jobs), the level of occupational morbidity, production injury, turnover, etc.;

2) socio-psychological methods, consisting in conducting independent opinion polls, questioning, individual and collective conversations, interviewing workers of various levels and categories. This group of methods is the most effective for assessing job satisfaction, attitude to work, relationships in the team, motivation to work, the effectiveness of management and the system of remuneration and compensation, etc.;

3) economic methods that allow, by comparing the economic and social indicators of the organization's activities with legally established norms and standards or with average or best indicators in the industry (group of similar organizations), to assess: the competitiveness of the organization in the labor market; the effectiveness of the functioning of personnel management services; effectiveness of the personnel audit itself.

Personnel audit technology.

TECHNOLOGY of personnel audit is a set of personnel audit methods.

The main stages of the audit: preparatory, collection of information, analysis and processing of information, evaluation of the effectiveness of the audit. Objectives and content of the stages of the audit.

The implementation of the audit involves the division of work into four stages.

At the preparatory stage, the following is carried out: formalization of the idea of ​​conducting an audit, determination of its goals, expected effectiveness for the organization; selection of personnel (inside the organization or outside it) for the organization of the audit, its training, if necessary; development of an internal document (order, order) outlining the deadlines, tasks, performers and participants in the audit, briefing performers and participants; development of a plan for collecting, providing and reviewing the analyzed information.

At the stage of information collection, verification of documentation and reporting, personnel monitoring, observation, surveys, questionnaires, interviews with employees, preliminary processing of statistical data, compilation of accounting and other information are carried out. It should be taken into account that statistical and other indicators become more accessible and meaningful in terms of analysis if computer equipment and modern information technologies are used to collect, store and process them.

At the stage of processing and analyzing information, the information obtained during the verification is processed and formalized in the form of tables, diagrams, diagrams, graphs and other forms of data presentation that are convenient for evaluation, and entered into a computer; at the same stage, according to the developed algorithm, data on personnel activities are analyzed and evaluated by comparison with similar especially successful organizations, scientifically based norms and standards, by applying methods of peer review, FSA, etc.

At the final stage - the stage of summarizing and presenting the evaluation results, conclusions and recommendations - the final material is prepared, including, as a rule, a report on the results of the audit. The report may consider various ways to improve personnel management, including the introduction of new technologies (information, office, telecommunications), formulate proposals for modifying existing management procedures, improving documentation, clarification. At the same stage, the assessment of the effectiveness of the personnel audit is carried out, which consists primarily in the socio-economic and socio-psychological effectiveness of the measures developed as a result of the audit to rationalize the organization of personnel work, as well as to improve the activities of the organization's personnel department.

Thus, the audit of personnel, especially in conditions market economy, allows you to increase the profitability of the organization by identifying intra-organizational reserves to improve the efficiency and productivity of the organization's personnel.

Strategic Marketing.

The essence and role of marketing in strategic management. Strategy and technical policy of the enterprise (firm). Strategy of foreign economic activity. Strategy for the use of human potential.

The essence and role of marketing in strategic management.

The most important task of strategic management is to establish and maintain a dynamic interaction of the organization with its environment, designed to provide it with competitive advantages, which is achieved by providing the buyer with the company's product. Therefore, marketing objectively occupies the position of one of the leading functions of strategic management. For a number of organizations, depending on what goals they pursue and what strategies they implement, marketing is a key function that ensures their successful functioning. Moreover, with the transition to a management philosophy, according to which the company should be fully oriented in its activities to the needs of the client (market driven management), and not try to produce products "convenient" for it, which they then try to sell to the client in any way, marketing becomes something more than a single management function.

Marketing is increasingly becoming the substance of business, penetrating all areas of the company. Speaking in the language of physiology, marketing becomes part of the company's brain and soul, its feelings, and finally a source of impulse that sets the company's body in motion and fills the company with vital energy. Here's how marketing was figuratively described by Peter Drucker. "This is the whole business as it appears from the point of view of the end result, i.e. from the point of view of customers" Thus, marketing plays a special role in strategic management, which goes well beyond the function of selling products and studying demand.

At the same time, it must be emphasized that the development of marketing, in turn, contributed to a change in the philosophy of management, the transition to strategic management. The conditions for the functioning of the company changed, the dynamism and degree of influence of the environment on the company grew, and in response to this, the marketing function developed. to consumer requests.

F. Kotler (Kotler, p. 25) offered the following schematic illustration of the changing role of marketing in an organization, which clearly shows how marketing has gradually turned from one of the functions carried out by the organization into its core (Fig. 14).

Objections can be raised about the exaggeration of the importance of marketing, since its key position is not typical for all organizations. However, if we perceive this change as a trend, then it should be noted that it is fully consistent with the real processes taking place recently in business, if we consider them from the standpoint of strategic management.

Strategy and technical policy of the enterprise (firm).

The strategy is a detailed comprehensive plan designed to ensure the implementation of the organization's mission and achievement of its goals. The strategy of the enterprise ensures the achievement of the goals of the overall long-term development of the enterprise and more specific goals that are quantified and over time.

The technical policy of the enterprise is a system of strategic measures carried out by the management of the enterprise in the field of strategy for improving product quality, resource saving, organizational and technical development of production as components of the management system. The technical policy is aimed at achieving strategic goals in the field of ensuring the competitiveness of manufactured goods, technologies, production and other facilities of the company.

Technical policy is part of the overall strategy. The technical policy implies a clearer planning of actions and steps that will be required to implement the specified strategy at the level of production processes.

The stages of development and implementation of the technical policy of the enterprise include:

Carrying out marketing research to determine the level of competitiveness of manufactured goods and developing strategic measures to achieve the competitiveness of goods in the future;

Development of a company strategy, which includes the ideology of technical policy;

Carrying out research and development work to create competitive products;

Organizational and technological preparation for the production of new goods;

Production and sale of new products of the enterprise.

The technical development plan is developed in the following areas:

Creation, development of production and modernization of products;

Introduction of progressive technological processes;

Automation and mechanization of production processes;

Improving the system of management, planning and organization of production;

Improving the efficiency of the use of material and fuel resources;

Renovation and modernization of fixed assets;

Improvement of cooperation and division of labor, organization and maintenance of workplaces, introduction of advanced techniques and methods of work;

Research and development work.

In technical policy, resource conservation is considered an important factor. Resource saving methods are technological processes, organizational and economic methods of resource consumption saving. Resource saving methods are implemented through organizational and technical measures.

Resource saving strategies at the enterprise can be the following: simplification of the structure, the principle of operation of the product; interspecific and intraspecific unification of the constituent parts of the goods; improving the manufacturability of the product design; organizational and technical development of production, etc.

The sustainable development of an enterprise is associated with the stability of individual elements of the system of socio-economic development of an enterprise. It is the technical policy of the enterprise that determines the reaction of the control system to changes in the external environment in order to prevent the collapse of the controlled system, the output of its functioning parameters beyond certain limits. The economic sustainability of an enterprise depends on the internal capabilities to effectively use all the resources at the disposal of the enterprise. A properly developed technical policy determines the main resources of the enterprise and its economic sustainability.

Strategy of foreign economic activity.

As a rule, an organization has sufficient incentives for self-development: the possibility of profit growth, the availability of finance, the requirements of owners, and a capacious domestic market create the basis for sustainable economic growth. Foreign economic activity should activate and not replace this potential.

Domestic organizations in a number of economic indicators (the level of labor productivity, the share of new technologies, the material structure of the economic complex) are still significantly behind foreign organizations. Therefore, the expansion of foreign economic relations, accompanied by the strengthening of competitive relations, should be based on a well-thought-out structural and industrial policy with an optimal combination of liberalization and protectionism measures at each stage of their development. Since the organization operates in the national economy, when forming its foreign economic strategy, it is necessary to distinguish between entrepreneurial, regional and federal priorities for the development of foreign economic activity. They may coincide, but they may also contradict each other. Therefore, it is important to find the optimal balance of interests of all subjects of foreign economic activity.

The development of foreign economic activity should not be accompanied by a weakening of the region's position in the system of international competitive relations. It involves the development and adoption of adequate measures to ensure economic security, both logistically and socially.

The implementation of the principles put forward implies the expansion of the content of all the main directions of the development of foreign economic activity - exports, imports, foreign and own foreign investments. With regard to the specifics of the organization's activities, the expansion of these areas should be carried out with an emphasis on the following points:

1. Export:

sale on the foreign market of goods with international technical and economic advantages;

scaling up production and securing employment in technological processes;

the formation of foreign exchange resources necessary to ensure import supplies, the accumulation of reserves and the servicing of international securities obligations;

creation of prerequisites for increasing the competitiveness of products manufactured by the organization.

2. Import:

meeting the needs for high-quality raw materials that are not produced within the national economy, or are produced in insufficient quantities (food, raw materials for non-ferrous metallurgy enterprises, etc.);

providing goods that have technical and economic advantages over the products of domestic producers (except for the most important goods of strategic importance, the production of which must be supported under any conditions);

modernization of the production and technological potential of the organization;

enrichment of supply in the regional market and formation of a competitive environment for domestic producers;

ensuring, on the basis of reciprocity, favorable conditions for the export of the organization's products.

3. Foreign investment:

expanding the scale of accumulation and carrying out advanced (compared to competitors) reconstruction and modernization of the production base of the organization;

creation of prerequisites for the interweaving of domestic and foreign capital in order to strengthen the organization's position in foreign markets and develop import-substituting industries;

bringing advanced technology and experience of market management into the economic system.

