????? ????????????? ??????????? ??????????????? ?????? ??????????? ? ?????? ????? ?? ????????????
Електронний архів Житомирського державного технологічного університету
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| Title |
????? ????????????? ??????????? ??????????????? ?????? ??????????? ? ?????? ????? ?? ????????????
Ways to improve accounting calculations ofwages in the enterprise |
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| Creator |
????????????, ?.?.
???????, ?.?. Hryhorevska, O.?. Hristos, I.V. |
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| Subject |
????????? ?????
??????????? ??????????????? ?????? ??????????? ?????? ????? ??????? ??????? ?????????? ????? ????? ?????? ????? ???????? ???????? wages; organization of accounting organization ofwages tariff system regulation of labor wage records accounting policy |
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| 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. |
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| Date |
2016-04-07T09:01:14Z
2016-04-07T09:01:14Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2618
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
????
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