THE POSSIBILITY OF USING THE BALANCE SHEET LIABILITY METHOD IN THE WORKING TIME MANAGEMENT AT THE COMPANY

The article is devoted to updating the approaches; studying the possibilities and peculiarities of the balance method application in the working time management at the company. The possibility is analyzed of using the working time balance in the accounting activity at the company, as well as an auxiliary tool for creating the additive factor models and further factorial analysis of working time costs for separate components. The balance constructions are based on the principle of proportionality, which is the basis of achieving a balance between the normal hours of work and the optimal labor intensity. Individual balances of the employees' working time can be used as the information basis for the analysis of the working time efficiency as a component of an employee’s labor potential.