4. Own investments abroad:

promotion of products with a high degree of processing to foreign markets, development of infrastructure for foreign export support;

development of foreign industries to guarantee the provision of the domestic market with the necessary goods and services or to make a profit;

formation of sustainable cooperation ties for the overall strengthening of the organization's position in the global economy;

participation of the organization in the conversion of debts of foreign states into investments.

5. Ensuring economic security:

creation of a system for protecting the organization's sales market from possible negative effects of the international situation (production cycles, general structural changes, etc.);

diversification of foreign markets to stabilize the export of the organization's products;

ensuring guaranteed supply of the organization with the necessary imported raw materials and goods;

preservation of production (opportunities for a rapid increase in production) of a number of essential goods of strategic importance (technologies of similar importance), despite import competition;

diplomatic support favorable conditions for the foreign economic activity of the organization.

The implementation of the organization's foreign trade development strategy involves the following activities:

In accordance with the Federal Program for the Development of Exports, develop a Program for the Development of the Export Complex of the organization, focused on the formation of an optimal profile of international specialization in the structure of world economic relations.

Annual development, submission and approval at general meeting shareholders simultaneously with the draft financial and production documents of the program for the development of foreign economic activity, which includes a list of measures to stimulate foreign economic activity and determines the amount of financial, production and innovation resources allocated for these purposes.

Carrying out systematic work to study and analyze the structure of foreign economic activity, changes in its effectiveness at the level of the country, regions and individual industries, world market conditions and changes in the trade and political situation in order to clarify the sectoral and geographical priorities for the development of foreign economic activity of the organization in the process of implementing the foreign economic program.

Conducting a continuous analysis of the foreign economic activity of the organization's divisions for the timely elimination of problems and obstacles in the development of their activities through the use of the managerial potential of the management and divisions of the organization.

Coordination of measures affecting the sphere of foreign economic activity with the goals and objectives of the organization's foreign economic strategy, examination of regulations in terms of their impact on the conditions for the development of the organization's foreign economic activity.

Formation of a unified system of foreign economic information, functioning in cooperation with federal and foreign information centers of a similar profile.

Active use of measures of economic diplomacy to create favorable conditions for the foreign economic activity of the organization and protect its interests abroad.

The implementation of any strategy is fraught with risks, so let's consider the risks that arise when making strategic decisions within an organization.

Strategy for the use of human potential.

Strategy for the use of human potential - a strategy for developing the potential of the organization's personnel in order to ensure its strategic competitive advantage, presented in the form of a long-term program of action. The strategy should aim the personnel to achieve the goals of the organization of its long-term development.

This strategy, along with product marketing, is a key functional strategy for the organization.

At the present stage, the creation and effective use of the high potential of the organization's personnel is the main factor in achieving business success and winning the competition. Building a strong management team with a good mix of personal qualities and skill sets is one of the first steps in implementing a strategy. Staffing for the implementation of the strategy includes the selection of a strong management team, the selection and support of highly qualified employees.

The basis for creating a strategy is an adequate understanding of the main types of decisions that are made by an organization in the field of personnel management strategy:

1) selection, promotion and placement of personnel for all key positions of the organization; "create" - the formation of the personnel of the organization, based on the possibilities of the process of attracting, promoting, placing and developing personnel; "Buy" - attracting new personnel of exactly the quality that is necessary for each level of the organization. The strategy for each situation is selected individually, depending on the specifics of the business, the specifics of a particular situation and the specifics of the chosen corporate strategy as a whole.

2) assessment of the position of a person in the organization; the personnel assessment system can be focused on the "process" - the circumstances that are part of the process of achieving real results are important; or "result" - the candidate for the position must meet pre-established special professional indicators.

3) a reward system that provides adequate compensation, clearly defined benefits and motivation for the behavior of employees at all levels; "position-oriented compensation system" - remuneration is dictated by the nature of the work performed; “compensation system aimed at individual results and effective activities within the entire organization” - no special attention is paid to the hierarchical structure, the remuneration system is built on a very differentiated assessment of performance.

4) development of management, creating mechanisms for advanced training and career advancement; there are two main directions: "informal, intensive" - ​​used by companies that consider the development of management as the most important task in the field of human resource management (intensive and clearly formalized programs); formal, extensive.

Business accounting.

A prerequisite for the existence of human society is the production of material goods that are necessary to meet human needs in the form of housing, clothing, etc. (pro-in) This process is connected with the process of circulation and the process of exchange, distribution, and consumption of material goods. All these processes are very closely related. All these processes carry costs that are not indifferent to society, which is interested in how much it needs what goods, etc. All this caused the need for business accounting.

In the broad sense of the word, economic accounting is accounting for the economy, the economic activity of human society, which consists in the continuous circulation, distribution and consumption of material goods.

Economic activity consists of numerous business transactions, facts, processes that make up the objects of economic accounting. Economic accounting is made up of observation, measurement, registration, systematization of facts and processes of social reproduction.

Economic accounting is used primarily to observe, measure and register elements of the process of social reproduction: objects of labor (raw materials, materials, etc.) from which products are made, the cost of living labor for the manufacture of a social product, finished products produced in the production process, its presence, movement and use, as well as in settlement and credit relations arising from this. Consequently, there is a quantitative reflection of economic phenomena that make up the process of social reproduction (production, distribution, accounting and consumption), as well as a qualitative description of the phenomena mentioned, reveals their features in a certain social formation. Economic accounting aims to obtain the information necessary for social reproduction and management of relevant processes.

Consequently, economic accounting is a quantitative display and a qualitative description of the process of social reproduction in order to manage it.

Purposes and types of economic accounting. operational accounting. Accounting. Statistical accounting.

The main goal of economic accounting is the formation of high-quality (complete, reliable) and timely information about the financial and economic activities of the enterprise, necessary for the management and development of a market economy, for the preparation, justification and adoption of management decisions at various levels, to determine the behavior of the enterprise in the market, identifying the position of competing enterprises. Traditional types of economic accounting, depending on the nature of the data, methods of obtaining them and methods of grouping, include three types: operational, statistical and accounting. Comparatively new is tax accounting.

Operational accounting - is carried out at enterprises, at production sites and has an extremely wide base. It is associated with operational planning and management, is used for the current management of the enterprise. An example of this accounting can be information about daily attendance and non-attendance at work of employees of the enterprise according to the data in the time sheet, information about the release of cars on the line or downtime for various reasons, accounting for output per day, etc.

Statistical accounting - this is mainly an accounting of homogeneous mass phenomena and processes that take place both in society and in nature. Statistics monitors the fulfillment of plans for economic and social development, the distribution of productive forces, the availability of labor and material resources and their use, reveals reserves for increasing labor productivity and accelerating the introduction of new technology.

Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

This definition reflects:

the main stages of the accounting process (first, any accounting object is observed, then measured, it is registered, further processing of accounting information for its transfer to users);

main differences accounting from other types - statistical and operational.

All organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, are required to maintain accounting records, unless otherwise provided by international treaties of the Russian Federation.

Citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

The main tasks of accounting:

formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external users of financial statements - investors, creditors, etc.;

providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

Accounting meters.

For quantitative expression and qualitative characteristics of the property of the organization and economic processes, natural, labor and monetary meters are used.

Natural meters are used to account for the relevant accounting objects in physical units of mass (kilograms, tons), length (centimeters, meters), volume (liters, Cubic Meters), quantities. They are selected depending on the properties of the accounting objects taken into account. Natural meters take into account mainly material values ​​and the amount of work performed. In some cases, for the correct calculation of work, combined natural meters (tonne-kilometers) are used.

In natural meters, it is impossible to obtain generalizing data on heterogeneous economic means, i.e. combine the quantities of meat and flour expressed in kilograms, compare kilograms with meters.

Labor meters characterize the amount of working time spent in days, hours, minutes. They are most often used in combination with natural ones, for example, when setting production standards, calculating labor productivity, etc.

Monetary meters reflect the property of the organization and all business transactions in a single cost estimate (in rubles and kopecks). Such a generalizing indicator makes it possible to compare data on the size of the property of organizations, the cost of production, the results of financial activities, etc. In essence, all the main indicators of the economic activity of organizations and enterprises can only be expressed in monetary terms.

The money meter is often used in combination with natural and labor, for example, when calculating the average wages, calculating the cost of a unit of production, etc.

Socio-psychological climate of the team.

The essence of the socio-psychological climate of the team. Factors in the formation of the socio-psychological climate of the team. Indicators of the socio-psychological climate. Methods for diagnosing the socio-psychological climate.

The essence of the socio-psychological climate of the team.

The conditions in which the members of the working group interact affect the success of their joint activities, on satisfaction with the process and results of work. In particular, these include the sanitary and hygienic conditions in which employees work: temperature, humidity, lighting, spaciousness of the room, the availability of a comfortable workplace, etc. Of great importance is the nature of the relationship in the group, the dominant mood in it. To denote the psychological state of the group, such concepts as “socio-psychological climate”, “psychological atmosphere”, “social atmosphere”, “climate of the organization”, “microclimate”, etc. are used.

By their origin, these concepts are largely metaphorical. An analogy can be drawn with the natural and climatic conditions in which a plant lives and develops. In one climate it may flourish, in another it may wither. The same can be said about the socio-psychological climate: in some conditions, the group functions optimally and its members get the opportunity to fully realize their potential, in others, people feel uncomfortable, tend to leave the group, spend less time in it, their personal growth slows down.

When talking about the socio-psychological climate (SPC) of the team, they mean the following:

a set of socio-psychological characteristics of the group;

the prevailing and stable psychological mood of the team;

the nature of relationships in the team;

integral characteristic of the state of the team.

