ТЕОРЕТИЧЕСКИЕ ОСНОВЫ УЧЁТА ТРУДА И ЗАРАБОТНОЙ ПЛАТЫ В СОВРЕМЕННЫХ УСЛОВИЯХ
| Jazyk: | ukrajinština |
|---|---|
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Вісник економіки транспорту і промисловості; № 64 (2018) The bulletin of transport and industry economics; № 64 (2018) |
| ISSN: | 2075-4892 2413-3914 |
| Popis: | В статті авторами розглянуто теоретичні основи бухгалтерського обліку оплати праці в сучасних економічних умовах, які впливають на вибір систем розрахунків з робітниками по заробітній платі, доплатам та виплатам, які визначені законодавством. Також наводяться характеристики систем оплати праці та її форм, які можуть застосовуватись установами в залежності від умов та специфіки їх діяльності. В статье авторами рассмотрены теоретические основы бухгалтерского учёта оплаты труда в современных экономических условиях, которые влияют на выбор систем расчётов с работниками по заработной плате, доплатам и выплатам, определённым законодательством. Также приводятся характеристики систем оплаты труда и её форм, которые могут применяться организациями в зависимости от условий и специфики их деятельности. Modern realities of functioning of domestic enterprises and require the search for adequate and effective measures to motivate staff, additional incentives for more skilled and gifted workers. In the competitive struggle of companies for the sake of development, the value of labor resources is one of the key factors of success. In this regard, the issue of personnel motivation becomes a priority, in particular, his material stimulation. In addition, the effective organization of labour and its payment are particularly relevant now, because the vast majority of institutions are forced to reduce their costs.In the article by the authors are considered the theoretical basis of payroll accounting in modern economic conditions, which affects the choice of payment systems with employees for wages, surcharges and payments that are determined by law. In addition, an analysis of the effectiveness of existing wage systems is conducted and generalized practical experience in choosing forms and systems of labor remuneration at enterprises for the purpose of the most correct assessment of the labor of the workers. Also, characteristics of pay systems and their forms, which can be used by institutions depending on the conditions and specifics of their activities, are given.In Ukraine the legal regulation of wages is established, the state assumes guarantees of wages. In the calculation of wages, there are no restrictions on the maximum amount of wages. At the same time, the law prescribed the minimum wage, which regulates the minimum wage for working time.The main forms of remuneration, which are being applied now, is hourly and unitary. The essence of hourly wage form is in that it depends directly on the amount actually worked out. In case of unit form of remuneration, a salary is provided in accordance with the employee's production.But for a modern Ukrainian society a change in the professional structure is characteristic. Appears new institutions and professions (positions), which cannot be estimated using conventional systems. Consequently, there is a need for the use of new systems. In view of this, it is worth considering and introducing the latest wage systems, which today are already used in world practice. As an example of such a system, the grading system of remuneration is considered in the article.Considered in the article system and form of remuneration determine the direction of the correct assessment of the labor duties of workers, which is one of the important moments of personnel motivation, as well as the direction of optimizing the company's expenses. |
| Databáze: | OpenAIRE |
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