Methodology for determining labor costs and indicators of staff utilization

The subject of the study is a set of theoretical and methodological approaches to determining
the cost of staff.
The purpose of the study is to substantiate the methodological approaches to remuneration and
staff use indicators.
Methods of research. The dialectical method of scientific knowledge, the method of analysis and
synthesis, the method of determining the cost of staff are used in the work.
Results of work. The article outlines the predispositions for the formation of labor costs. Labor costs
and social charges are substantiated, which are one of the main items in the formation of product pricing
and occupy the largest share in the cost structure of products that require higher human labor costs.
Industry application of results. Management, economics, economic cybernetics, digital economy.
Conclusions. The method of determining labor costs is analyzed. The results of the research show
that labor costs account for a significant share in the structure of production costs, but the actual
labor costs of the enterprise are greater than those paid to workers.