BUDGETING AS A TOOL OF PERSONNEL MANAGEMENT

The article substantiates the importance and role of budgeting of expenses for personnel management of the organization. The search for new effective methods and tools allowing to identify, evaluate and stimulate the effects of budgeting of personnel management necessary for the organization is carried out. The main criteria for choosing programs for digitalization of budgeting are systematized. The expediency of using an automated software package adapted to the specifics of the activities of organizations is substantiated, which optimizes the development and approval of HR budgets based on increasing the efficiency of analytical accounting of expenses for personnel management.