Analysis of the level of labor costs in polish enterprises

Abstract

The article moves the issue of labor costs, their structure and impact on the company's operations based on Polish enterprises. The issue of labor costs has existed since time immemorial, because human work is inevitably connected with the development of civilization. The problem of rewarding therefore existed during the construction of the first pyramids, the first mass production of cars in the Henry Ford factory and today. A common feature of past and present times is the fact that the aim is to reduce the labor costs as much as possible while maintaining unchanged quality and productivity at work. The author draws attention to the complexity of the category of labor costs in modern enterprises and the difficulty in their optimization. On the basis of the analysis of the literature on the subject and legal acts, fundamental assumptions and components of labor costs were characterized. During the analysis, the conclusion was drawn that the need to reduce labor costs contributes to the emergence of new phenomena, including employee outsourcing, which may be the basis for further research into this category of costs.