Humán erőforrás hatékonyságelemzése és összehasonlítása egy Magyarországon működő diszkonthálózatnál és szolgáltató központnál = Human resource efficiency analysis and comparison at food retailer discount store network and service center operating in Hungary

Abstract

The efficient use of resources in the ever-changing economic environment is top priority question of every economic organization. The key of the economic success at companies is the efficient and successful use of resources in the value process flow of products and services. The main role of the controlling in connection with the success of economic organizations is to help to reach the corporate goals. This is especially true for the human resource management-controlling, because in this case we are talking about suchlike factor, where the capacity is not predetermined, than in the case of production facilities. The purpose of the study is to analyse the HR efficiency of selected food retailer discount store network and service center based on financial statements in relation with gross production- net production value and added value. This enterprises have different assets, revenue level and sales channel. Because of the differences we can’t compare this organisations within absolute numbers, but the derived relative indicators are useful for the comparison.