Audit of the Personnel Management System on the Basis of Functional and Cost Analysis
( Pp. 268-278)

Report. The research was conducted to substantiate the increase in the efficiency of the personnel management system on the basis of functional-value analysis and the formation of recommendations on audit standards that will help organizations to effectively manage their personnel and achieve their goals. The article describes the audit technologies, systematizes the main indicators and develops a methodology for auditing the personnel management system on the basis of functional-value analysis with the allocation of organizational and substantive elements. Model. Based on the study of extensive empirical material, a comprehensive analysis of the audit process, methodologies and tools used to assess HR management systems on the basis of functional-value analysis was carried out. In the course of the work the key components of HR management systems were considered, including recruitment and selection, performance management, training and development, and compensation and benefits. Conclusions. As a result of analyzing numerous domestic and foreign sources, conclusions and observations were made concerning the audit of the personnel management system, including on the basis of functional—cost analysis. It was found that the use of a variety of practical tools and techniques in the audit of the personnel management system helps to obtain complete and objective information about its condition and effectiveness. These tools and techniques are a powerful means of analyzing and evaluating the HR system, as well as identifying problem areas and developing recommendations for improvement. Practical value. The practical significance of the research results lies in the fact that they can be directly applied in the real practice of personnel management. The results of the study will help organizations to optimize their HR management systems, improve performance and enhance the quality of decision-making. Originality. The application of the research findings will enable organizations to audit their HR management systems and identify strengths and weaknesses. Based on the identified problem areas, measures can be developed and implemented to address them and improve system performance. In addition, the results of the study will be useful in developing human resource planning strategies and making decisions on personnel development.

Kashirskaya L. V. Audit of the Personnel Management System on the Basis of Functional and Cost Analysis // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 5. P. 268-278. (in Russ.) DOI: 10.33693/2541-8025-2024-20-5-268-278. EDN: UNVZAS

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audit, functional-value analysis, personnel management, personnel planning, personnel development..