THE INVESTMENT MODEL OF THE ENTERPRISE PERSONNEL COSTS BASED ON АВС–ХYZ ANALYSIS

A model of personnel costs was built based on the criteria of personnel efficiency in order to increase the competitiveness of an industrial enterprise on European markets. Social costs, as a separate category, require a clear definition of the structure and classification of these costs, taking into account the requirements of financial, tax, management accounting and international experience. The potential ability to meet such needs of various social groups directly depends on the volume and efficiency of the enterprise's activities, which generally affects: the total amount of taxes, contributions and other mandatory payments; current expenses of the enterprise; the amount of profit that can be directed to the realization of social and other needs. The purpose of the article is to study methodological and organizational aspects of the analysis of personnel costs in the enterprise management system. ABC–XYZ toolkit analysis, construction of Lorenz curve, Matrix of personnel management tools were used to determine ways to optimize the personnel of the industrial enterprise, which will contribute to increasing the efficiency of the enterprise as a whole. The implementation of proposals for ranking employees based on ABC–XYZ analysis will allow economic entities in the context of crisis phenomena to respond quickly to changes in its market environment in conditions of uncertainty. The methodical approach to the ranking of personnel by groups (АX, АY, AZ, ВX, BY, BZ, СX, CY, CZ) has been improved based on the use of the Lorenz curve and the double tangent method, which, unlike the existing ones, allows taking into account the criteria of personnel efficiency (labor productivity and work stability) for the purpose of strategic development of the industrial enterprise as a whole. Based on the results of the study, recommendations were developed for the management of employees of the industrial enterprise, especially in terms of measures to increase labor productivity and stability of the staff's work. The implementation of the considered proposals regarding the ranking of the personnel of enterprises will allow to build a basis for the mechanism of ensuring the development of the personnel of enterprises.