Abstract
This paper describes the state of already carried out studies studying the relationship between human resource management practices and outputs of a company, in particular the financial and operational performance. The paper also introduces still unsolved problems like the lack of a typology of practices, not yet addressed problem of overlooking the level of individual practices, as well as the unresolved issue of a causal relationship between human resource management practices and performance. The current paper introduces a typology of human resources management practices and a typology of costs.