The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies

被引：5

作者：

Durana, Pavol ^{[1
]}

机构：

[1] Univ Zilina, Fac Operat & Econ Transport & Commun, Dept Econ, Univ 1, Zilina 01026, Slovakia

来源：

NEW TRENDS IN FINANCE AND ACCOUNTING | 2017年

关键词：

Assessment; Work performance; Human resources; Management accounting; Personnel management;

D O I：

10.1007/978-3-319-49559-0_52

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Human resources mean for companies the biggest wealth and potential to obtain profit. It is very important to know, how human resources contribute to whole company performance. Finding out this fact is made by a tool assessment of work performance of human resources. The article discusses current situation of assessment of human resources in Slovak companies on the base of questionnaire survey. It was analysed if Slovak companies use formal system of assessment, what category of employees is assessed and actions after assessment.

引用

页码：571 / 579

页数：9

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