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Електронний архів Житомирського державного технологічного університету

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Title ????? ????????????? ??????????? ??????????????? ?????? ??????????? ? ?????? ????? ?? ????????????
Ways to improve accounting calculations ofwages in the enterprise
 
Creator ????????????, ?.?.
???????, ?.?.
Hryhorevska, O.?.
Hristos, I.V.
 
Subject ????????? ?????
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wages; organization of accounting
organization ofwages
tariff system
regulation of labor
wage records
accounting policy
 
Description ???????????? ???? ????????? ???, ?? ?? ????????????? ????? ?????? ?????? ???????? ? ????????????? ???????. ????? ????? ? ?????????? ????? ? ???? ? ????????????? ? ???????? ??????? ??????, ?? ?????? ???? ? ??????????? ????? ? ???? ??????? ?????? ?? ????????????. ????????? ????? ????????? ? ?????? ????? ?????? ??????????????? ?????? ? ???????? ???????????, ?????????, ?????????? ?????, ?????????? ???????, ??????????, ????????? ????????. ??? ?????? ?? ?????? ???????? ?????????? ????? ?????????? ??-???????, ??? ??????????? ??????????? ?? ????????? ??????? ???????? ????. ?????? ??????? ??????? ???????? ??????????? ?????? ?????????? ????? ?? ??????? ????? ????? ????? ???????? ????????? ???????.
? ??????????? ???????? ???????, ??? ?????????? ???????? ??????? ?????? ???????? ?? ?????????? ?????, ???????? ?????????? ???? ????????? ?????????? ?????????? ??????, ????????? ???????? ????????????? ???????? ? ?????? ?????????? ????? ?? ?????????????. ??? ??? ??????????? ???????????, ?? ????????? ????? ?? ??????? ????????? ????? ? ??????????? ??????????? ????????? ?????????? ????????????? ????????? ????-???? ??????. ????????, ?? ????? ????? ? ?????????? ????? ? ???????????? ??????? ??????, ?? ???????? ?????? ?? ??????????? ?????, ? ???? ???????????? ????? ? ??????????? ?? ????????? ???????????, ??????? ???? ?? ????????? ???????.
Background from the fact that a section of business accounting is
mandatory. Accounting for labor and wages ? one of the most important and
complex areas of work, which occupies a central place in the whole system
of accounting in the enterprise. Payroll is the focus of various stakeholders ?
employees, owners, pension fund tax authorities, trade unions and
government agencies. For each of the parties mentioned wages estimated in
different ways, but slow charging and maintenance affects the interests of all.
Many authors raises the problem of accounting of wages at the main place
among the accounting system.
In the article raised questions concerning the major problems of
accounting operations of wages are proposals to address these issues, outlined
the objectives of improving operations payroll in enterprises. The study found
that wages as an important social phenomenon, is a motivator increasing the
employment potential of the working population of any country. It is proved
that the inclusion of labor and wages 9the most important area of work that
requires precision and operational data, which indicate changes in the number
and categories of workers the time and production costs.
 
Date 2016-04-07T09:01:14Z
2016-04-07T09:01:14Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2618
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
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