Теоретичні основи обліку праці та зарплати в сучасних умовах

Abstract

UA: 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.

EN: 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.