Issue №: 5(108). Т.2
У збірнику висвітлено питання підвищення продуктивності виробництва продукції сільського і рибного господарства, технології виробництва і переробки продукції тваринництва, харчових технологій та інженерії, водних біоресурсів і аквакультури.
ORGANIZATION OF ACCOUNTING AND ANALYSIS OF PAYMENTS TO WORKERS AT THE ENTERPRISE IN THE FOOD INDUSTRY
Mashevska A.A., assistant
Vinnytsia National Agrarian University
The article investigates the state of organization of accounting and analysis of payments to employees of the enterprise in the field of livestock, also analyzes the value and economic nature of wages, as a current component of payments to employees. Regulatory and legal support of accounting of payments on payment of wages is considered. The article also describes the basic methods of accounting, control, analysis and problems of the organization of remuneration at the enterprises of the given industry. The priority tasks and problems of payment calculations, which need to be paid attention in the course of the enterprise activity, are identified. The systems of decision support in accounting and analysis on remuneration are highlighted. In addition, a description of the main problems and tasks of practical application of payroll calculations in the course of carrying out economic activity in the enterprises of the given industry is given. Payroll accounting, its organization and analysis is one of the most important and complex in the entire accounting system.
That is why the problematic issues of organization of accounting and analysis of payments to employees in the livestock enterprise require deep research, because the resolution of these issues can have a positive impact on economic activity.
1. Hutsalenko, L.V., & Kaprava, O.S. (2018). Oblik oplaty pratsi: problemy ta napriamy vdoskonalennia.[Payroll accounting: problems and areas for improvement]. Ekonomika i suspilstvo – Economy and society, 18, 894-898 [in Ukrainian].
2. Sulimenko, L.A., & Kyian, A.V., & Viter S.A. (2018). Oblik i analiz rozrakhunkiv z oplaty pratsi [Accounting and analysis of payroll calculations] Infrastruktura rynku – Market infrastructure, 18, 395-404. [in Ukrainian].
3. Vyplaty pratsivnykam. (2003). P(S)BO 26. [Chynnyi vid 2003-10-28]. Nakaz Ministerstva finansiv Ukrainy – Order of the Ministry of Finance of Ukraine 601. [in Ukrainian].
4. Kravchenko, M.A. (2010). Sutnist oplaty pratsi yak ekonomichnoi katehorii [The essence of remuneration as an economic category]. Biznes navihator – Business navigator,1, 3-4 [in Ukrainian].
5. Mykhailenko, Yu.O. (2017). Orhanizatsiia obliku i kontroliu rozrakhunkiv za zarobitnoiu platoiu [Organization of accounting and control of payroll] Molodyi vchenyi – Young scientist, 2 (42), 287-294 [in Ukrainian].
6. Maksymets, Yu.O. (2008). Zarobitna plata yak vyznachalnyy chynnyk motyvacii praci v uynkovy ekonomici [Wages as a determinant of labor motivation in a market economy]. Naukovyi visnyk NLTU Ukrainy – Scientific Bulletin of NLTU of Ukraine.18.10, 224-229 [in Ukrainian].
7. Yepishev, O.S. (2011). Osoblyvosti orhanizatsii ta oplaty pratsi v ahrarnomu sektori vyrobnytstva [Features of organization and remuneration in the agricultural sector of production]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli – Scientific Bulletin of Poltava University of Economics and Trade, 4(49), 268-272 [in Ukrainian].
8. Manzhura, O.V. (2012). Udoskonalennia pervynnoho obliku ta yii oplaty v silskohospodarskykh piddpryiemstvakh [Improvement of primary accounting and its payment in agricultural enterprises]. Tezy dopovidei. Studentska naukovo-praktychna konferentsiia fakultetu menedzhmentu i prava «Aktualni problemy suchasnoi nauky v doslidzhenniakh molodykh uchenykh» – Abstracts. Student Scientific and Practical Conference of the Faculty of Management and Law «Actual Problems of Modern Science in Young Scientists Research»: materials of the final student scientific conf. (Kharkiv, Data 21 trav. 2012 r.). Vyp. 1. (pp. 247) Kharkiv: KhNAU [in Ukrainian].
9. Haivoronskyi, V.M., Zhushman, V.P. (2003). Ahrarne pravo Ukrainy [Agrarian law of Ukraine]. Kharkiv: Pravo [in Ukrainian].
10. Ponomarova, M.S. (2014). Udoskonalennia motyvatsii ta oplaty pratsi v haluzi tvarynnytstva [Improving the motivation and remuneration of livestock]. Visnyk Sumskoho natsionalnoho ahrarnoho universytetu – Bulletin of Sumy National Agrarian University, 8 (61) Seriia «Ekonomika i menedzhment», 203-208. [Retrived from http://nbuv.gov.ua/UJRN/Vsna_ekon_2014_8_43.] [in Ukrainian].
11. Dikan, L.V., Chechetova, N.F., Holub, Yu.O. et al. (2009). Audyt [Audit]. Kharkiv: VD «INZhEK» [in Ukrainian].
12. Sholiak, O.Iu. (2009). Metodyka provedennia ekonomichnoho analizu vyplat pratsivnykam [Methods of conducting economic analysis of employee benefits]. Visnyk Khmelnytskoho natsionalnoho universytetu – Bulletin of Khmelnitsky National University, 6, 157-164 [in Ukrainian].
