Abstract
In the article, labor rationing is considered as the most important condition that ensures the efficiency of human capital use, as an integral part of planning, accounting and control at the enterprise. The article substantiates the necessity of rethinking the goals, tasks and methods of labor rationing taking into account the innovative changes taking place in business processes in the conditions of transition to digital economy. Recommendations for solving individual problems of labor rationing optimization at an enterprise are given.
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