Udc 331: 005. 95: 338. 45 doi: 10. 12958/1817-3772-2019-4(58)-179-185 I. Smyrnova

Fig. 1. System of motivation of the personnel of the industrial enterprise
(developed by authors based on source [9]) 
The efficiency of the enterprise depends on invest-
ment in production by 30%, while 70% of all enterprises 
depends on the level of skill of employees. The im-
portance of personnel development can be drawn from 
the following figures: in the European Union countries, 
the period of training of employees is about five years, 
in Japan – from one to one and a half years, in Ukraine, 
the training is carried out every 12 years [10].
As we can see, Ukraine is far behind other coun-
tries in this aspect. At the same time, some enterprises 
do not pay attention at all to the development and pro-
fessional development of employees [11].
Financial expenses for the management and deve- 
lopment of dedicated staff have the following structure: 
– remuneration of staff (salaries, bonuses, bonuses,
surcharges, holidays, rewarding valuable and valuable 
gifts for professional achievements); 
– reimbursement of the professional activity of em-
ployees (business trip, accommodation, transport, com-
munication, etc.);
– participation in profit (payment for shares.,
Shares percentage of profit); 
– organization and protection of labor (technologi-
cal costs and measures of individual protection); 

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I. 
Smyrnova
, K.
Rudyka
181
Економічний вісник Донбасу № 4(58), 2019 
– the maintenance of units and employees who en-
sure the functioning of the personnel management sys-
tem (human resources, public services, economic ser-
vices); 
– professional development and formation of per-
sonnel reserve (basic education, advanced training, in-
ternships, courses, trainings, examinations, mentoring, 
coaching, staff adaptation measures, corporate publica-
tions, etc.); 
– socio-cultural development (organization or re-
imbursement of physical education and sports, rehabili-
tation, recreation, etc.); 
– corporate socio-cultural activities (expenses for
forming corporate culture, events, anniversaries, excur-
sions, circles, etc.); 
– insurance (professional, social, medical);
– social obligations and social protection (saving
jobs, paying, assistance, reimbursement, sale of pro- 
ducts and materials at reduced prices, preferential loans, 
etc.); 
– tax deductions for the enterprise (for all the above
costs). 
Thus, the financing of personnel management and 
development is a cost process that over time provides a 
profitable component. Accordingly, the financing of the 
management and development of personnel in concep-
tual content is an investment. In the Table 1 we give a 
comparative description of the costs of enterprises in 
different countries staff development. 
Table 1