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Title ?????????????? ????? ? ???????? ???????? ? ????????? ???????????? ????????: ??????????? ? ????????
Accounting and control of transactions on performing collective agreements: organization and methods
 
Creator ?????????, ???????? ?????????????
Shymans?ka, K.V.
 
Subject ??????????? ???????
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collective agreement
social package
accounting for transactions on performing collective agreements
control over following the statements of collective agreement
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ????????
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Thesis is dedicated to the grounding of the theoretical issues and development of
recommendations on improvement of accounting and control of business transactions on
performing collective agreements, which assists in social security of employees.
The interrelation of collective agreement as a local normative and legal agreement
with the accounting system has been determined, accounting organization in the part of the
influence of the legal form of collective agreement on it as well as the system of analytical
accounting on the basis of classification of the statements of collective agreement have
been improved. Complex accounting provision of the process of collective agreement?s
regulation at all its stages with drawing in the accounting personnel at the stage of
concluding the agreement has been theoretically grounded. The methodic provision of
accounting for transactions with creating and utilizing payroll funds on the basis of
normative indexes, which depend on the results of the company?s business activity, as well
as the accounting reflection of expenses on providing employees with social package have
been suggested.
The system of internal control over following the statements of collective agreement
taking into consideration the information requests of the subjects under control as well as
the degree of trust of the unions to company?s top management has been developed. The
necessity of forming absolute and relative indicators, which are to be disclosed in the
process of documentation, compiling of accounting ledgers and internal reporting of
business transactions on performing collective agreements have been grounded.
 
Date 2016-02-23T12:34:08Z
2016-02-23T12:34:08Z
2010-01-19
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1261
 
Language uk
 
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