METHODOLOGICAL APPROACH TO EXPRESS AUDITING OF LABOR RATING AT A MACHINE-BUILDING ENTERPRISE

The need to increase the effective use of human capital at machine-building enterprises ex-acerbates the need to improve such a management tool as labor rating. The existing methods for assessing and improving labor rating are time- and resource-consuming, wherein machine-building enterprises lack these resources. The article aims to substantiate and describe a methodological approach to assessing the state of labor rating at a machine-building enterprise, which allows quickly identifying priority areas for improvement. The study revealed that researchers and practitioners focus on the analysis of criteria and in-dicators reflecting the performance of the labor rating system, while less attention is paid to the methodo-logical support of the operational audit of the regulatory and documentation base. The article presents a methodological approach to express auditing of labor rating at a machine-building enterprise, which allows reasonably and promptly identifying priority areas for the transformation of the labor rating system. The approach includes a criterion for correlating the state of labor process elements and their reflection in labor rating documents, express audit indicators – the coefficient of non-compliance with labor standards and the importance of the labor process, as well as a matrix for selecting labor processes to update labor standards and the organization of this process. The application of the proposed methodological approach at a ma-chine-building enterprise revealed that the low quality of labor standards is often caused by the fact that regulatory documents do not consider adequately the actual state of such labor process elements as labor tools, operation technology, team qualifications and staff members. This situation is caused by the retarded development of the regulatory framework of the studied enterprise compared to technological advances and socioeconomic changes in the industry and economy. The approbation of the presented approach allowed concluding that it is applicable and effective for existing machine-building enterprises.