PRACTICE OF PLANNING COSTS FOR THE DEVELOPMENT OF CORPORATE CULTURE OF THE ENTERPRISE

The purpose of the article is to investigate the practice of planning the costs of corporate culture development. The urgency of planning the costs of development of corporate culture of the enterprise, as well as conducting a study of their impact on the harmonization of industrial relations of a business entity, its competitiveness indicates that it is not properly considered in scientific works. The article explores theoretical and applied principles of corporate culture formation of domestic business entities. It has been determined that one of the effective ways of enhancing the corporate component of a business entity's development is to unite the collective, which covers a large part of its social and industrial activity and causes a number of expenses. It has been found out that with the development of corporate culture there are significant changes in the essence of interactions between the leading and managed systems of the enterprise due to the qualitative adjustment of personal consciousness and behavioral norms of individuals, changes in the values of the organization, etc. The author interprets the interpretations of the «corporate culture» diference in both foreign and domestic literary sources, on the basis of which the following conclusions are drawn: corporate culture is a set of the most common norms of behavior at the enterprise, attitudes that have a significant influence on the enterprise's performance; is a value foundation of the enterprise, greatly influencing the motivation of the staff and the ability of the enterprise itself to adapt to turbulent conditions of operation. The probable scenarios for the development of the corporate culture of the enterprise have been researched and the measures promoting the development of the corporate culture have been structured, in particular: personnel recruiting; staff adaptation; staff training and development; development of personal entrepreneurial and creative initiative of employees; formation of personnel reserve; teaming up through coaching, training and corporate events. It is proposed to classify the costs for the development of corporate culture by the following features: expenses for personnel coaching; training costs; the cost of adapting new employees; personnel recruitment costs; personnel motivation costs; health and medical expenses for staff. As a result of the conducted research, a sequence of optimizing costs for the development of corporate culture was proposed, based on determining the effectiveness of corporate culture development of the enterprise as a whole.