ОЦІНКА ВИКОРИСТАННЯ ТРУДОВИХ РЕСУРСІВ У КОНТЕКСТІ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВА

The article examines the utilization of labour resources and their impact on the financial performance of LLC “Spetstekhosnastka” under conditions of economic instability and wartime disruption. The study aims to analyze the quantitative and qualitative characteristics of the workforce, assess labour productivity, evaluate staff turnover, and determine the efficiency of working time utilization. The findings show significant fluctuations in personnel numbers and structure caused by external socio-economic factors and production dynamics. The results indicate a predominance of skilled production workers and an increasing share of employees with vocational and higher education. At the same time, the age structure demonstrates a tendency toward workforce ageing, creating risks for innovative potential. Staff turnover indicators sharply decreased in 2023, reflecting strengthened personnel policy and improved adaptation measures. The analysis of the working time fund reveals a decline in 2023 followed by partial recovery in 2024. The study concludes that despite generally effective utilization of labour resources, enhancing HR management, developing employee competencies, and modernizing production processes remain crucial for long-term competitiveness.