Abstract
The author of the report focuses on shaping and streamlining of the costs of work, enhancing the possibilities of using the public resources. She examines the impact of the cost leader choice on the model of personnel function of the firm. She states that although applying a marginal cost strategy with reference to the workers may contribute to a short-term competitiveness, it proves damaging for the firm development in long-term perspective. She fosters a far-sighted personnel policy based on the support and development of the company’s potential, rather than on the reduction of costs.