ФАКТОРНИЙ АНАЛІЗ ФОНДУ ОПЛАТИ ПРАЦІ ПЕРСОНАЛУ КОМПАНІЇ ІНДУСТРІЇ ГОСТИННОСТІ
Г. Л. Чміль

DOI: 10.32702/2306-6792.2020.15.36

УДК: 330.341:338.45

Г. Л. Чміль

ФАКТОРНИЙ АНАЛІЗ ФОНДУ ОПЛАТИ ПРАЦІ ПЕРСОНАЛУ КОМПАНІЇ ІНДУСТРІЇ ГОСТИННОСТІ

Анотація

У статті здійснено системне дослідження, критична оцінка теоретичних положень та діючої практики факторного аналізу фонду оплати праці персоналу компаній індустрії гостинності. З'ясовано, що метою факторного аналізу полягає у визначенні взаємозв'язків між змінними та шляхом класифікації, скорочення числа цих змінних, тобто виокремлення більш важливих. Здійснено факторний аналізу фонду заробітної плати працівників ТОВ "Стюарт" за 2017—2019 рр. Доведено, що факторний аналіз може бути використаний для оцінки заробітної плати працівників на підприємстві готельного господарства та виявлення причин збільшення показників ефективності за попередній період. З'ясовано, що результати факторного аналізу дозволять підвищити об'єктивність та релевантність управлінських рішень щодо багатьох проблемних питань на підприємстві: удосконалення мотиваційного механізму, системи моніторингу витрат підприємства, стратегій розвитку тощо.

Ключові слова: факторний аналіз; фонд оплати праці; персонал; індустрія гостинності; готельне господарство

Література

1. Aguilar-Escobar V. G., Bourque, S., & Godino-Gallego, N. (2015). Hospital kanban system implementation: Evaluating satisfaction of nursing personnel. Investigaciones Europeas de Direcciоn y Economіa de la Empresa, 21 (3), 101—110. URL: https://www.sciencedirect.com/science/article/pii/S1135252315000039
2. Al Qeisi K.I., & Al Zagheer H.M. (2015). Determinants of knowledge sharing behaviour among personnel in banking industry. International Journal of Business and Management, 10 (4), 49. URL: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.915.7754&rep=rep1&type=pdf
3. Bae J., Lam E.T., & Lee H.G. (2016). Motivation of South Korean volunteers in international sports: A confirmatory factor analysis. International Journal of Volunteer Administration, 32 (1), 1—19. URL: https://www.ijova.org/docs/December_2016_IJOVA_Publication_Full_Journal.pdf
4. Сokluk, О., & Koсak, D. (2016). Using Horn's Parallel Analysis Method in Exploratory Factor Analysis for Determining the Number of Factors. Educational Sciences: Theory and Practice, 16 (2), 537—551. URL: https://eric.ed.gov/?id=EJ1101205
5. Loehlin J.C., & Beaujean A. A. (2016). Latent variable models: An introduction to factor, path, and structural equation analysis. Taylor & Francis.
6. Osborne J. W. (2015). What is rotating in exploratory factor analysis? Practical Assessment, Research, and Evaluation, 20 (1), 2. URL: https://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1251&context=pare
7. Reio Jr, T. G., & Shuck B. (2015). Exploratory factor analysis: implications for theory, research, and practice. Advances in Developing Human Resources, 17 (1), 12—25. URL: https://journals.sagepub.com/doi/abs/10.1177/1523422314559804
8. Therasa C., & Vijayabanu C. (2016). Person-job fi t and the work commitment of IT Personnel. Journal of Human Growth and Development, 26 (2), 218—227.