A favorable SEC is characterized by optimism, joy of communication, trust, a sense of security, safety and comfort, mutual support, warmth and attention in relationships, interpersonal sympathy, openness of communication, confidence, cheerfulness, the ability to think freely, create, grow intellectually and professionally, contribute to development of the organization, making mistakes without fear of punishment, etc.

An unfavorable SEC is characterized by pessimism, irritability, boredom, high tension and conflict in relations in a group, uncertainty, fear of making a mistake or making a bad impression, fear of punishment, rejection, misunderstanding, hostility, suspicion, distrust of each other, unwillingness to invest efforts in a joint product, in development of the team and the organization as a whole, dissatisfaction, etc.

Factors in the formation of the socio-psychological climate of the team.

There are a number of factors that determine the socio-psychological climate in the team. Let's try to list them.

Global macro environment: the situation in society, the totality of economic, cultural, political and other conditions. Stability in the economic and political life of society ensures the social and psychological well-being of its members and indirectly affects the socio-psychological climate of working groups.

Local macro environment, i.e. an organization that includes a workforce. The size of the organization, the status-role structure, the absence of functional-role contradictions, the degree of centralization of power, the participation of employees in planning, in the distribution of resources, the composition of structural units (gender and age, professional, ethnic), etc.

Physical microclimate, sanitary and hygienic working conditions. Heat, stuffiness, poor lighting, constant noise can become a source of increased irritability and indirectly affect the psychological atmosphere in the group. On the contrary, a well-equipped workplace, favorable sanitary and hygienic conditions increase job satisfaction in general, contributing to the formation of a favorable SEC.

Job satisfaction. Great importance for the formation of a favorable SEC, it has to do with how interesting, diverse, creative work is for a person, whether it corresponds to his professional level, whether it allows him to realize his creative potential, grow professionally. The attractiveness of work increases satisfaction with working conditions, pay, the system of material and moral incentives, social security, vacation distribution, work schedule, information support, career prospects, the opportunity to improve one's professionalism, the level of competence of colleagues, the nature of business and personal relationships in the team vertically and horizontal, etc. The attractiveness of the work depends on how its conditions correspond to the expectations of the subject and allow him to realize his own interests, satisfy the needs of the individual:

in good working conditions and worthy material remuneration;

in communication and friendly interpersonal relationships;

creative and interesting work, opportunities for professional and personal development, realization of one's potential.

The nature of the activity performed. The monotony of activity, its high responsibility, the presence of a risk to the health and life of an employee, stressful nature, emotional richness, etc. - all these are factors that can indirectly negatively affect the SEC in the work team.

Organization of joint activities. The formal structure of the group, the way of distribution of powers, the presence of a single goal affects the SEC. The interdependence of tasks, the unclear distribution of functional responsibilities, the inconsistency of the employee with his professional role, the psychological incompatibility of the participants in joint activities increase the tension of relations in the group and can become a source of conflict.

Psychological compatibility is an important factor influencing SEC. Psychological compatibility is understood as the ability to work together, which is based on the optimal combination of the personal qualities of the participants in the team. Psychological compatibility may be due to the similarity of the characteristics of the participants in joint activities. It is easier for people who are similar to each other to establish interaction. Similarity contributes to a sense of security and self-confidence, increases self-esteem. The basis of psychological compatibility may also be the difference in characteristics according to the principle of complementarity. In this case, people are said to fit together "like a key to a lock." The condition and result of compatibility is interpersonal sympathy, the attachment of participants in the interaction to each other. Forced communication with an unpleasant subject can become a source of negative emotions.

The degree of psychological compatibility of employees is influenced by how homogeneous the composition of the working group is according to various social and psychological parameters:

There are three levels of compatibility: psycho-physiological, psychological and socio-psychological:

The psychophysiological level of compatibility is based on the optimal combination of the features of the sensory system (vision, hearing, touch, etc.) and the properties of temperament. This level of compatibility is of particular importance when organizing joint activities. Choleric and phlegmatic will perform the task at a different pace, which can lead to disruptions in work and tension in relations between workers.

The psychological level implies the compatibility of characters, motives, types of behavior.

The socio-psychological level of compatibility is based on the consistency of social roles, social attitudes, value orientations, and interests. It will be difficult for two subjects striving for dominance to organize joint activities. Compatibility will be facilitated by the orientation of one of them to submission. A quick-tempered and impulsive person is more suitable as a partner for a calm and balanced employee. Psychological compatibility is facilitated by self-criticism, tolerance and trust in relation to the interaction partner.

Harmony is the result of the compatibility of employees. It ensures the maximum possible success of joint activities at minimum cost.

The nature of communications in an organization acts as a factor in the SEC. The lack of complete and accurate information on an important issue for employees creates fertile ground for the emergence and spread of rumors and gossip, weaving intrigues and behind-the-scenes games. The manager should carefully monitor the satisfactory information support of the organization. Low communicative competence of employees also leads to communication barriers, increased tension in interpersonal relationships, misunderstanding, mistrust, and conflicts. The ability to clearly and accurately express one's point of view, possession of constructive criticism techniques, active listening skills, etc. create conditions for satisfactory communication in the organization.

Leadership style. The role of the leader in creating the optimal SEC is crucial:

Democratic style develops sociability and trust in relationships, friendliness. At the same time, there is no feeling of imposition of decisions from outside, “from above”. The participation of team members in management, characteristic of this style of leadership, contributes to the optimization of the SEC.

An authoritarian style usually breeds hostility, submissiveness and fawning, envy and mistrust. But if this style leads to a success that justifies its use in the eyes of the group, it contributes to a favorable SEC, such as in sports or in the army.

The conniving style results in low productivity and quality of work, dissatisfaction with joint activities and leads to the formation of an unfavorable SEC. The conniving style may be acceptable only in some creative teams.

If the manager makes excessive demands, publicly criticizes employees, often punishes and rarely encourages, does not appreciate their contribution to joint activities, threatens, tries to intimidate them with dismissal, deprivation of bonuses, etc., behaves in accordance with the slogan “the boss is always right”, does not listen to the opinion of subordinates, is inattentive to their needs and interests, then he forms an unhealthy working atmosphere. The lack of mutual respect and trust makes people take a defensive position, protect themselves from each other, the frequency of contacts is reduced, communication barriers, conflicts arise, there is a desire to leave the organization and, as a result, there is a decrease in productivity and product quality.

Fear of punishment gives rise to the desire to avoid responsibility for the mistakes made, shifting the blame to others, and the search for a "scapegoat". For this role, as a rule, a person (a group of persons) is chosen who is not guilty of what happened, but differs from the majority of employees, is not like them, is weak and is not able to stand up for himself. He becomes the object of attacks, hostility, unfounded accusations. The presence of a "scapegoat" allows group members to defuse tension and dissatisfaction, which easily accumulate in an atmosphere of mutual distrust and fear. Thus, the group maintains its own stability and cohesion. It seems paradoxical, but no matter how much hostility and hostility the “scapegoat” causes in its address, the group needs it as a “safety valve” that allows it to get rid of aggressive tendencies. The search for a "scapegoat" plays the role of a mechanism for integrating and stabilizing relations in a group, avoiding sharp and intense conflicts. But this process provides only a partial, one-time effect. The source of tension and dissatisfaction in the organization remains, and the wrong behavior of the leader plays a significant role in their appearance.

Even if the leader uses an authoritarian management style, it can be positive if, when making a decision, he takes into account the interests of employees, explains his choice to them, makes his actions understandable and justified, in other words, pays more attention to establishing a strong and close relationship with subordinates.

Thus, the leader can significantly influence the nature of interpersonal relations in the work team, the attitude towards joint activities, satisfaction with the conditions and results of work, i.e. socio-psychological climate, on which the effectiveness of the organization as a whole largely depends.

Indicators of the socio-psychological climate.

The main indicators of the socio-psychological climate of the workforce are the desire to preserve the integrity of the group, compatibility, harmony, cohesion, contact, openness, responsibility. Let us briefly consider the essence of these indicators.

Cohesion is one of the processes that unite the unit. Characterizes the degree of commitment to the group of its members. It is determined by two main variables - the level of mutual sympathy in interpersonal relationships and the degree of attractiveness of the group for its members.

Responsibility - control over activities in terms of compliance with the rules and regulations adopted in the organization. In units with a positive socio-psychological climate, employees tend to take responsibility for the success or failure of joint activities.

Contact and openness - determine the degree of development of personal relationships between employees, the level of psychological closeness between them.

Methods for diagnosing the socio-psychological climate.

Methods for studying climate can be very diverse. Most commonly used:

Observation is the most main method work of a psychologist;

Interviews with managers and employees;

Survey of employees on a specially designed questionnaire;

Analysis of the documentation of the company, reflecting labor activity, productivity, quality of work;

Test "Socio-psychological climate" O. S. Mikhalyuk (- Social and psychological problems of the production team / Edited by E. V. Shorokhova M, 1983 .;

Test "Satisfaction with work" by V.P. Zakharov "" Zakharov V.P. Job satisfaction (description and measurement) // Personality and activity / Edited by A. A. Krylov. L., 1982;

Test "Well-being - activity - mood";

Test "Color painting" by A. N. Lutoshkin

"* Lutoshkin A. N. Emotional potentials of the team. M., 1988. *";

Test of specific situations by A. A. Ershova "" Volkov I. P. To the leader about the human factor L, 1989. ** ";

Test "Management style" A. A. Zhuravleva***** Social and psychological climate of the team. Theory and methods of study / Ed. E. V. Shorokhova. M, 1979.) "*;

Pulsar test L. G. Pochebut

Today, more than ever, the problem of the effective use of human resources of an enterprise is of particular relevance. Not only because a close-knit team of professionals can become a serious competitive advantage enterprises. Not only because personnel is one of the resources, the efficiency of which contributes to the overall efficiency of the enterprise. It's just that the staff is actually the enterprise, and on what they will depend, in the end, what this enterprise will be like.

