{"id":5641,"date":"2021-04-12T11:09:34","date_gmt":"2021-04-12T08:09:34","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=5641"},"modified":"2021-07-08T14:15:39","modified_gmt":"2021-07-08T11:15:39","slug":"%d1%84%d0%be%d1%80%d0%bc%d0%b8-%d1%82%d0%b0-%d1%81%d0%ba%d0%bb%d0%b0%d0%b4%d0%be%d0%b2%d1%96-%d0%bc%d0%b0%d1%82%d0%b5%d1%80%d1%96%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b3%d0%be-%d1%81%d1%82%d0%b8%d0%bc","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=5641","title":{"rendered":"\u0424\u043e\u0440\u043c\u0438 \u0442\u0430 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u0456 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u0430\u0446\u0456 \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"<p><!--more--><\/p>\n<p style=\"text-align: center;\">\u0424\u041e\u0420\u041c\u0418 \u0422\u0410 \u0421\u041a\u041b\u0410\u0414\u041e\u0412\u0406 \u041c\u0410\u0422\u0415\u0420\u0406\u0410\u041b\u042c\u041d\u041e\u0413\u041e \u0421\u0422\u0418\u041c\u0423\u041b\u042e\u0412\u0410\u041d\u041d\u042f \u041f\u0420\u0410\u0426\u0406 \u041a\u0415\u0420\u0406\u0412\u041d\u0418\u041a\u0406\u0412 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412<\/p>\n<p style=\"text-align: center;\">FORMS AND COMPONENTS OF MATERIAL INCENTIVES FOR TOP-MANAGERS OF THE ENTERPRISES<\/p>\n<p><strong> <a href=\" http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/07\/2021-1-E\u041d-26.pdf\"> <img loading=\"lazy\" class=\"size-full wp-image-69 alignnone\" src=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\" alt=\"\" width=\"76\" height=\"32\" \/><\/a>  \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 145-151. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong><strong>1, 202<\/strong><strong>1 (2<\/strong><strong>90)<\/strong><\/p>\n<p><strong>\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><br \/>\n\u0421\u0430\u0432\u0456\u0446\u044c\u043a\u0430 \u041e. \u041f., \u0429\u0443\u0440 \u041e.\u041c., \u041d\u0435\u0433\u0440\u0438\u0447 \u041e.\u0406.<br \/>\n\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0456 \u0442\u0443\u0440\u0438\u0437\u043c\u0443<\/p>\n<p>Savitska Olha, SHCHUR O., NEGRYCH O.<br \/>\nLviv Institute of Economics and Tourism<\/p>\n<p><strong>DOI<\/strong><strong>:<\/strong>\u00a0<a href=\"https:\/\/www.doi.org\/10.31891\/2307-5740-2021-290-1-26\">https:\/\/www.doi.org\/10.31891\/2307-5740-2021-290-1-26<\/a><br \/>\n<strong>\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 11.01.2021<br \/>\n<strong>\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.03.2021<\/p>\n<p style=\"text-align: center;\"><strong>\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n<p>\u0406\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u0430\u0446\u0456 \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0432\u0438\u0449\u043e\u0457 \u043b\u0430\u043d\u043a\u0438 \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c\u0441\u044f \u0432\u0430\u0436\u043b\u0438\u0432\u0438\u043c \u0442\u0430 \u0434\u0456\u0454\u0432\u0438\u043c \u0435\u043b\u0435\u043c\u0435\u043d\u0442\u043e\u043c \u043c\u043e\u0442\u0438\u0432\u0430\u0446\u0456\u0457. \u041f\u0440\u0438 \u0446\u044c\u043e\u043c\u0443 \u0432\u0430\u0440\u0442\u043e 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\u0432\u0430\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0442\u0430 \u043f\u043e\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0444\u043e\u0440\u043c \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u0430\u0446\u0456. \u0412\u0434\u0430\u043b\u0435 \u043f\u043e\u0454\u0434\u043d\u0430\u043d\u043d\u044f \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0444\u043e\u0440\u043c \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0437\u0432\u043e\u043b\u0438\u0442\u044c \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u0442\u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0434\u043b\u044f \u0434\u043e\u0441\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u0446\u0456\u043b\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457.