ОБЛІК РОЗРАХУНКІВ З ОПЛАТИ ПРАЦІ В СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

• Datum: 2018
• Hauptverfasser: Васьковська, К. О., Пчелянська, Г. Б., Кохан, О. О.
• Format: Artikel
• Sprache: Ukrainisch
• Veröffentlicht: Odesa National University of Technology 2018
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/1063
• Назва журналу: Food Industry Economics

In the article the peculiarities of the accounting of the labour payment of employees of the enterprisein order to improve the accounting system have been considered. Improvement of the accounting the organization of the salary for business development is carried out through the acceptance of the effective management decisions. At the same time, reliable and timely information about the amount of expenses for thepayment of the labour plays an important role as precisely these costs occupy the significant part of the costof production.The authors give the documents for the accounting of the labour payment, the classification of employee payments by groups has been analyzed, indicators of labour efficiency analysis to calculate economicdata have been pointed out, such as the level of the enterprise provision with labour force and the averagesalary of the employees and their labour productivity.Legislative acts regulating the procedure for accounting for salary at the enterprise have been considered, the characteristics of the account provided by the chart of accounts, for accounting of the employeepayments has been given.It has been analyzed that in modern conditions computerized accounting system by collecting andanalyzing the large quantity of the information can influence the process of making the effective decisionsabout the development of the enterprise’s activities, and also can allow to identify and to prevent the significant number of the errors, in contrast to the manual accounting.The authors have studied the incentive tools at the enterprise, such as bonuses, surcharges and extra payments which are the powerful motivational incentives for increasing the employees’ interest to the enterprise development.It has been concluded that for effective development of the enterprise, it is necessary to study in detail the structure of the labour costs, to stimulate employees’ motivation (motivational measures) for increasetheir labour productivity, to control the growth rate of the salary with respect to the growth productivity, and tointroduce accounting automation at the enterprise.