analytical support, efficiency, labour potential, forestry enterprise, profitability
Abstract
The analytical support of the efficiency use of forestry enterprises labor potential is studied in the article. The essence of the concept of «labor potential» is analyzed. Its factors and constituent elements are identified. The indicators of labor potential in the context of labor potential components and objects of analysis are determined. The main tasks of analyzing employee benefits are outlined. An analysis of the dynamics of wages and salary intensity of the State Enterprise «Dubno Forestry» for 2020–2022 is carried out. The structure of the payroll fund is analyzed. Measures aimed at increasing the value of the profitability of labor costs of the State Enterprise «Dubno Forestry» are proposed. The share of current payables for labor remuneration in the total amount of sources of financing and the indicator of the share of current payables for labor remuneration in the total amount of borrowed capital are analyzed. A sequence of actions to solve the problematic issues of assessing and managing the labor potential of the studied forestry enterprise is proposed. The key rules that should be used in development of a motivation system are determined.
Author Biography
Maryna Myronets, National University of Water and Environmental Engineering, Rivne
