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Management of HR expenses efficiency through the use of the controlling concept

Author: Tatiana Cerga
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Natalia Burlacu
doctor habilitat, professor, Free International University of Moldova
Scientific council:


The thesis was presented on the 24 April, 2009
Approved by NCAA on the 18 June, 2009


Adobe PDF document0.31 Mb / in romanian


CZU 658.3 (043.2) = 161.1

Adobe PDF document 0.76 Mb / in romanian
167 pages


methods and parameters ,controlling concept, method of management, personnel management, personnel expenses, planning, calculation and analysis management accounting, management support, HR management, classification of personnel expenses, business processes management, efficiency of personnel expenses, management of the enterprise


The thesis for a doctor's degree emphasizes the research of the basic theoretical and methodological aspects of personnel management and, on the basis of the analysis of existing approaches to classification of personnel expenses, its author's version is proposed, being a methodical basis of realization of personnel expenses’ controlling and reflecting the purposes of personnel management. The criterion put in a basis of classification is the belonging of expenses to the basic functional blocks in sphere of HR management.

In the thesis for a doctor's degree the urgency of use of methodology of controlling in modern operation of business is proved. Evolution of the controlling concept from understanding of controlling as mechanism of the account of expenses to controlling as coordination of decision-making process is examined. Original definition of the term "controlling" as integrated administrative approach which unites elements of planning, realization and the control of strategies of development and business administration and is (the approach) a control system of achievement of the purposes of the enterprise is proposed.

The tools of controlling are allocated and systematized in work by the author; the technique of adaptation of toolkit of controlling to concrete functional areas of personnel management according to the classification of personnel expenses developed in this thesis is proposed; within the limits of each functional area of personnel management, the application of tools of controlling is examined according to stages of its realization. Also, in the given work criteria to which the system of parameters of efficiency of personnel expenses within the limits of the controlling concept should respond is developed and proved, the technique of system development of target parameters of personnel expenses efficiency is proposed and the system of parameters is developed for an estimation of the efficiency, satisfying to the formulated criteria; approbation and an estimation of the given system of parameters is made.

The practical importance of dissertational research is caused by an opportunity of use of the proposed (in work) technique of system engineering of target parameters of efficiency in business administration as a whole and in a subject domain of personnel management - in particular. Using the tools proposed in thesis, methods and parameters, HR managers will be able to increase personnel expenses efficiency, prove and justify necessity of realization of the certain kinds of expenses for achievement of the purposes of personnel management and management of the enterprise as a whole.

The basic theoretical positions and the recommendations, proved and defended in dissertation work, were presented in reports, conferences and seminars.

Some results of carried out research are used in practice of HR management at some enterprises of Moldova, one of which is SRL “SOCPES-EXIN” and «HORUS» SA.

Results of researches also can be used during teaching in higher educational institutions and Master’s Degree courses.