METHODOLOGY OF MANAGEMENT DECISION-MAKING BASED ON THE COMBINATION OF FINANCIAL-ACCOUNTING INDICATORS AND BEHAVIORAL METRICS OF PERSONNEL

Abstract

This article substantiates the strategic necessity of transforming management approaches from purely financial analysis to an integrated model that combines behavioral and financial-accounting metrics. The study identifies a methodological gap in modern management: traditional financial indicators, such as ROI, ROE, and EBITDA, are lagging indicators that reflect past performance but fail to predict future risks like employee burnout or the hidden drivers of financial growth embedded in personnel behavior. The author proposes a human-centric approach where financial results are viewed as a direct consequence of employee behavior and efficiency.
The methodology treats human capital not as a current expense but as a strategic asset. Central to this approach is the integration of HR Scorecard tools into the accounting system. The article suggests a practical mechanism for capitalizing training costs using account 39 “Deferred expenses” and subsequently expensing them based on the Competency Efficiency Coefficient (CEC). This coefficient measures how effectively an employee applies acquired knowledge in practice, turning subjective assessments into objective financial data. To ensure transparency for top management, the study proposes using off-balance sheet accounts (02 “Assets in safekeeping” or 04 “Contingent assets and liabilities”) to track the estimated value of intellectual potential per employee. Furthermore, a system of analytical sub-accounts for accounts 92 “Administrative expenses” and 93 “Selling expenses” is introduced to separate fixed personnel costs from behavioral bonuses and investment components. The proposed methodology enables managers to quantify the financial return on investments in mental health, corporate culture, and training, thereby bridging the gap between behavioral economics and traditional financial management.