H. Chmil

FACTOR ANALYSIS OF THE EMPLOYEE COMPENSATION FUND OF A HOSPITALITY INDUSTRY COMPANY

Summary

The article provides a systematic study, a critical assessment of the theoretical provisions and current practice of factor analysis of the payroll of personnel in the hospitality industry. It is found that the purpose of factor analysis is to determine the relationships between variables and by classification, reducing the number of these variables, that is, highlighting more important ones. The analysis of remuneration at the enterprise is carried out according to the General methodology, which consists of the following parts: analysis of the composition of employees at the enterprise; analysis of the dynamics, composition and structure of the remuneration Fund; analysis of the average wage level; analysis of the ratio of the growth rate of the wage level and labor productivity. A factor analysis of the salary Fund of employees of LLC "Stewart" for 2017—2019 rr. was carried out. It is proved that factor analysis can be used to assess the wages of employees in the hotel industry and identify the reasons for the increase in performance indicators for the previous period. It was found out that the results of factor analysis will increase the objectivity and relevance of management decisions on many problematic issues in the enterprise: improving the motivational mechanism, the system for monitoring the company's expenses, development strategies, and so on. Since the company is an open system, its operational efficiency, regardless of the industry, is directly affected by many factors. All phenomena and processes of the company's economic activity are interrelated and interdependent. A radical change in the external conditions of business processes in Ukraine requires a review of the economic content of indicators of efficiency of staff remuneration as a strategic resource of the enterprise. An important methodological issue of economic analysis is the study and measurement of the influence of factors on the value of the studied economic indicators. Of course, factor analysis is not the only method of analysis that allows you to assess the state of the payroll. It can be supplemented with other methods of analysis in order to expand the range of conclusions, in particular, the principal component method-the comparison of factor solutions over a long period is provided by dynamic modeling, which allows you to identify those signs whose influence will decrease or, conversely, increase in the future.

Keywords: factor analysis; payroll; personnel; hospitality industry; hotel management

References

1. Aguilar-Escobar, V. G. Bourque, S. and Godino-Gallego, N. (2015), "Hospital kanban system implementation: Evaluating satisfaction of nursing personnel", Investigaciones Europeas de Direcciоn y Economіa de la Empresa, vol. 21 (3), pp. 101—110, available at: https://www.sciencedirect.com/science/article/pii/S1135252315000039 (Accessed 30 June 2020).
2. Al Qeisi, K. I. and Al Zagheer, H. M. (2015), "Determinants of knowledge sharing behaviour among personnel in banking industry", International Journal of Business and Management, vol. 10 (4), pp. 49, available at: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.915.7754&rep=rep1&type=pdf (Accessed 30 June 2020).
3. Bae, J. Lam, E. T. and Lee, H. G. (2016), "Motivation of South Korean volunteers in international sports: A confirmatory factor analysis", International Journal of Volunteer Administration, vol. 32(1), pp. 1—19, available at: https://www.ijova.org/docs/December_2016_IJOVA_Publication_Full_Journal.pdf (Accessed 30 June 2020).
4. Сokluk, О. and Koсak, D. (2016), "Using Horn's Parallel Analysis Method in Exploratory Factor Analysis for Determining the Number of Factors", Educational Sciences: Theory and Practice, vol. 16 (2), pp. 537—551, available at: https://eric.ed.gov/?id=EJ1101205 (Accessed 30 June 2020).
5. Loehlin, J. C. and Beaujean, A. A. (2016), Latent variable models: An introduction to factor, path, and structural equation analysis, Taylor & Francis, London, UK.
6. Osborne, J. W. (2015), "What is rotating in exploratory factor analysis?", Practical Assessment, Research, and Evaluation, vol. 20 (1), pp. 2, available at: https://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1251&context=pare (Accessed 30 June 2020).
7. Reio Jr, T. G. and Shuck, B. (2015), "Exploratory factor analysis: implications for theory, research, and practice", Advances in Developing Human Resources, vol. 17(1), pp. 12—25, available at: https://journals.sagepub.com/doi/abs/10.1177/1523422314559804 (Accessed 30 June 2020).
8. Therasa, C. and Vijayabanu, C. (2016), "Person-job fit and the work commitment of IT Personnel", Journal of Human Growth and Development, vol. 26 (2), pp. 218—227.

№ 15 2020, стор. 36 - 40

Дата публікації: 2020-08-18

Кількість переглядів: 1347