The object of research: the process of management of costs for maintenance and development of personnel at machine building enterprises; the objective of the work: grounding and development of theoretical principles and practical recommendations concerning management of costs for maintenance and development of personnel in the context of realization of staff policy at machinebuilding enterprises; methods of investigation and appliances: monographic, dialectical, scientific perception, theoretical generalization, comparison, systematization, classification, formalization, matrix, cluster, correlation and regression analysis, expert assessment, programme and objective approach; theoretical and practical results: scientific basing of the notion «management of costs for personnel»; generalized theoretical statements concerning the formation of constituents of the costs on maintenance and development of personnel; organizational and economic mechanism of management of costs for maintenance and development of personnel at enterprise was developed; the classification of costs for personnel which is based on selection of cost groups was improved; the procedure of rational division of costs for personnel in the process of their management on the basis of integration of narrow and wide approaches was improved; methodical approach to assessment of factors of internal and external environment while managing costs on maintenance and development of personnel which is realized through the assessment of a relative importance for the enterprise of some officials using matrix analysis and definition of the degree of influence of the factors and its possible increase were improved; analytical management of the costs for maintenance and development of personnel at enterprise which presupposes the definition of the influence of some articles of costs on maintenance and development of personnel on the degree of their application with the help correlation and regression model which allows setting the priority of money division between the above-mentioned articles of costs on the basis of the acquired parameters of the model; methodical recommendations concerning the development of personnel at enterprise let us to provide: the organization of development of personnel; working out of plans, procedures, programmes, instructions, rules, policies and time limits and their realization; practical implementation of the programme; the selection of the criterion and assessment of the efficiency of the programme of personnel development regulated by the principles of complexity, systematization, interests of members, integration with enterprise strategy, stability and progress; the degree of implementation: the elaborations are implemented into the practical activity of a PK KFHM «Zukrohidromash», CLL «Astra», theory is used in the educational process of KNTU; the application sphere: management of costs for maintenance and development of personnel at machinebuilding enterprises.
