{"id":867,"date":"2021-01-15T17:50:13","date_gmt":"2021-01-15T15:50:13","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=867"},"modified":"2021-02-15T15:21:33","modified_gmt":"2021-02-15T13:21:33","slug":"%d1%83%d0%b4%d0%be%d1%81%d0%ba%d0%be%d0%bd%d0%b0%d0%bb%d0%b5%d0%bd%d0%bd%d1%8f-%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d1%96%d0%b7%d0%b0%d1%86%d1%96%d1%97-%d0%be%d0%b1%d0%bb%d1%96%d0%ba%d1%83-%d0%bf%d1%80","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=867","title":{"rendered":"\u0423\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443 \u043f\u0440\u0430\u0446\u0456 \u0442\u0430 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456"},"content":{"rendered":"

<\/p>\n

\u0423\u0414\u041e\u0421\u041a\u041e\u041d\u0410\u041b\u0415\u041d\u041d\u042f \u041e\u0420\u0413\u0410\u041d\u0406\u0417\u0410\u0426\u0406\u0407 \u041e\u0411\u041b\u0406\u041a\u0423 \u041f\u0420\u0410\u0426\u0406 \u0422\u0410 \u0420\u041e\u0417\u0420\u0410\u0425\u0423\u041d\u041a\u0406\u0412 \u0417 \u041f\u0415\u0420\u0421\u041e\u041d\u0410\u041b\u041e\u041c \u041d\u0410 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0406<\/p>\n

IMPROVEMENT OF ORGANIZATION OF LABOUR ACCOUNTING AND CALCULATIONS WITH STAFF AT THE ENTERPRISE<\/p>\n

<\/a>\u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 37-41. \u041d\u043e\u043c\u0435\u0440: \u21162, 2020 (280)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0411\u0423\u0414\u042c\u041a\u041e \u041e.\u0412., \u041b\u041e\u0411\u0410\u0421 \u0406.\u0421.
\n\u0414\u043d\u0456\u043f\u0440\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u043c. \u041a\u0430\u043c\u2019\u044f\u043d\u0441\u044c\u043a\u0435<\/p>\n

BUDKO O.V., LOBAS I.S.
\nDneprodzerzhinsk State Technical University, Kamianske<\/p>\n

DOI:<\/strong> https:\/\/www.doi.org\/10.31891\/2307-5740-2020-280-2-5<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 25.04.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.05.2020<\/p>\n

\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

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0430 \u043f\u043b\u0430\u0442\u0430, \u043e\u043f\u043b\u0430\u0442\u0430 \u043f\u0440\u0430\u0446\u0456, \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u043e\u0431\u043b\u0456\u043a\u0443, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0430 \u0440\u043e\u0431\u043e\u0442\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443.<\/p>\n

\u00a0<\/em>\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

\u00a0 \u00a0 \u00a0The purpose of the article is determined, which is to highlight the areas of improvement of the organization of labor accounting and settlements with staff at the enterprise. The essence of wages is studied, the definition of the concept of “wages” is specified, the tools of wage regulation are defined. The main tasks of the organization of labor accounting are given, which include clear regulation of the organization of labor at the enterprise; control over the use of working time; accounting and control over the use of the salary fund; timely and correct determination of the amounts of accrued wages and contributions to social insurance bodies and their attribution to the cost of products (works, services), as well as other costs; implementation of all settlements with staff in a timely manner; introduction of employee motivation. The legal framework, that regulates the accounting of accrual and payment of wages, is indicated. The components of the organization of labor accounting, which include the organization of documentation of working time are determined; organization of analytical and synthetic accounting of wages both in terms of employees and the company as a whole is given; organization of salary payment is defined; generalization of information in the forms of financial and statistical reporting; organization of the accounting staff for labor accounting and its payment is provided. The peculiarities of wage accounting and the procedure for documenting business transactions for the calculation and payment of wages are analyzed. The content of the provision on wages is highlighted. The personnel accounting documents are characterized, the presence of which is the main condition for the proper organization of work at the enterprise. The need to develop a regulation on labor protection, which defines the main measures to ensure proper working conditions for staff at the enterprise, is indicated. The directions of the organization of work of the accounting staff on the account of work are defined and objects of regulation and standardization of work of the accounting personnel are specified. Suggestions on ways to improve the organization of accounting for payroll are given.
\nKey words:<\/strong> wages, payment for work, organization of accounting, documentation, accounting, accounting work of staff.<\/p>\n

References<\/strong><\/p>\n

    \n
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  8. Pro zatverdzhennia typovoi formy pervynnoho obliku \u2116 P-2 \u00abOsobova kartka pratsivnyka\u00bb [Elektronnyi resurs] : nakaz Derzhavnoho komitetu statystyky ta Minoborony Ukrainy vid 25.12.2009 r. \u2116 495\/65. \u2013 Rezhym dostupu : http:\/\/www.ukrstat.gov.ua\/norm_doc \/2009\/495\/495_2009.htm<\/li>\n
  9. Mizhhaluzevi normatyvy chyselnosti pratsivnykiv bukhhalterskoho obliku [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/rada\/show\/v0269203-03<\/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":[8],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/867"}],"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=867"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/867\/revisions"}],"predecessor-version":[{"id":3710,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/867\/revisions\/3710"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}