Wage in the management and control system at the enterprise

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dc.contributor.authorGudz, I. F.
dc.contributor.authorShevchenko, L. Ya.
dc.date.accessioned2024-10-11T10:50:04Z
dc.date.available2024-10-11T10:50:04Z
dc.date.issued2022
dc.description.abstractThe article is devoted to topical issues of wages as an object of management and control at the enterprise. It has been proven that the correct organization of accounting of accrued wages contributes to effective management and control with the aim of timely calculation of wages and effective use of labor resources. Proper organization of accounting includes the selection of the most modern forms and systems of work, analysis of factors that increase labor productivity and ensure optimization of the working time of employees. The article highlights the importance of the formation of the accounting system as a direct incentive for effective development, a direct factor in increasing the investment attractiveness of the enterprise, which should gain recognition and reputation even in conditions of military aggression. It is emphasized that accounting is a component of the enterprise management system that goes beyond accounting and is intended to provide personnel with information for effective business planning, accounting, evaluation, analysis, control and, accordingly, management decision-making. The basic principles of the formation of the accounting and wage control system are outlined. It is noted that the accounting and control of wages is the main source of information for management in the process of managing a business entity. The basic criteria for evaluating the information that is formed at the enterprise, the methods of its formation, are given. The requirements for the formation of a system of accounting and control of wages at enterprises are highlighted. The results of the study of the issues of accounting and wage control are the practical application of the proposed improvements at the selected enterprise in order to improve the indicators of financial and economic activity, liquidity and solvency of the enterprise. The proposed improved documents will improve the payroll management and control processes. The implementation of measures to improve the accounting of wages allows to significantly increasing the efficiency of accounting, to eliminate shortcomings in the organization of accounting of wages at the enterprise. In the process of research in the article, general scientific research methods were used to solve the tasks, namely: system analysis, theoretical and methodological generalization, statistical and graphic analysis, specification, induction, deduction, observation, grouping and comparison.
dc.identifier.citationGudz, I. F., Shevchenko, L. Ya. (2022). Wage in the management and control system at the enterprise. Economics and Management, 4, 118-126 [in English].
dc.identifier.urihttp://dspace.e-u.edu.ua/handle/123456789/451
dc.titleWage in the management and control system at the enterprise
dc.typeArticle
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