This bachelor’s thesis deals with personnel costs in a construction company and their significance within the conditions of the Czech construction sector. The theoretical part defines a construction company and its specific characteristics, describes employees in construction, human resource management processes, and provides a detailed explanation of the structure of personnel costs, including wages, statutory contributions, occupational safety and health costs, training, and employee benefits. Attention is also paid to factors influencing the level and structure of personnel costs, especially the seasonal nature of construction production, the shortage of qualified labour, the use of subcontractors, and the impacts of digitalisation.
The practical part of the thesis is based on a quantitative questionnaire survey conducted among construction companies in the Czech Republic and on a subsequent analysis of personnel costs in two selected companies. The aim is to evaluate the actual share of personnel costs in company costs and revenues, assess their structure, and identify the factors that influence their development and management in practice. Based on the findings, the thesis points out the differences between the theoretical definition of personnel costs and their practical monitoring in construction companies and formulates conclusions applicable to more effective management of personnel costs and human resources.