Samchuk K. Accounting of cost of personal

The concept-categorical personnel potential management as the basis for the development of theoretical and organizational-methodical provisions of accounting for personnel costs has been developed. In particular, author's concepts of personnel potential, human resource management, motivation, personnel costs have been offered. The theoretical positions of the formation of the accounting and information support for the management of the personnel potential of the enterprise, which is a separate business process, have been grounded, that consists of the stages of formation, use, improvement of quality, provision, motivation of the personnel and causes the transformation of the purpose and structure of the objects of the accounting reflection of the expenses for the personnel. The types and forms of motivation are systematized as an element of increasing productivity which determines the formation of the enterprise's motivation policy and affects the structure and composition of the company's expenses, which became the theoretical basis for the development of organizational and methodological provisions for accounting of personnel costs. Empirical studies of the organizational and methodological provision of accounting for personnel costs in particular selection, training and retraining of personnel and individuals allowed to reveal that the information generated is fragmentary and does not fully reflect the properties of the personnel potential of the enterprise. To solve this issues a set of organizational and methodological provisions have been developed. The system of documentation of recruiting, training and retraining of personnel of the enterprise has been improved through specification of the set of requisites and development of models for documentary supervision of the processes of provision of educational services on training and retraining of personnel, which is the basis of the developed forms of primary documents (interim and final acts and cost estimates for services Recruitment, and the provision of educational services in part-time professional training of employees). This allowed to ensure the reflection of the cost of personnel in the accounting system and is the basis of information support of contractual policy. The calculation of selection, training and retraining of the personnel of different subjects, provided that the services of third parties are used as a separate business process for the formation of the personnel potential of the enterprise, is as follows: identification of the component costs and the mechanism of their distribution for certain services and workplaces; development of the order of using methods for calculating recruiting services; Formation of cost components for professional training of employees in higher education institutions.