Особливості обліку заробітної плати на ПАТ «Укрзалізниця»

Abstract

UA: Заробітна плата в системі соціально-економічних показників розвитку економіки посідає одне з найважливіших місць і являє собою, з одного боку, основне джерело доходів працівників, з іншого – є суттєвим елементом витрат для роботодавця і водночас стимулюючим чинником для підвищення продуктивності праці. Її облік, враховуючи частку витрат на оплату праці в загальних експлуатаційних витрат підприємств ПАТ «Укрзалізниця, займає найважливіше місце у системі обліку як окремих структурних підрозділів, так і товариства в цілому. При цьому постає завдання щодо удосконалення організаційних, кадровий і методичних підходів до зміни системи обліку метою виявлення резервів підвищення ефективності її використання.

EN: Wages occupy one of the most important places in the system of socio-economic indicators of economic development and represent, on the one hand, the main source of income for employees, on the other hand, it is an essential element of costs for the employer and, at the same time, a stimulating factor for increasing labor productivity. At railway transport enterprises, labor costs make up about 50% of the total operating costs, that is, costs related to the main activities of the enterprises. That is why the question arises of determining the peculiarities of the organization of wage accounting at railway transport enterprises in order to identify reserves for increasing the efficiency of its use. By fulfilling its main functions, wages become a powerful factor in ensuring the welfare of the population, forming demand and supply in the domestic market through increasing the purchasing power of employed workers, motivation to increase labor productivity for each individual worker, optimizing the structure and amount of costs for each individual business entity, and therefore, a factor of increasing its efficiency in functioning as a whole and the economy of the country. The organizational management structure formed at PJSC "Ukrzaliznytsia" has one feature that has a significant impact on accounting as a whole and accounting for wages. Each structural enterprise of PJSC "Ukrzaliznytsia" conducts independent accounting in its entirety: prepares and registers primary documents, prepares registers and financial statements. At the same time, structural enterprises are an integral part of the railway, to which financial reporting is submitted. At the same time, a single payroll accounting methodology is used, but depending on the railway economy to which the structural unit belongs, separate industry or internal standards may be used to establish additional payments and allowances for employees of structural units and their reflection in financial reporting. Accounting for wages, taking into account the share of labor costs in the total operating costs of PJSC "Ukrzaliznytsia" enterprises, occupies the most important place in the accounting system of both individual structural divisions and the company as a whole. At the same time, there is a task to improve organizational, personnel and methodical approaches to changing the accounting system in order to identify reserves for increasing the efficiency of its use.