Analysis of human resource management system development factors.
https://doi.org/10.26794/2408-9303-2025-12-4-59-72
Abstract
The article accounts for current issues of adequate staffing the activities of Russian companies. Special attention is focused on the factors determining the stability of the human resource management system. The main factors include technologisation of production, information and support processes of human resource management (accounting, control, analysis and reporting). The article analyses the stages of implementation of the “Effective Contract” concept by companies, the complexity of its implementation, visualisation of positive and negative manifestations of the “Effective Contract” practice. The authors assess typical errors in formulating the terms of an Employment Contract and providing suggestions related to the most significant ways of avoiding conflict situations with employees. Among such preventive measures could be the following: standard Employment Contract concluded on the terms inherent in an effective contract. Specifying the employee’s job functions with adjustments to the employee’s functions in the event of force majeure. Determination of the fixed official salary along with annual rules for rating and forming bonus payments developed in accordance with individual scales and employee indicators. Guaranteeing the terms of the Employment Contract at the level and above those established by the Collective Agreement. Finally, dismissal — in case, if it is impossible to assign the employee to another job. The methodology of the research include a variety of approaches, such as theoretical (formalisation and the hypothetical-deductive method), empirical (observation, experimentation and comparison), general logical (analysis, synthesis, abstraction, generalisation, induction, deduction, analogy, modelling and systemic approach), as well as interdisciplinary (document analysis, specialised surveys and game methods). The results of the research may be of use for the management staff of economic entities that establish new requirements for the personnel of enterprises and working conditions.
About the Authors
V. V. MironenkoRussian Federation
Valeria V. Mironenko — Postgraduate Student of the Department of Accounting, Auditing and Taxation
T. M. Rogulenko
Russian Federation
Tatiana M. Rogulenko — Dr. Sci (Econ.), Prof., Department of Accounting, Audit and Taxation; Prof. of the Auditing Department
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Review
For citations:
Mironenko V.V., Rogulenko T.M. Analysis of human resource management system development factors. Accounting. Analysis. Auditing. 2025;12(4):59-72. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-4-59-72