The need for the services of an auditor arose in connection with the following circumstances:

1. the possibility of biased information on the part of its compilers (administration) in the event of a conflict between them and users of this information (owners, investors, creditors);

2. dependence of the consequences of decisions (and they can be very significant) on the quality of information;

3. the need for special knowledge to verify information;

4. The lack of information users have access to it to assess its quality.

These and a number of other reasons have led to the emergence of a public need for the services of independent experts with appropriate training, qualifications, experience and permission to provide such services.

Theoretical aspects of the audit of the organization's personnel

Personnel audit - a system of consulting support, analytical assessment and independent examination of the organization's personnel potential, which allows to identify the compliance of the organization's personnel potential with its goals and development strategy; compliance of the activities of the personnel and management structures of the organization with the existing regulatory and legal framework; the effectiveness of personnel work in solving the problems facing the personnel of the organization, its management, individual structural divisions; causes social problems(risks) and possible ways to address them or reduce their negative impact.

The object of the personnel audit is the labor collective of the organization, various aspects of its production activities, the principles and methods of PM in the organization.

the main objective this audit is an assessment of the effectiveness and productivity of the personnel, as one of the most important factors that ensure the profitability of the organization.

The essence of the personnel audit is the assessment of the compliance of the organization's personnel potential with its goals and development strategy; diagnosis of the causes of problems due to the fault of the personnel, as well as an assessment of their importance and the possibility of resolution; formulation of specific recommendations for management and the personnel management service to eliminate them.

The subject of personnel audit are almost all components of the personnel management process.

The main principles of the audit of personnel (external audit, independent of the management of the enterprise):

Professionalism;

Independence;

Reliability;

Honesty;

Objectivity;

Comparability with international law.

The main areas of personnel audit:

a) Assessment of the organization's human resources potential, qualitative and quantitative characteristics of the personnel (whether the number of employees is sufficient for the normal functioning and development of the organization; whether the personnel is able to work efficiently and in accordance with the chosen strategy. For this, the actual composition of the workers, the characteristics of the personnel themselves, the availability of professionally important qualities and characteristics.

b) Diagnostics of personnel processes and procedures of PM, evaluation of their effectiveness.

Table 1

The main parameters of personnel audit by personnel management functions

Basic functions of personnel management	Content of the audit
Formation of Personnel Policy	Assessment of the current state of the CP, the degree of its consistency with the goals of the organization, its development strategy, assessment of the relationship of the CP with the specifics of the organization and external conditions.
Personnel planning	Assessment of available resources, goals and prospects for the development of the organization, future staffing needs; analysis staffing, changes K. capacity of the organization.
Personnel use	Analysis of the level of employment of personnel; analysis of ensuring the stability of the composition of employees; studying the employment of women, the elderly and other vulnerable segments of the population.
Personnel recruiting	Evaluation of recruitment methods, sources and methods of covering the needs of the organization's personnel, the cost of hiring, the availability of vacancies with candidates; assessment of the interaction of the organization with employment services, local authorities, competitors.
Business staff appraisal	Analysis of the use of forms of business assessment of personnel, the frequency of its conduct; results and decisions based on these results.
Career guidance and adaptation	Analysis of career guidance and adaptation methods, evaluation of their effectiveness (the number of dismissed, conflicts in the departments of newcomers), analysis of problems in the period of adaptation.
Training	Analysis of the goals and forms of training, their compliance with the goals of the organization, the duration and content of training; evaluation of trained personnel; assessment of actual learning outcomes.
Work with personnel reserves	Analysis of management activities in the organization; assessment of managerial capacity and identification of training needs personnel reserve; assessment of methods of work with personnel reserves.
Service-professional promotion, staff business career	Analysis of the personnel promotion system; analysis of job replacement schemes; analysis of the implementation of the personnel growth plan;
Organization of labor activity of personnel	Analysis of working conditions, safety and labor protection; analysis of the state of labor rationing; assessment of the effectiveness of the organization of jobs, distribution of work; investment analysis financial resources in this region.
Motivation and stimulation of labor	Analysis of executive forms and incentive systems, their relationship with staff motivation; analysis of the level and structure of remuneration.
Labor relations in teams	Diagnostics of the socio-psychological climate, assessment of the level social tension in the organization, resistance to change, diagnostics organizational culture, type of management team, assessment of the level of compliance with the goals and specifics of the organization.

Goals and functions of personnel assessment

The main purpose of a personnel audit is to identify reserves for increasing the level of personnel productivity. Personnel evaluation is mainly accompanied by setting the following goals:

Informational (informing company employees);

Creation of a reserve for promotion (career growth of employees);

Identification of training needs (in order to develop a training plan,

training and retraining of personnel);

Administrative (the basis for making personnel decisions: promotion, demotion, relocation, dismissal);

Improving communication links (mutual understanding, interaction, industrial relations between the head of the unit and the employee);

Differentiation of remuneration for work (establishment of a fair level of payment).

Moreover, depending on the objectives of the assessment, the question is decided which characteristics of employees and indicators of their labor activity are subject to assessment and which of the existing assessment methods best meet the achievement of the goals set.

Personnel assessment performs many functions:

Constructive: underlies the adoption of personnel decisions;

Coordination: acts as information support operational management in order to improve the efficiency of the organization;

Control: verification of relevant characteristics, for example, professionally important qualities of a candidate for a position, assessment of quantitative and qualitative results, individual contribution, achievement of goals, etc.

Analytical: assessment is the information base for analysis;

Communication: the assessment procedure is a way of conveying to the employee the recognition of the results of his activities, serves as a signal for correcting behavior, provides feedback;

Motivational: assessment itself is the most important means of motivating people, since it shows the direction of desirable - undesirable forms of manifestation labor behavior or attitude to work.

All of these functions are closely interrelated and provide systems approach to personnel management.

Monitoring in the field of personnel is a scientifically based system of periodic collection, generalization and analysis of personnel information and presentation of the data obtained for making strategic and tactical decisions by the management of the organization.

Sources of information in the audit of personnel:

Constituent documents;

Questionnaires, questionnaires, scales;

Appointment decisions;

staffing;

Internal labor regulations, regulations on

personal data;

work books;

Movement accounting book work books and inserts in them;

Personal cards in the form T-2;

Laws and instructions in the field of labor and labor relations;

The results of questioning and interviewing employees.

Object of assessment

The objective process of personnel assessment is a direct reflection of the tasks facing the organization. Undoubtedly, the object of evaluation should correspond to the tasks set and contribute to their achievement. Depending on the characteristics of the work and the purpose of the assessment, the main attention of the appraisers can be directed to the result or the process of achieving it (the behavior expected from the employee of the company, the development of his potential abilities and capabilities).

The following can be assessed directly:

The results of the execution of individual tasks;

Behavior style;

Characteristics of an employee.

Fulfillment of individual tasks. If the result is more important than the means to achieve it, then in a good way is an assessment by indicators characterizing the final results. An example of such indicators is the number of products produced, the labor intensity of a unit of production, etc. for example, the activity of an employee of a trading company can be evaluated based on the total sales in the service area, the increase in the number of new customers. The main directions of using the assessment of the results of personnel work:

Justification of decisions in the field of wages and bonuses,

Feedback on the results of labor efficiency assessment,

Identification of training needs,

Identifying candidates for promotion,

Individual planning for improving results,

overlay disciplinary action, dismissal.

Behavior. In many cases it is difficult to assess the performance specific tasks, which can be directly placed in front of the performer. This is of particular relevance to those workers who work in a group (or the product of their labor is the result of a group effort). In this case, the result of the work of the group is easy to determine, but it is sometimes almost impossible to clearly determine the contribution of each. Also to evaluate the personnel in direct contact with customers - sellers, social workers, service workers. This assessment requires a preliminary analysis of the content of the work and the establishment of certain standards of behavior, the deviation from which negatively affects the effectiveness of the work.

Individual characteristics of workers. It is carried out in special personnel assessment centers and is based on a measurement or assessment psychological features personalities of various categories of employees or most salient features their personalities. Qualities such as "positive attitude to work", purposefulness, ability to work in a team, friendliness may not always be closely related to the results of work, but they cannot be ignored, so they should also be used in staff assessment. These evaluation criteria are very important, for example, when deciding on the placement of personnel, their movement within the company, when planning a career, while the use of these indicators is unlikely to be appropriate when resolving issues related to justifying the level of wages of a particular employee and the size of his bonuses.

Indicators that characterize the results, as well as the behavior of employees, can also be successfully used in determining the needs for staff training. In accordance with labor legislation, the preferential right to retain work in these cases is granted to employees with higher labor productivity and qualifications. Thus, the assessment in solving these issues is also the legal basis for the legitimacy of the decisions made.

Criteria for assessing personnel performance

When developing an employee evaluation system, it is necessary to decide on the basis of what criteria the evaluation will be carried out, in other words, what exactly in the employee’s activity we need to evaluate. Speaking of criteria, we proceed from the following definition: “Criteria are those characteristics of work and work behavior that, in the opinion of qualified observers, constitute the necessary “standards of excellence” that must be achieved so that both the organization and the individual can realize their goals. » .

Criteria for evaluating activities are divided on various grounds, among which the following groups of criteria can be distinguished:

Organizational or corporate: availability and compliance with them is the same for all employees. For example:

Quality,

Timeliness,

Completeness of performance of duties, etc.

Criteria corresponding to a particular workplace, type of activity (or specialized). This group of criteria is fixed in separate documents - performance evaluation methods developed for each individual position.

