Analysis of Personnel Development Costs in the System of Organizational Management Improvement
Year: 2026
Type: article
Abstract: The article examines the theoretical and applied aspects of analyzing personnel development costs within the system of organizational management improvement. The study substantiates the necessity of considering personnel development expenditures as a strategic asset essential to organizational competitiveness in the context of digitalization, transformational changes, labor market instability, and the growing importance of human capital. The paper systematizes scientific approaches to the interpretation of the concept of personnel development and identifies its key components, namely professional, socio-organizational, and personal development. The paper gives special attention to the heterogeneous nature of personnel development costs and the need for their differentiated accounting, analysis, and management depending on strategic organizational objectives. A classification of personnel development costs is proposed according to economic nature, target purpose, implementation form, financing sources, time horizon of effects, personnel coverage level, and accounting representation. The article develops an organizational and informational model for analyzing personnel development costs, which includes the purpose, objectives, subjects and objects of analysis, sources of information, systems of financial and non-financial indicators, analytical methods, and directions for the use of analytical results in managerial decision-making. The research proves the expediency of combining financial indicators with non-financial metrics such as employee engagement, corporate culture index, staff turnover, adaptability, and internal communication quality in order to evaluate the effectiveness of investments in human capital. The study emphasizes that the results of personnel development cost analysis should be integrated into the system of strategic and operational management decisions. The proposed model can serve as a methodological basis for improving the management of personnel development expenditures and increasing the efficiency of human capital investments in modern organizations.
Authors: Svitlana Tarasenko, Iryna Cherniavska
Institution: Dniprovsk State Technical University
Language: English
Subfield: Applied Psychology
Field: Psychology
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7165543500