THE METHODOLOGY OF CALCULATING THE IMPACT OF THE PERSONNEL POTENTIAL AND THE EFFICIENCY OF ITS USE ON THE PROFIT OF AN ENTERPRISE
Authors: Kostyuk V. , Yuryeva S. , Slavuta О. 
Published: May 2020

The article reveals the methodology of calculating the impact of the personnel potential and the efficiency of its use on the profit of an enterprise. It is emphasized that the profit is an important generalizing indicator, which reflects the final financial result of the production and operational activities of an enterprise. Any changes of this indicator are influenced by various factors. It is highlighted that the most active and decisive of them is the personnel potential and the efficiency of its use. The organizational and technical level of the production, the image of the given enterprise, its financial stability and the amount of the profit depend namely on the provision of the enterprise with some qualified workforce and on its rational use. With this in mind, the article argues that the factor analysis of the profit amount, i.e. the determination of the most significant factors’ impact on its change is of an actual importance. In the process of the factor analysis of this indicator it is proposed to use a set of some deterministic factor multiplicative models, which reflect the personnel potential of the enterprise and the efficiency of its use. In order to determine the impact of these factors on the change of the profit amount, it is recommended to carry out a phased factor analysis, which is based on the method of chain substitutions. The article points out that the modeling of this indicator is an important means of solving many economic and statistical tasks, in particular, the analytical and synthetic study of the individual factors’ influence on enterprise’s change of the profit amount. The selection of the main factors, which have the greatest impact on the overall change of the effective profit rate, is of a particular interest. It is emphasized that the value of any generalizing indicator (including the one of the profit) can be displayed in the form of a mathematical model, which is represented by a synthetic indicator (function) and the factors (arguments) that influence on its overall change. Depending on the objectives of the analysis and the availability of the opening economic and statistical information, it is proposed to investigate the impact of a different number of factors (two, three, etc.) on the profit change, i.e. in the process of factor analysis of this indicator to use a variety of economic and statistical models, which make it possible to determine the impact of certain factors on its change at any time. The given method of factor analysis of the profit gives the opportunity to determine the impact of the personnel potential and the effectiveness of its use on the overall change of this indicator, to investigate the regularity of such an influence, to use the obtained analytical and synthetic information for making some optimal management decisions regarding the further development of the enterprise and to ensure its competitiveness.
Keywords: methodology, working factors, factor analysis, chain substitutions, profit, personnel potential potential.