Research object: the process of personnel costs management of industrial enterprise; the purpose of the work: further development of theoretical and methodical positions, elaboration of practical recommendations as for personnel costs management of an enterprise in the context of ensuring its efficiency; research methods and instruments: methods of system, structural-logical analysis, synthesis, statistics, taxonomic, cluster, factor, regression and correlation, qualimetric analysis, business process modeling using BPwin, expert estimations, linear programming; theoretical and practical results: methodical approach to assessing a system of personnel costs management, a feature of which is the definition of integrated taxonomic indicators of each subsystems of personnel management and grouping enterprises using cluster analysis with a view to substantiation of indicators-stimulants and indicators-deterrents; analytical ensuring of personnel costs management, which differs from the existing use of multiple correlation-regression analysis to establish a interconnection between the items of personnel costs and an integral factor of an enterprise effectiveness, which is calculated on the basis of the additive convolution derived from factor analysis of indicators and their weights; an organizational and methodical ensuring of personnel costs management, which, unlike existing ones, is based on the elaboration of the process model using IDEF0 functional modeling and the use of qualimetric approach, which allows to determine the quality of functional processes; the procedure of optimizing the personnel costs using linear programming, which is different from the existing content and sequence of the following stages: preparatory - analytical and methodical ensuring of personnel costs management, the main - the determination of reserves of the personnel costs optimization and formation of the optimization base, the final - the redistribution of funds for personnel; determination of essence of the "personnel costs management" concept, which is clarified by the use of systemic-process approach that allows us to consider personnel costs management as a system of interrelated elements and realization of managerial processes at an enterprise; classification of personnel costs, which differs from the existing by group of personnel costs severance, that are formed in the process of functioning of personnel management subsystems; subject and degree of introduction: developments are introduced in the activity of PJSC "Yuzhcable plant", OJSC "Turboatom", HNEU at teaching "Management of personnel" discipline for the bachelor's degree students of training direction "Management"; the sphere of the use: activity of machine-building enterprises, educational process.