<br \/>\n<strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f, \u043c\u043e\u0442\u0438\u0432\u0443\u0432\u0430\u043d\u043d\u044f, \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f, \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f, \u0442\u043e\u043f-\u043c\u0435\u043d\u0435\u0434\u0436\u0435\u0440, \u0432\u0438\u043d\u0430\u0433\u043e\u0440\u043e\u0434\u0430, \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u0439\u043d\u0438\u0439 (\u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0439) \u043f\u0430\u043a\u0435\u0442, \u00ab\u0437\u043e\u043b\u043e\u0442\u0438\u0439 \u043f\u0430\u0440\u0430\u0448\u0443\u0442\u00bb.<\/p>\n<p style=\"text-align: center;\"><strong>\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n<p>Tools for material incentives for senior management remain an important and effective element of motivation. It is necessary to take into account the dependence of the company&#8217;s performance and the achievement of high efficiency indicators on the level of material incentives for managers. The question of forming the optimal balance between the form, type and amount of remuneration of the top-managers and the results of their activities are relevant, to which there is still no unambiguous answer and scientists are actively discussing their solution. The article highlights the need to pay a fixed remuneration to managers in combination with a variable part, which will depend on the results of activities and will encourage managers to work for the result. In addition, establishing material remuneration requires taking into account the level of personal and professional qualities of the top-managers compared to other employees. The role of incentive tools is great, and it is necessary to balance material and intangible incentives in accordance with the capabilities and needs of the top-managers. The main differences between top-managers and employees are considered, which are proposed to be taken into account when developing a system of material incentives for top-managers of the enterprise. The components of material incentives for top-managers are highlighted. According to the results of scientific research, the classification of forms of material incentives for top-managers has been improved according to the following classification features: by method, form, salary structure, subject composition, degree of security, time of validity, basis of payment, source of income, results of work. The article also emphasizes the importance of material incentives of innovative activity of top-managers and a combination of material and intangible forms of labor incentives. A successful combination of material and intangible forms of incentives will effectively allow to use the potential of managers to achieve the company&#8217;s goals.<br \/>\n<span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><strong>Keywords:<\/strong> stimulation, motivation, material incentives, intangible incentives, top-manager, reward, compensation (social) package, \u201cgolden parachute\u201d.<\/p>\n<p style=\"text-align: center;\"><strong>References<\/strong><\/p>\n<ol>\n<li>Herasymiak N.V., Kasian L.V. (2018). Sutnist ta skladovi stymuliuvannia innovatsiinoi aktyvnosti pratsivnykiv pidpryiemstva [The essence and components of stimulating the innovative activity of employees]. Economic sciences. Series: Economics and Management. Vol. 15. pp. 80-89.<\/li>\n<li>Drach O.I. (2013). Vynahorodzhennia u systemi stymuliuvannia pratsivnykiv pidpryiemstva. [Remuneration in the system of incentives for employees of the enterprise]. Economics and management. No 1. pp. 71-75.<\/li>\n<li>Kostiuchenko O.Ye. (2011). Zasoby materialnoho ta nematerialnoho stymuliuvannia trudovoi aktyvnosti pratsivnyka. [Means of material and intangible stimulation of labor activity of the employee]. Economic sciences. Series: Economics and Management. Vol. 8. pp. 149-158.<\/li>\n<li>Sazonova T.O., Kononenko A.V., Kononenko I.V. (2018). Stymuliuvannia pratsivnykiv yak faktor pidvyshchennia rezultatyvnosti diialnosti pidpryiemstva [Incentives for employees as a factor in improving the efficiency of the enterprise]. Economic forum. No 1. pp. 214-221.