Теоретико-методологічні основи бюджетування витрат на персонал
Theoretical and methodological basis of budgeting personnel costs

Summary/Abstract: The purpose of the research consists in learning the existing approaches to the definition of «budget», «budgeting» and formation of their own approach to definition of the essence of «budgeting personnel costs». The article has considered the nature of such economic concepts and categories as «budget», «budgeting», «budgeting personnel costs». It has shown differences in the views of scientists on the category of budgeting and proposed its own complex definition of budgeting personnel costs.Consequently, it was defined that budgeting should be applied to all sides of the company’s work. Especially, in the area of HR management, budgeting is used to achieve the aims of personnel management policy.

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