Quantitative indicators are the most common criteria for evaluating the performance of personnel. This is the clearest, most objective and most direct way of evaluation, in which employees are evaluated on the basis of the results achieved. For the manager, the main result of his work is the performance indicators achieved by his subordinates, and the timeliness of the implementation of established plans.

Qualitative evaluation criteria include:

Quality of work. Very often, the quality of work is more important than labor productivity. As in the evaluation of quantitative indicators, there may be factors that "noise" the results of the evaluation of the quality of work. For example, outdated equipment, low quality raw materials can lead to a deterioration in the quality of work;

The individual characteristics of an employee are assessed using various rating scales, questionnaires or tests that allow assessing personal and business qualities, as well as features of work behavior that affect work efficiency. When evaluating the personal qualities of an employee, those qualities that have highest value to achieve high results: sociability, personal maturity, emotional stability and others. When evaluating business qualities, as a rule, the degree of manifestation of an employee's qualities that characterize his attitude to the assigned work is determined. First of all, we are talking about such qualities as:

Independence,

Responsibility,

initiative,

Reliability,

Perseverance etc.

Evaluation of work behavior, as a rule, is designed to determine the extent to which the employee is characterized by those types of behavior that can make a positive contribution to the achievement of high work results: behavior in difficult situations, features of work behavior when interacting with a manager, work colleagues and clients.

Objective and subjective criteria. The most widely used are objective criteria for evaluating performance: standards, quality and productivity standards that can be set for almost any job. It is most acceptable to use objective criteria to evaluate the activities of managers and top managers, since these employees either determine the company's development strategy or have a real impact on the course of events. It is often said that criteria must necessarily be objective, measurable and verifiable. But the process can also be evaluated by subjective criteria. Subjective criteria include such indicators and characteristics that are evaluated based on the opinions and assessments of experts. This category of criteria is used, in particular, when evaluating the activities of executing specialists. Objectivity here will always be relative. The main thing in this case is that it is convenient for the manager to achieve his goals with the help of specialists who are subordinate to him. Accordingly, only the subjective opinion of colleagues, and primarily the immediate supervisor, can serve as a measure of the correctness of the employee's production behavior.

Integral and simple criteria. It is not difficult for almost any worker to collect information about his level of productivity, the quality of his work and the main features of his work behavior, such as labor discipline, the level of conflict. In addition, with the help of experts, which can be the immediate supervisor of the assessed person or his colleagues, the degree of expression of certain business qualities that are important for work can be assessed: responsibility, initiative, independence in decision-making, etc.

If, when assessing the performance of an employee, one indicator takes into account, combines or combines information obtained as a result of the assessment various characteristics work and working behavior of the assessed person, then such an indicator is an integral assessment. If individual aspects of work or work behavior are evaluated, such as the level of productivity or the absence of delays for work, then these indicators can be considered as simple criteria.

A set of simple criteria makes it possible to obtain a differentiated assessment of the work and work behavior of a given employee, which in some cases is preferable to an integral one.

Another issue related to the use of integral and simple indicators is the compensatory possibilities of various assessed indicators. For example, not too high professional competence leader can be successfully compensated for by his high organizational skills. However, it should be remembered that for many professions there are areas where a person cannot make up for the deficit in one area at the expense of good work in another.

The criteria for evaluating the work of personnel are designed to evaluate the contribution of an employee to achieving the goals of the organization, which enables the management of the organization to make the right administrative decisions. Choice of specific evaluation criteria ( personal qualities, work behavior or work results) depends on the categories of employees being assessed and on how the results are expected to be used.

Methods and stages of personnel audit

The complexity of the personnel audit object involves the use of a variety of methods for conducting verification and analysis, which can be divided into three main groups of methods:

Organizational and analytical methods - verification of documents and reporting. Analysis of labor indicators on the performance of the organization and its personnel (indicators of the use of labor force, working hours, quality and productivity of labor, wages). Sources of information: balance of labor resources, job description and specifics, job descriptions, data on the costs of hiring, firing, training and retraining of personnel, questionnaires and tests of candidates, the level of occupational injuries and general morbidity;

Socio-psychological methods - conducting sociological surveys, questioning, individual and collective conversations, interviewing workers at various levels. These methods are used to assess satisfaction with work, attitude to work, relationships in the team, motivation to work, the effectiveness of management and the reward system;

Economic methods - by comparing the economic and social performance of an organization with legally established norms, standards, or with average and best indicators in the industry (a group of similar organizations) to evaluate: the competitiveness of an enterprise in the labor market, the effectiveness of the functioning of personnel management services, the effectiveness of the personnel audit itself.

Below, in table 1, the classification of types of personnel audit is given.

Table 1

Classification of personnel audit types.

Classification signs	Audit type	Main characteristics
Frequency of holding	a) current b) operational c) regular d) panel	is carried out according to a predetermined schedule for a certain period of time; at the direction of management; at certain intervals; an unchanged technique on the same groups of people and the same objects.
Completeness of coverage of the studied objects	a) complete b) local c) thematic	coverage of all objects; coverage of a separately selected group of objects; all objects, but on one subject.
Analysis Method	a) complex b) selective	all methods; employees selected according to a special sampling methodology are subjected to analysis.
Conduct level	a) strategic b) managerial c) tactical	at the senior management level; at the level of line managers; at the HR level.
Test method	a) external b) internal	carried out by third-party specialized organizations; carried out by the workers of the organization itself.

Stages of personnel audit:

The preparatory stage is the definition of the goals of the audit, the expected effectiveness for the organization, the selection of personnel (inside or outside the organization) for the organization of the audit, its training, the development of an internal document (order, instruction), deadlines, tasks, briefing of performers, development of a collection plan, provision and program consideration of information analyses.

Collection of information - verification of documentation and reporting, conversations with employees, preliminary processing of statistical data.

Processing and analysis of information - information is drawn up in the form of tables, diagrams, diagrams, entered into a computer. Analysis and evaluation of personnel performance data by comparison with similar particularly successful organizations, scientifically based standards, by applying peer review methods, etc.

Summarizing and presenting the evaluation results, conclusions and recommendations - the final material, including the personnel audit report. Ways to improve personnel management are indicated (introduction of new technologies - communication, office, information), proposals for modifying personnel management, clarification of documentation. Here, the assessment of the effectiveness of the audit of personnel consists in the proposed rationalization measures in the field of labor, personnel service.

CONCLUSION

The result of the personnel audit is a large amount of reliable information that allows you to form a clear idea of ​​the state of personnel in the organization, namely, information on the perception of employees of the work of their colleagues, intra-group processes of the team, problems that arise for the staff in the process of performing their work. Based on these data, both a system of corrective measures can be formed, and a strategy for developing the company's human resources potential can be built. In addition, the conduct of the survey procedure itself, especially in terms of proposing its own list of changes in the organization of the work of the organization, increases, as experience shows, the motivation of staff to work, increasing the involvement of employees in the company's management processes.

BIBLIOGRAPHY

1. Kartashova L.V. Odelog Yu.G. Personnel Management. Efficiency assessment: M. - 2004. 490s.

2. Bazarova T.Yu., Eremina B.L. Personnel management.: M - 2003. 375s.

3. Krylova A.A. Prushinsky Yu.V. Enterprise personnel management.: M - 2002. 228s.

4. Muzychenko V.A. Personnel Management. : M. - 2006. 298s.

5. Travin V.V. Dyatlov V.A. Enterprise personnel management. : M. - 2000. 340s.

6. R. Wayne Mondy, R.M. Know, R. Shane. Personnel Management. : S.-P .. - 2004. 569s.

7. Mikhailova E.V. Company Management, No. 10 (29), 2003. 38p.

8. Petrovsky A.V. Yaroshevsky M.G. Psychology. Vocabulary. 2nd ed.: M.1990.590s.

9. Sokolov A.V. Introduction to theory social communication. : St. Petersburg. - 2006. 378s.

10. Shcherbina V.V. Sociology of organizations. : M. - 2003.420s.

Today, more than ever, the problem of the effective use of human resources of an enterprise is of particular relevance. Not only because a close-knit team of professionals can become a serious competitive advantage for an enterprise. Not only because personnel is one of the resources, the efficiency of which contributes to the overall efficiency of the enterprise. It's just that the staff is actually the enterprise, and on what they will depend, in the end, what this enterprise will be like.

The need for the services of an auditor arose in connection with the following circumstances:

1. the possibility of biased information on the part of its compilers (administration) in the event of a conflict between them and users of this information (owners, investors, creditors);

2. dependence of the consequences of decisions (and they can be very significant) on the quality of information;

3. the need for special knowledge to verify information;

4. The lack of information users have access to it to assess its quality.

These and a number of other reasons have led to the emergence of a public need for the services of independent experts with appropriate training, qualifications, experience and permission to provide such services.

Theoretical aspects of the audit of the organization's personnel

Personnel audit - a system of consulting support, analytical assessment and independent examination of the organization's personnel potential, which allows to identify the compliance of the organization's personnel potential with its goals and development strategy; compliance of the activities of the personnel and management structures of the organization with the existing regulatory and legal framework; the effectiveness of personnel work in solving the problems facing the personnel of the organization, its management, individual structural divisions; causes of social problems (risks) and possible ways to solve them or reduce their negative impact.

The object of the personnel audit is the labor collective of the organization, various aspects of its production activities, the principles and methods of PM in the organization.

The main purpose of this audit is to evaluate the effectiveness and productivity of the personnel, as one of the most important factors that ensure the profitability of the organization.

