ORGANIZATION AND REGISTRATION-ANALYTICAL PROVIDING OF CALCULATIONS FROM SALARY IN SYSTEM MANAGEMENT BY COMMUNAL ENTERPRISES

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Abstract

The problem of the use of labour resources and remuneration of labour is actual enough for today. The question of economic essence and value of "salary" and "remuneration of labour" is investigational in the article, the legislative adjusting and normatively-legal providing is considered in Ukraine of remuneration of labour, registration-analytical providing of calculations with workers from a salary in control system of communal enterprises, organization of account of calculations is investigational from a salary, forms and systems of remuneration of labour are reasonable, directions of improvement offer.

On results undertaken a study it is set that a salary is a money term of cost and cost of commodity, she serves as payment of services of labour of workers, represents socio-economic position in a national economy and standard of living in society. Theoretical and practical consideration of questions about calculations from the remuneration of labour has an actual value, as a remuneration of labour is the important enough link of the system of sociallabour relations and most thorny in a decision socio-economic problem. The questions of salary are regulated by the wide enough circle of legislative and normative documents, that every workplace of accountant, accountable for a certain area account of calculations must be provided from a salary.

The major constituents of organization of remuneration of labour are setting of norms of labour, tariff setting of norms of salary, development of forms and systems of remuneration of labour.

Order of extra charge and payment of salary on communal enterprises envisaged by the Collective agreement and Statutes about the remuneration of labour. A salary depends on complication and terms of implementation of work, quality of her implementation workers, results of financially-economic activity of communal enterprises and select leaders (by proprietors) principles of the system of material stimulation of workers.

For the increase of wage level in Ukraine, to our opinion, it is necessary: to decrease the shadow sector of national economy, decrease the rate of inflation, increase production (works, services) volumes, increase prices on labour force, to perfect a legislatively-normative base in Ukraine.