Pokynchereda V. Accounting and analytical support of human resources management in the companies of oil and fat industry of Ukraine

The thesis deals with scientific substantiation of theoretical concepts and development of practical recommendations on improvement of organization and methods of accounting and analytical support of human resources management. The economic sense of human resources as the basis for identifying them as an object of accounting and economic analysis has been specified in the work. An approach to evaluation of human resources has been developed, its practical feasibility and possibility of integration into the accounting system has been justified. A criterion for the classification of costs for human resources, which has become the basis for changing the order of their accounting display, has been suggested. The forms of primary documents and the system of accounts reflecting human resources incorporated in the intangible assets as the company's right to use them have been developed. The necessity of amending reports of the enterprise regarding display of information about human resources has been substantiated. The procedure for complex analysis of human resources of the company has been grounded.