Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

DOCUMENTAL PROVISION OF CONTROL OF LABOUR REMUNERATION COSTS

on .

UDC 331.2.001.42
 
OVSYUK Nina,
PhD in Economics, Associate Professor at the Accounting Department,
Vinnytsia Institute of Trade and Economics of Kyiv National University of Trade and Economics
 
DOCUMENTAL PROVISION OF CONTROL OF LABOUR REMUNERATION COSTS
 
Background. The article is devoted to actual question of improvement methods of personal labour payment control, development of standard-type forms of working documents of inspector aiming at summarizing results of domestic control of spending on work payment that promotes increasing effectiveness of management and improvement of financial economic activity of an enterprise.
Review of scientific sources regarding this question testifies presence of disputable opinions to methods of domestic control of spending on work payment but generally accepted opinion is scientists' one about now existing non-appropriate state of organization and realization of domestic control in particular control of spending on work payment of personnel, absence of its normal legal regulation on legislative level that has negative effect on possibility of increasing effectiveness of enterprise functioning. Pointed facts dictate necessity of substantiation of theoretical regulations and development of practical recommendations on the improvement of methodological approaches when it comes the documental drawing up of domestic control of labour remuneration spending that is defined by aim of research.
Results. Author suggests the recommendations with regard to documental provision of domestic control of labour payment spending, develops working documents of inspector, defines peculiarities of their usage depending on direction of domestic control realization, points standard-type breaks at calculation of payment for workers and that must be immediate subject of control. Introducing of suggested forms of standard-type working documents and methods of domestic control facilitates timely taking solutions regarding removing exposed breaks and digressions, disciplines personal and increases effectiveness of economy.
Conclusions. Implemented research gives possibility of formation of reliable documentation of an enterprise regarding spending on work payment by development of recommended standard-type forms of working documents of inspector for further introducing information to interested users for taking appropriate administrative solutions.
 
Keywords: domestic control, inspector, working documents, methodological aspects, users, administration.

 DOCUMENTAL PROVISION OF CONTROL OF LABOUR REMUNERATION COSTS