The essence of the personnel audit is the assessment of the compliance of the organization's personnel potential with its goals and development strategy; diagnosis of the causes of problems due to the fault of the personnel, as well as an assessment of their importance and the possibility of resolution; formulation of specific recommendations for management and the personnel management service to eliminate them.

The subject of personnel audit are almost all components of the personnel management process.

The main principles of the audit of personnel (external audit, independent of the management of the enterprise):

Professionalism;

Independence;

Reliability;

Honesty;

Objectivity;

Comparability with international law.

The main areas of personnel audit:

a) Assessment of the organization's human resources potential, qualitative and quantitative characteristics of the personnel (whether the number of employees is sufficient for the normal functioning and development of the organization; whether the personnel is able to work efficiently and in accordance with the chosen strategy. For this, the actual composition of the workers, the characteristics of the personnel themselves, the availability of professionally important qualities and characteristics.

b) Diagnostics of personnel processes and procedures of PM, evaluation of their effectiveness.

Table 1

The main parameters of personnel audit by personnel management functions

Basic functions of personnel management	Content of the audit
Formation of Personnel Policy	Assessment of the current state of the CP, the degree of its consistency with the goals of the organization, its development strategy, assessment of the relationship of the CP with the specifics of the organization and external conditions.
Personnel planning	Assessment of available resources, goals and prospects for the development of the organization, future staffing needs; analysis staffing, changes K. capacity of the organization.
Personnel use	Analysis of the level of employment of personnel; analysis of ensuring the stability of the composition of employees; studying the employment of women, the elderly and other vulnerable segments of the population.
Personnel recruiting	Evaluation of recruitment methods, sources and methods of covering the needs of the organization's personnel, the cost of hiring, the availability of vacancies with candidates; assessment of the interaction of the organization with employment services, local authorities, competitors.
Business staff appraisal	Analysis of the use of forms of business assessment of personnel, the frequency of its conduct; results and decisions based on these results.
Career guidance and adaptation	Analysis of career guidance and adaptation methods, evaluation of their effectiveness (the number of dismissed, conflicts in the departments of newcomers), analysis of problems in the period of adaptation.
Training	Analysis of the goals and forms of training, their compliance with the goals of the organization, the duration and content of training; evaluation of trained personnel; assessment of actual learning outcomes.
Work with personnel reserves	Analysis of management activities in the organization; assessment of managerial potential and identification of needs for the training of a personnel reserve; assessment of methods of work with personnel reserves.
Service-professional promotion, staff business career	Analysis of the personnel promotion system; analysis of job replacement schemes; analysis of the implementation of the personnel growth plan;
Organization of labor activity of personnel	Analysis of working conditions, safety and labor protection; analysis of the state of labor rationing; assessment of the effectiveness of the organization of jobs, distribution of work; analysis of financial investments in this area.
Motivation and stimulation of labor	Analysis of executive forms and incentive systems, their relationship with staff motivation; analysis of the level and structure of remuneration.
Labor relations in teams	Diagnostics of the socio-psychological climate, assessment of the level of social tension in the organization, resistance to change, diagnostics of organizational culture, type of management team, assessment of the level of compliance with the goals and specifics of the organization.

Goals and functions of personnel assessment

The main purpose of a personnel audit is to identify reserves for increasing the level of personnel productivity. Personnel evaluation is mainly accompanied by setting the following goals:

Informational (informing company employees);

Creation of a reserve for promotion (career growth of employees);

Identification of training needs (in order to develop a training plan,

training and retraining of personnel);

Administrative (the basis for making personnel decisions: promotion, demotion, relocation, dismissal);

Improving communication links (mutual understanding, interaction, industrial relations between the head of the unit and the employee);

Differentiation of remuneration for work (establishment of a fair level of payment).

Moreover, depending on the objectives of the assessment, the question is decided which characteristics of employees and indicators of their labor activity are subject to assessment and which of the existing assessment methods best meet the achievement of the goals set.

Personnel assessment performs many functions:

Constructive: underlies the adoption of personnel decisions;

Coordination: acts as information support for operational management in order to increase the efficiency of the organization;

Control: verification of relevant characteristics, for example, professionally important qualities of a candidate for a position, assessment of quantitative and qualitative results, individual contribution, achievement of goals, etc.

Analytical: assessment is the information base for analysis;

Communication: the assessment procedure is a way of conveying to the employee the recognition of the results of his activities, serves as a signal for correcting behavior, provides feedback;

Motivational: assessment itself is the most important means of motivating people, since it shows the direction of desirable - undesirable forms of manifestation of labor behavior or attitude to work.

All of these functions are closely interrelated and provide a systematic approach to personnel management.

Monitoring in the field of personnel is a scientifically based system of periodic collection, generalization and analysis of personnel information and presentation of the data obtained for making strategic and tactical decisions by the management of the organization.

Sources of information in the audit of personnel:

Constituent documents;

Questionnaires, questionnaires, scales;

Appointment decisions;

staffing;

Internal labor regulations, regulations on

personal data;

work books;

Book of accounting for the movement of work books and inserts in them;

Personal cards in the form T-2;

Laws and instructions in the field of labor and labor relations;

The results of questioning and interviewing employees.

Object of assessment

The objective process of personnel assessment is a direct reflection of the tasks facing the organization. Undoubtedly, the object of evaluation should correspond to the tasks set and contribute to their achievement. Depending on the characteristics of the work and the purpose of the assessment, the main attention of the appraisers can be directed to the result or the process of achieving it (the behavior expected from the employee of the company, the development of his potential abilities and capabilities).

The following can be assessed directly:

The results of the execution of individual tasks;

Behavior style;

Characteristics of an employee.

Fulfillment of individual tasks. If the result is more important than the means to achieve it, then a good way is to evaluate by indicators that characterize the final results. An example of such indicators is the number of products produced, the labor intensity of a unit of production, etc. for example, the activity of an employee of a trading company can be evaluated based on the total sales in the service area, the increase in the number of new customers. The main directions of using the assessment of the results of personnel work:

Justification of decisions in the field of wages and bonuses,

Feedback on the results of labor efficiency assessment,

Identification of training needs,

Identifying candidates for promotion,

Individual planning for improving results,

Imposition of disciplinary sanctions, dismissal.

Behavior. In many cases, it is difficult to evaluate the performance of specific tasks that can be directly assigned to the performer. This is of particular relevance to those workers who work in a group (or the product of their labor is the result of a group effort). In this case, the result of the work of the group is easy to determine, but it is sometimes almost impossible to clearly determine the contribution of each. Also to evaluate the personnel in direct contact with customers - sellers, social workers, service workers. This assessment requires a preliminary analysis of the content of the work and the establishment of certain standards of behavior, the deviation from which negatively affects the effectiveness of the work.

Individual characteristics of workers. It is carried out in special personnel assessment centers and is based on the measurement or assessment of the psychological characteristics of the personality of various categories of employees or the most characteristic features of their personality. Qualities such as "positive attitude to work", purposefulness, ability to work in a team, friendliness may not always be closely related to the results of work, but they cannot be ignored, so they should also be used in staff assessment. These evaluation criteria are very important, for example, when deciding on the placement of personnel, their movement within the company, when planning a career, while the use of these indicators is unlikely to be appropriate when resolving issues related to justifying the level of wages of a particular employee and the size of his bonuses.

Indicators that characterize the results, as well as the behavior of employees, can also be successfully used in determining the needs for staff training. In accordance with labor legislation, the preferential right to retain work in these cases is granted to employees with higher labor productivity and qualifications. Thus, the assessment in solving these issues is also the legal basis for the legitimacy of the decisions made.

Criteria for assessing personnel performance

When developing an employee evaluation system, it is necessary to decide on the basis of what criteria the evaluation will be carried out, in other words, what exactly in the employee’s activity we need to evaluate. Speaking of criteria, we proceed from the following definition: “Criteria are those characteristics of work and work behavior that, in the opinion of qualified observers, constitute the necessary “standards of excellence” that must be achieved so that both the organization and the individual can realize their goals. » .

Criteria for evaluating activities are divided on various grounds, among which the following groups of criteria can be distinguished:

Organizational or corporate: availability and compliance with them is the same for all employees. For example:

Quality,

Timeliness,

Completeness of performance of duties, etc.

Criteria corresponding to a particular workplace, type of activity (or specialized). This group of criteria is fixed in separate documents - performance evaluation methods developed for each individual position.

Quantitative indicators are the most common criteria for evaluating the performance of personnel. This is the clearest, most objective and most direct way of evaluation, in which employees are evaluated on the basis of the results achieved. For the manager, the main result of his work is the performance indicators achieved by his subordinates, and the timeliness of the implementation of established plans.

Qualitative evaluation criteria include:

Quality of work. Very often, the quality of work is more important than labor productivity. As in the evaluation of quantitative indicators, there may be factors that "noise" the results of the evaluation of the quality of work. For example, outdated equipment, low quality raw materials can lead to a deterioration in the quality of work;

The individual characteristics of an employee are assessed using various rating scales, questionnaires or tests that allow assessing personal and business qualities, as well as features of work behavior that affect work efficiency. When evaluating the personal qualities of an employee, those qualities that are most important for achieving high results come to the fore: sociability, personal maturity, emotional stability, etc. When evaluating business qualities, as a rule, the degree of manifestation of an employee's qualities that characterize his attitude to assigned work. First of all, we are talking about such qualities as:

Independence,

Responsibility,

initiative,

Reliability,

Perseverance etc.

Evaluation of work behavior, as a rule, is designed to determine the extent to which the employee is characterized by those types of behavior that can make a positive contribution to the achievement of high work results: behavior in difficult situations, features of work behavior when interacting with a manager, work colleagues and clients.

