Employee life cycle concept in the personnel remuneration management system

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Abstract

In modern economic conditions, the company's management faces the need to apply new approaches to remuneration management that ensure the implementation of a long-term personnel strategy. In this regard, the tasks related to providing management with accounting and analytical information on the forms and types of personnel remuneration for strategic management purposes are brought to the fore. To solve this problem and develop approaches to personnel remuneration management, the authors recommended tracking information on types of remuneration by stages of the employee life cycle in the information system. A model has been developed for coordinating the personnel remuneration system with the stages of the employee life cycle. Different types of remuneration are considered. Information about different types of remuneration can be tracked by stages of the employee life cycle in the accounting and analytical system. The authors have proposed a balanced scorecard (BSC), which allows to coordinate the economic intentions of the company in terms of allocating funds for remuneration with the target settings of the personnel strategy at different stages of the employee life cycle. The authors conclude that the formation of an information aggregate about the types of personnel remuneration by stages of the employee life cycle contributes to the solution of the tasks facing the company and the achievement of long-term goals in the field of human resource management. The highlighted features of planning, accounting, analysis and control of personnel remuneration by stages of the employee life cycle can be reflected in the process of forming accounting and analytical information necessary for making managerial decisions regarding the allocation of remuneration funds in the context of building the company's personnel policy.

About the authors

Ilshat Marselevich Sadikov

Kazan Federal University

Email: IMSadikov@stud.kpfu.ru

Liliya Bagramovna Sungatullina

Kazan Federal University

Email: LBSungatullina@kpfu.ru

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