Search academic texts

Information × Registration Number 0121U111415, ( 0222U000239  ) R & D request Title Organizing the accounting and analysis of wages of the railway structural unit Head Pikulina Olena V., Кандидат економічних наук Registration Date 08-06-2021 Organization Dnipro National University of Railway Transport named after Academician V. Lazaryan popup.description1 In a market economy, the development of wages is its further differentiation and individualization based on full consideration of both individual performance and personal business qualities, including qualifications, responsibility, creative initiative, quality of work. Wages as an element of the labor market is the price of labor, as well as an item of production costs, which is included in the cost of products, works (services) at a particular enterprise. It is the most effective tool for activating the human factor and using labor potential. The relevance of the chosen topic is that one of the important places in accounting at railway enterprises is the accounting of wages. Remuneration as part of operating costs is about 50% and has a significant impact on the formation of financial results of the enterprise. The purpose of the study is to reveal the essence of the concept of wages, study the organization of accounting and control of labor and its payment at the railway company and identify reserves to improve the efficiency of its use in modern market economy. popup.nrat_date 2024-12-09 Close