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Електронний архів Житомирського державного технологічного університету
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| Title |
?????????????? ????? ? ???????? ???????? ? ????????? ???????????? ????????: ??????????? ? ????????
Accounting and control of transactions on performing collective agreements: organization and methods |
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| Creator |
?????????, ???????? ?????????????
Shymans?ka, K.V. |
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| Subject |
??????????? ???????
?????????? ????? ????? ???????? ? ????????? ???????????? ???????? ???????? ?? ??????????? ???????? ???????????? ???????? collective agreement social package accounting for transactions on performing collective agreements control over following the statements of collective agreement |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ???????????? ? ????????????? ??????????????? ?????? ? ???????? ????????????? ???????? ? ????????? ???????????? ????????, ?? ?????? ??????????? ??????? ???????????. ????????? ??????? ???????????? ???????? ?? ?????????? ??????????-????????? ????????? ? ???????? ??????????????? ??????, ???????????? ??????????? ??????????????? ?????? ? ??????? ?????? ?? ??? ????????? ????? ???????????? ????????, ? ????? ??????? ???????????? ?????? ?? ?????? ???????????? ???????? ???????????? ????????. ?????????? ???????????? ?????????? ???????? ???????????? ??????? ??????????-??????????? ??????????? ?? ???? ???? ??????? ?? ?????????? ?????????? ????????? ?? ?????? ????????? ????????. ????????????? ????????? ???????????? ??????????????? ?????? ???????? ?? ????????? ?? ???????????? ????? ?????? ????? ?? ?????? ??????????? ??????????, ?? ???????? ??? ??????????? ????????????? ?????????? ????????????, ? ????? ???????????? ? ??????????????? ?????? ?????? ?? ???????????? ??????????? ???????????? ?????????? ???????. ?????????? ??????? ???????????? ???????? ?? ??????????? ???????? ???????????? ????????, ? ???? ????????? ???????????? ?????? ????????? ???????? ?? ??????? ?????? ????????????? ??????????? ?? ??????????? ????????????. ???????????? ???????????? ?????????? ?????????? ?? ????????? ??????????, ??? ??????? ?????? ???????????? ? ??????? ??????????????? ??????????, ????????? ????????? ????????? ?? ??????????? ????????? ?? ?????????????? ?????????? ? ????????? ???????????? ????????. 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. |
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| Date |
2016-02-23T12:34:08Z
2016-02-23T12:34:08Z 2010-01-19 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1261
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| Language |
uk
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| Relation |
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| Publisher |
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