Objective and subjective criteria. The most widely used are objective criteria for evaluating performance: standards, quality and productivity standards that can be set for almost any job. It is most acceptable to use objective criteria to evaluate the activities of managers and top managers, since these employees either determine the company's development strategy or have a real impact on the course of events. It is often said that criteria must necessarily be objective, measurable and verifiable. But the process can also be evaluated by subjective criteria. Subjective criteria include such indicators and characteristics that are evaluated based on the opinions and assessments of experts. This category of criteria is used, in particular, when evaluating the activities of executing specialists. Objectivity here will always be relative. The main thing in this case is that it is convenient for the manager to achieve his goals with the help of specialists who are subordinate to him. Accordingly, only the subjective opinion of colleagues, and primarily the immediate supervisor, can serve as a measure of the correctness of the employee's production behavior.

Integral and simple criteria. It is not difficult for any employee to collect information about the level of his productivity, the quality of his work and the main features of his work behavior, such as labor discipline, the level of conflict. In addition, with the help of experts, which can be the immediate supervisor of the assessed person or his colleagues, the degree of expression of certain business qualities that are important for work can be assessed: responsibility, initiative, independence in decision-making, etc.

If, when evaluating the performance of an employee, one indicator takes into account, combines or combines information obtained as a result of evaluating various characteristics of work and the working behavior of the person being assessed, then this indicator is an integral assessment. If individual aspects of work or work behavior are evaluated, such as the level of productivity or the absence of delays for work, then these indicators can be considered as simple criteria.

A set of simple criteria makes it possible to obtain a differentiated assessment of the work and work behavior of a given employee, which in some cases is preferable to an integral one.

Another issue related to the use of integral and simple indicators is the compensatory possibilities of various assessed indicators. For example, not too high professional competence of the manager can be successfully compensated by his high organizational skills. However, it should be remembered that for many professions there are areas where a person cannot make up for the deficit in one area at the expense of good work in another.

The criteria for evaluating the work of personnel are designed to evaluate the contribution of an employee to achieving the goals of the organization, which enables the management of the organization to make the right administrative decisions. The choice of specific assessment criteria (personal qualities, work behavior or work results) depends on the categories of employees being assessed and on how the results are supposed to be used.

Methods and stages of personnel audit

The complexity of the personnel audit object involves the use of a variety of methods for conducting verification and analysis, which can be divided into three main groups of methods:

Organizational and analytical methods - verification of documents and reporting. Analysis of labor indicators on the performance of the organization and its personnel (indicators of the use of labor force, working hours, quality and productivity of labor, wages). Sources of information: balance of labor resources, job description and specifics, job descriptions, data on the costs of hiring, firing, training and retraining of personnel, questionnaires and tests of candidates, the level of occupational injuries and general morbidity;

Socio-psychological methods - conducting sociological surveys, questioning, individual and collective conversations, interviewing workers at various levels. These methods are used to assess satisfaction with work, attitude to work, relationships in the team, motivation to work, the effectiveness of management and the reward system;

Economic methods - by comparing the economic and social performance of an organization with legally established norms, standards, or with average and best indicators in the industry (a group of similar organizations) to evaluate: the competitiveness of an enterprise in the labor market, the effectiveness of the functioning of personnel management services, the effectiveness of the personnel audit itself.

Below, in table 1, the classification of types of personnel audit is given.

Table 1

Classification of personnel audit types.

Classification signs	Audit type	Main characteristics
Frequency of holding	a) current b) operational c) regular d) panel	is carried out according to a predetermined schedule for a certain period of time; at the direction of management; at certain intervals; an unchanged technique on the same groups of people and the same objects.
Completeness of coverage of the studied objects	a) complete b) local c) thematic	coverage of all objects; coverage of a separately selected group of objects; all objects, but on one subject.
Analysis Method	a) complex b) selective	all methods; employees selected according to a special sampling methodology are subjected to analysis.
Conduct level	a) strategic b) managerial c) tactical	at the senior management level; at the level of line managers; at the HR level.
Test method	a) external b) internal	carried out by third-party specialized organizations; carried out by the workers of the organization itself.

Stages of personnel audit:

The preparatory stage is the definition of the goals of the audit, the expected effectiveness for the organization, the selection of personnel (inside or outside the organization) for the organization of the audit, its training, the development of an internal document (order, instruction), deadlines, tasks, briefing of performers, development of a collection plan, provision and program consideration of information analyses.

Collection of information - verification of documentation and reporting, conversations with employees, preliminary processing of statistical data.

Processing and analysis of information - information is drawn up in the form of tables, diagrams, diagrams, entered into a computer. Analysis and evaluation of personnel performance data by comparison with similar particularly successful organizations, scientifically based standards, by applying peer review methods, etc.

Summarizing and presenting the evaluation results, conclusions and recommendations - the final material, including the personnel audit report. Ways to improve personnel management are indicated (introduction of new technologies - communication, office, information), proposals for modifying personnel management, clarification of documentation. Here, the assessment of the effectiveness of the audit of personnel consists in the proposed rationalization measures in the field of labor, personnel service.

CONCLUSION

The result of the personnel audit is a large amount of reliable information that allows you to form a clear idea of ​​the state of personnel in the organization, namely, information on the perception of employees of the work of their colleagues, intra-group processes of the team, problems that arise for the staff in the process of performing their work. Based on these data, both a system of corrective measures can be formed, and a strategy for developing the company's human resources potential can be built. In addition, the conduct of the survey procedure itself, especially in terms of proposing its own list of changes in the organization of the work of the organization, increases, as experience shows, the motivation of staff to work, increasing the involvement of employees in the company's management processes.

BIBLIOGRAPHY

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2. Bazarova T.Yu., Eremina B.L. Personnel management.: M - 2003. 375s.

3. Krylova A.A. Prushinsky Yu.V. Enterprise personnel management.: M - 2002. 228s.

4. Muzychenko V.A. Personnel Management. : M. - 2006. 298s.

5. Travin V.V. Dyatlov V.A. Enterprise personnel management. : M. - 2000. 340s.

6. R. Wayne Mondy, R.M. Know, R. Shane. Personnel Management. : S.-P .. - 2004. 569s.

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8. Petrovsky A.V. Yaroshevsky M.G. Psychology. Vocabulary. 2nd ed.: M.1990.590s.

9. Sokolov A.V. Introduction to the theory of social communication. : St. Petersburg. - 2006. 378s.

The essence and objectives of personnel audit

Personnel audit is a system of consulting support, analytical evaluation and independent examination of the effectiveness of the organization's activities in personnel management and regulation of social and labor relations, which, along with financial and economic audit, allows to identify:

- compliance of the personnel potential of the organization with its goals and development strategy;

- compliance of the activities of the personnel and management structures of the organization with the existing regulatory and legal framework;

-efficiency social work and personnel management systems in terms of solving the problems facing the organization's personnel, its management, and individual structural divisions;

- the causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact.

At the same time, the main, global goal of personnel audit is to assess the impact of the effectiveness and efficiency of personnel activities on the profitability of the organization. Based on this, the following main tasks of personnel audit can be distinguished:

- finding problems in the social and labor sphere;

- ensuring that the strategy and policy of personnel management is in line with the strategic goals of the organization;

-formation effective methods personnel management, ensuring the effectiveness of their application;

- determination of the correspondence of efforts at the strategic, linear and functional levels of personnel management to each other, the integration of elements of the organization's personnel management system;

- establishing compliance with the requirements of the legislation;

-reducing the cost of personnel management;

-support and creation of a favorable environment for the perception of changes in the social and labor sphere;

-assessment of the effectiveness of the personnel management service;

- Improving the image of the personnel management service.

In the practice of management, personnel audit is, on the one hand, a method of observation, like a financial or accounting audit, and on the other hand, a management tool that allows you to solve a particular problem that arises in the field of labor relations. Personnel audit is one of the areas of audit activities carried out in the organization. The place of personnel audit in the audit activity system is shown in fig. 6.1.

2. Types and strategies of personnel audit.

Depending on a number of factors, there are several types of audit

Classification sign

Audit type

Main characteristics

1. Frequency of holding

Current - carried out according to a predetermined schedule for a certain period of time

Operational (special) - carried out by operational order of the management

Regular - carried out at regular intervals

Panel - carried out with a certain frequency, with the same methodology and tools on the same groups of people and the same objects

2. Mandatory audit

Mandatory - carried out in cases specified by regulatory regulation, on behalf of the authorities government controlled

Initiative - is carried out by the decision of the organization and serves the implementation of its internal goals

3. Completeness of coverage of the studied objects

Full - covers all objects

Local - covers a separately selected group of objects or one object

Thematic - includes all objects, but on one topic

4. Method of analysis

Complex - the whole arsenal of methods is used

Selective - employees selected according to a special sampling methodology are analyzed

5. Level of conduct

Strategic - evaluation is carried out at the level of senior management

Managerial - evaluation is carried out at the level of line managers

Tactical - the assessment is carried out at the level of the personnel management service

6. Method of verification

External - carried out by third-party specialists (organizations)

Internal - conducted by employees of the organization itself

Depending on the goals and level of conduct, there are several strategies for auditing personnel, Comparative characteristics which are given in table 6.2. Let's analyze these approaches. One of the simplest approaches is comparative, using another organization as a model. Auditors compare results or procedures with those of another organization. The comparative approach is often used to compare absenteeism, turnover, wage rates. This approach also makes sense when a new HR function or procedure is first introduced. Alternatively, HR professionals may rely on external expert consultants. The research standards proposed by the consultant or published serve as a kind of regulatory framework for auditors. At present

Personnel audit is a system of consulting support, analytical evaluation and independent examination of the effectiveness of the organization's activities in personnel management and regulation of social and labor relations, which, along with a financial and economic audit, makes it possible to identify:

Correspondence of the personnel potential of the organization with its goals and development strategy;

Compliance of the activities of the personnel and management structures of the organization with the existing regulatory and legal framework;

The effectiveness of the personnel management system in terms of solving the problems facing the personnel of the organization, its management, individual structural divisions;

Causes of social problems (risks) arising in the organization and possible ways to resolve them or reduce their negative impact.