<\/li>\n<li>Khrypun V.M. (2013). Motyvatsiia i stymuliuvannia menedzheramy trudovoi aktyvnosti pratsivnykiv ahrarnykh firm. [Motivation and stimulation of employees labor activity of agricultural firms by managers]. Collection of scientific works of Uman National University of Horticulture. Vol. 83. pp. 282-288.<\/li>\n<li>Yakovliev O.A. (2017). Do pytannia materialnoho stymuliuvannia pratsivnykiv. [On the issue of material incentives for employees]. Scientific Bulletin of the International Humanities University. Series: Jurisprudence. Vol. 25. pp. 69-72.<\/li>\n<li>Tutova A.S. (2019). Instrumenty ekonomichnoho stymuliuvannia top-menedzheriv. [Tools for economic incentives for top managers]. Bulletin of Kyiv National University of Technology and Design. Series: Economic Sciences. No\u00a04. pp. 104-111. DOI: 10.30857\/2413-0117.2019.4.10.<\/li>\n<li>Tutova A.S. (2020). Rol i mistse ekonomichnoho stymuliuvannia top-menedzheriv u diialnosti pidpryiemstva. [The role and place of economic incentives for top managers in the enterprise]. Bulletin of the Volodymyr Dahl East Ukrainian National University. No 2. pp. 93-85. DOI: https:\/\/doi.org\/10.33216\/1998-7927-2020-258-2-93-95.<\/li>\n<li>Serpeninova Yu.S., Sapozhnikova M.V. (2014). Stymuliuvannia pratsivnykiv instrumentamy vlasnoho kapitalu: sutnist ta poriadok vidobrazhennia v obliku. [Incentives for employees with equity instruments: the essence and procedure for reflection in accounting]. Bulletin of Zaporizhia National University. Economic sciences. No 1. pp.\u00a0125-134.<\/li>\n<li>Tarasenko O.Yu. (2018). Formuvannia mekhanizmu motyvatsii ta stymuliuvannia pratsi na upravlinskomu rivni. [Formation of the mechanism of motivation and stimulation of work at the managerial level]. Manager. No 4. pp.\u00a0100-107.<\/li>\n<li>Mizina O.V., Amelnytska O.V., Terefiuk A.I. (2019). Zakhody shchodo formuvannia efektyvnoi systemy otsinky i stymuliuvannia personalu na pidpryiemstvi. [Measures to form an effective system of evaluation and incentives for staff at the enterprise]. Efficient economy. No 5. URL: http:\/\/www.economy.nayka.com.ua\/?op=1&amp;z=7062. DOI: 10.32702\/2307-2105-2019.5.56.<\/li>\n<li>Mynka Yu.V. (2020). Motyvatsiinyi menedzhment ta stymuliuvannia pratsi na pidpryiemstvi [Motivational management and stimulation of work at the enterprise]. Socio-humanitarian bulletin. Vol. 36. pp. 113-115.<\/li>\n<li>Orlova V.K., Kaminska I.B. (2011). Kompensatsiinyi paket yak stymuliuiucha chastyna vytrat na personal. [Compensation package as an incentive part of staff costs]. Industrial economics. No 4. pp. 330-333.<\/li>\n<li>Perelyhina O.V., Kulyniak I.Ya. (2012). Perspektyvni napriamky vykorystannia \u201czolotykh parashutiv\u201d yak formy kompensatsiinykh vyplat top-menedzheram kompanii. [Promising areas of use of &#8220;golden parachutes&#8221; as a form of compensation to top managers of the company]. Abstracts of reports of the scientific-practical conference &#8220;Accounting and analytical support of the enterprise management system&#8221; (Lviv, April 26-28, 2012). p. 243.<\/li>\n<li>Pro oplatu pratsi [On remuneration of labor]: Law of Ukraine of March 24, 1995 \u2116 108\/95-VR. URL: https:\/\/zakon.rada.gov.ua\/laws\/show\/108\/95-vr#Text.<\/li>\n<li>Savitska O.P., Kylyn O.V., Savitska N.V. (2015). Mekhanizm stymuliuvannia diialnosti turystychnykh pidpryiemstv [The mechanism of stimulation of the tourist enterprises activity]. Scientific Bulletin of Lviv National University of Veterinary Medicine and Biotechnology named after S.Z. Gzhytsky. Vol. 17, No 4. pp. 325-329.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[40],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5641"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5641"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5641\/revisions"}],"predecessor-version":[{"id":6834,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/5641\/revisions\/6834"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}