Functional cost analysis of the enterprise labour potential
The article identifies the main task of the functional cost analysis (FCA) of labour potential. It proves that functions establishment is directly connected with goals of the enterprise. It provides an algorithm of labour potential FCA conduct. Based on FCA methods it identifies rules of establishment of labour potential functions. It considers factors and methods, which effectiveness of labour potential FCA depends on. One of the methods of identification of cost of functions lies in their assessment similarly to other labour functions. The second method of identification of cost of functions – assessment with consideration of labour intensity of the conducted works. The third method – normative method. The object of norm-setting in this method is a single labour function and the result of norm-setting is assessment of the cost of the function. The article considers main specific features of execution of stages of labour potential FCA. It identifies the following stages: preparational, informational, analytical, creative and research stages, development of recommendations and realisation of decisions made.