Rice. 8.1. Scheme of inclusion of personnel audit in the organization management system.

General scheme personnel audit is shown in Figure 8.2. Let's take a closer look at its individual elements.

The main goal of personnel audit– improvement of the personnel management system and, on this basis, an increase in the efficiency of the use of human resources Tasks of personnel audit include:

- determination of the compliance of the personnel management strategy and personnel policy with the strategy and development goals of the organization;

- improvement of the personnel management system and determination of the prospects for its development;

- identification of a measure of compliance with the desired and actual state of human resources in the context of the strategic objectives of the organization;

- identification of problems in the field of personnel management that impede the effective development of the organization;

- improvement of methods and technologies of personnel management;

- establishing compliance of personnel management activities with the requirements of the legislation;

- improving the efficiency of personnel costs;

- increasing the competitiveness of the organization in the labor market;

- assessment of the activities of the personnel management service and its contribution to the activities of the organization;

- improving the image and increasing the importance (authority) of the personnel management service within the organization.

Personnel audit object are different aspects of the use of the human resource potential of the organization and personnel management in general. Personnel audit subject both external experts (external audit) and employees (divisions) of the organization can act in case of their temporary isolation from the production process and exclusion from organizational subordination (internal audit). Main areas of personnel audit are presented in Figure 8.2. Table 8.1 shows an example of defining the specific tasks of auditing personnel in an organization in the context of selected areas. Personnel audit is carried out at the following levels: senior management of the organization, personnel management service, line management.

STAFF AUDIT

PERSONNEL AUDIT (AP) - a system of consulting support, analytical assessment and independent examination of the organization's human resources potential, which allows to identify the compliance of the organization's human resource potential with its goals and development strategy; compliance of the activities of the personnel and management structures of the organization with the existing regulatory and legal framework; the effectiveness of personnel work in solving the problems facing the personnel of the organization, its management, individual structural divisions; causes of social problems (risks) and possible ways to solve them or reduce their negative impact.

The main purpose of this audit is to evaluate the effectiveness and productivity of the personnel, as one of the most important factors that ensure the profitability of the organization.

The main principles of the audit of personnel (external audit, independent of the management of the enterprise):

· Professionalism;

· Independence;

· Reliability;

· Honesty;

· Objectivity;

· Comparability with international law.

Audit object- the labor collective of the organization, various aspects of its production activities, the principles and methods of PM in the organization.

The main directions of the AP:

a) Assessment of the organization's human resource potential, qualitative and quantitative characteristics of personnel(whether the number of employees is sufficient for the normal functioning and development of the organization; whether the staff is able to work efficiently and in accordance with the chosen strategy. To do this, the actual composition of the workers, the characteristics of the staff themselves, and whether the workers have professionally important qualities and characteristics are assessed.

b) Diagnostics of personnel processes and procedures of PM, evaluation of their effectiveness.

The main parameters of the AP by the functions of personnel management

The main functions of the UE	Content of the audit
Formation of Personnel Policy	Assessment of the current state of the CP, the degree of its consistency with the goals of the organization, its development strategy, assessment of the relationship of the CP with the specifics of the organization and external conditions.
Personnel planning	Assessment of available resources, goals and prospects for the development of the organization, future staffing needs; analysis of the staffing table, changes in the K. Potential of the organization.
Use of P	Analysis of the level of employment P; analysis of ensuring the stability of the composition of employees; studying the employment of women, the elderly and other vulnerable segments of the population.
Recruiting P	Evaluation of recruitment methods P, sources and methods of covering the needs for personnel p / p, the cost of hiring, the availability of vacancies with candidates; assessment of the interaction of p / n with employment services, institutions, local authorities, competitors.
Business valuation P	Analysis of the use of forms of business assessment P, the frequency of its implementation, its results and decisions based on these results
Career guidance and adaptation	Analysis of the PROF. and ADAPT methods, evaluation of their effectiveness (number of dismissed, conflicts in the departments of newcomers), analysis of problems in the adaptation period.
Training P	Analysis of the goals and forms of training, their correspondence to the goals of the organization, duration and content of training; evaluation P of the student; Evaluation of actual learning outcomes.
Work with personnel reserves	Analysis of management activities at the p / p; assessment of management potential and identification of needs in the training of personnel reserve; assessment of methods of work with personnel reserves.
Service and professional promotion, business career P	Analysis of the P promotion system; analysis of job replacement schemes; analysis of the reality and plan for growth;
Organization of labor activity P	Analysis of working conditions, safety and labor protection; analysis of the state of labor standards at the p / n; assessment of the effectiveness of org. jobs, distribution of work; analysis of financial investments in this area.
Motivation and stimulation of labor	Analysis of the use of forms and incentive systems, their connection with the motivation of staff; analysis of the level and structure of remuneration;
Labor relations in teams	Diagnostics of the socio-psychic climate, assessment of the level of social tension in the organization, resistance to change, diagnosis of the organizational culture, type of control team, assessment of the level of compliance with the goals and specifics of the organization

Personnel monitoring – scientifically based system of periodic collection, generalization and analysis of personnel information and presentation of the data obtained for the adoption of strategic and tactical decisions by the management of the organization.

Sources of information for AP: laws and instructions in the field of labor and labor relations, labor indicators p / n, results of questioning and interviewing slaves.

The complexity and multiplicity of the object and objectives of the audit of personnel suggests usage a variety of methods for testing and analysis ,

which can be divided into three main groups of methods:

1) Organizational-analytical methods- verification of documents and reports. Analysis of labor indicators on the results of activities p / n and its P. (Indicators of the use of labor force, labor time, quality and productivity, wages). Sources of information: balance of labor resources, job description and specifics, due instructions, data on the costs of hiring, firing, training and retraining of personnel, questionnaires and tests of candidates, the level of professional injuries and general morbidity, ..

2) Socio-psychological methods - conducting social surveys, questionnaires, individual and collective conversations. interviewing slave-in different levels. These methods are used to assess job satisfaction, attitude to work, relationships in the team, motivation to work, the effectiveness of the activities of the hands-va and the remuneration system.

3) Economic methods - h / h comparison of the economic and social indicators of the activities of the organization with legally established norms, standards, or with the average and best in the industry (analogue group. p / p) indicators to evaluate: competitiveness p / p in the labor market, the effect of the functions of the UE services, the effect of the AP itself.

Classification of AP types

Signs of the classic	AP type	Main characteristics
1. Periodicity	a) current b) operational (special) c) regular d) panel	carried out according to pre-established regulations for a certain period of time; according to the operational order of the hands-va; h / o def. intervals of time; unchanged method on the same groups of people and the same objects.
2. Completeness of coverage of the studied objects	a) Full b) Local c) Thematic	Coverage of all objects; Coverage of a separate group of objects; All objects, but on the 1st topic
3. Method of analysis	a) Comprehensive b) Selective	All methods; Employees are analyzed, select. According to a special sampling method.
4. Level of conduct	a) Strategic b) Managerial c) Tactical	At the senior management level; At the level of line managers; At the level of management service P;
5. How to carry out the test	a) External b) Internal	It is carried out by third-party specialists, p / p; Slave of the org-ii itself

Stages of personnel audit:

1. Preparatory stage- determination of the goals of the audit, the expected effectiveness for the organization, the selection of personnel (inside or outside the organization) for the organization of the audit, its training, the development of an intra-company document (order, instruction), deadlines, tasks, briefing of performers, development of a plan for collecting, providing and programs review analysis.inf-ii.

2. Collection of information– verification of documentation and reporting, conversations with employees, preliminary processing of statistical data.

3. Processing and analysis of information - information is formalized in the form of tables, charts, diagrams, is entered into a computer. Analysis and evaluation of data on the activity of P by comparing with similar particularly successful p / p, evidence-based standards, by applying methods of peer review, FSA and ...

4. Summarizing and presenting evaluation results, conclusions and recommendations - final material, including a report on the AP. There may be an indication of ways to improve the UE (introduction of new technologies - communication, office, info), proposals for modifying the existing UE, clarification of the documentation. Here is an assessment of the results of the AP, consisting in the proposed rationalization measures in the field of labor, Cad.service.

4.1. Main directions activities contemporary personnel services

The human resource management of an organization includes several equally important directions activities, namely:

1. Development of corporate culture (system of common values ​​of personnel), i.e. atmosphere or moral and psychological climate in the Company, aimed at the awareness of each employee of himself as a part of the organization, his involvement in achieving the goals of the organization, pride in it, etc., and the associated increase in productivity and quality. At the same time, the system of sociological surveys of employees should be widely used, providing "feedback" and allowing you to make informed management decisions. Typically, the Company's management uses corporate culture to attract certain types of workers and stimulate desirable work behaviors. This, along with branded attributes such as uniforms, badges, etc., leads to the creation of a certain image of the Company, which encourages customers to buy goods or use the services of this particular Company, and this, in turn, leads to an increase in sales , production growth and, accordingly, the Company's profit.

2.Shaping organizational structure: development and co
improvement of the organizational structure, its optimization,
adjustment to constantly changing conditions
yami external environment, development of Regulations on structural
divisions of the Company, job descriptions employees.