Modelowanie i symulacja kosztów pracy bezpośrednio produkcyjnej

In modern company's management a main role is played by employees. Their knowledge, skills, behavior are determinant of the company's success. The result of human resources management are reflected by labour costs. The labour cost is one of the most important element in the system of production costs determination therefore it should be an object of studies and rationalization in the company. In the work there has been described the model of determining the labour costs in unit and small batch production conditions. To illustrate the problem there has been shown a brief analytical sample for the simulation of wage costs relatively to multi-occupational level of directly productive workers.