13. Savytska, H.V. (2007). Ekonomichnyi analiz diialnosti pidpryiemstva [Economic analysis of the enterprise]. Kyiv: Znannia [in Ukrainian].
14. Yanchuk V.I, Slobodianiuk I.S. (2012) Osoblyvosti finansovoho obliku ta analizu dokhodiv i vytrat v silskohospodarskykh pidpryiemstvakh. [Features of financial accounting and analysis of income and expenses in agricultural enterprises.]. Zbirnyk naukovykh prats VNAU – Collection of scientific works of VNAU, 1(56), pp.123-130. [in Ukrainian].
15. Plakhtii T.F., Kalashnyk V.V. Udoskonalennia modeli analitychnoho obliku rozrakhunkiv za vyplatamy pratsivnykam [Improvement of the model of analytical accounting of payments for employees]. Zbirnyk naukovykh prats Tavriiskoho derzhavnoho ahrotekhnolohichnoho universytetu (ekonomichni nauky) – Proceedings of the Tavrida State Agrotechnological University (Economic Sciences). 1(2). (pp. 239-247). Retrieved from http://nbuv.gov.ua/UJRN/znptdau_2013 [in Ukrainian].
About journal
Аnimal feeding and feed technology; current problems of animal breeding, breeding and hygiene; food safety and food processing technology; aquatic bioresources and aquaculture
Certificate of state registration of the print media: КВ № 21523-11423Р 18.08.2015
Founder of the collection: Vinnytsia National Agrarian University, Georgia Academy of Agricultural Sciences
Editor-in-Chief: Viktor Mazur, Candidate of Agricultural Sciences Associate Professor, VNAU (Vinnytsia)
Deputy editors-in-chief: Aleksidze G.M., D.Sc.(Ph.D.), academician of the Academy of agricultural sciences of Georgia; Yaremchuk O.S., D.Sc.(Ph.D.) Professor, University of Vinnitsa (Vinnytsia)
Secretary in charge: L. Kazmiruk
Editorial Board full list
Editorial board
Mazur Viktor, Candidate of Science, Associate Professor of VNAU (Editor-in-Chief);
Guram Aleksidze, Ph.D., Academician of the Academy of Agricultural Sciences Georgia (Deputy Editor-in-Chief);
Yaremchuk Oleksandr, Ph.D., Professor, VNAU (Deputy Editor-in-Chief);
Members of the Editorial Board:
Ibatullin Ildus, Ph.D., Professor, Academician, NULES;
Kaletnik Hryhoriy Ph.D. (Economics), Academician of NAAS of Ukraine, VNAU;
Zakharenko Mykola Oleksandrovych, Ph.D., Professor, NULES;
Vashakidze Archil, Ph.D., Academician, National Coordinator for Agricultural Electrification and Automation (Georgia);
Giorgadze Anatoly, Ph.D. (Engineering), Academy of Agricultural Sciences of Georgia;
Grib Josip, Ph.D, Professor of NUHPP;
Dzhaparidze Givi, Ph.D. (Economics), Academician, Vice-President of the Academy of Agricultural Sciences science of Georgia;
Georgiy Yeresko, Ph.D. (Engineering), Professor, Corresponding Member of NAAS of Ukraine, Institute of Food Resources;
Vlasenko Volodymyr, Ph.D.(Engineering), Professor of VTEI;
Kulyk Mykhaylo, Ph.D., Professor, Corresponding Member of NAAS of Ukraine, VNAU;
Kucheriaviy Vitaliy, Ph.D.(Engineering), Professor, VNAU;
Lysenko Alexander, Ph.D., Professor, Research Institute of Experimental Veterinary Science, Academy of Sciences of Belarus (Minsk);
Lyotka Halyna, Ph.D., Associate Professor of VNAU;
Mazurenko Mykola, Ph.D., (Engineering), Professor;
Polishchuk Galina, Ph.D., Associate Professor;
Sychevsky Mykola, Ph.D.(Economics), Professor, Corresponding Member of the National Academy of Sciences of Ukraine, Institute of Food Resources;
Skoromna Oksana, Ph.D., Associate Professor;
Chagelishvili Revaz, Ph.D., Academician, National Forestry Coordinator (Georgia);
Chudak Roman, Ph.D., (Engineering), Professor, VNAU;
Sheiko Ivan, Doctor of Science, Professor, Institute of Animal Science of the Academy of Sciences of Belarus (Zhodino);
Kazmyruk Larisa, Ph.D., Associate Professor of VNAU (secretary in charge).
Edition: Collection
Type of publication for the intended purpose: scientific
Edition status: shared
Year of foundation: 2015
Frequency: 1 to 5 times a year
Volume: 4 to 10 ppm (format A-4)
Edition language: (different languages) Ukrainian, Georgian, English, Russian
Scope and category of readers: nationwide, foreign researchers, university professors, graduate students, students and professionals of agriculture and fisheries and food production
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of educational system belonging to state and communal ownership" and the Rector Order of the Higher Education University Mazur V.A. dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
Beneficiary: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the collection: "Agrarian science and food technology".
Agrarian Science and Food Technology Established in 1994 under the name of the Collection of Scientific Works of VSAU.
According to the Resolution of the Presidium of the Higher Attestation Commission of Ukraine of September 11, 1997, this publication has acquired the status of a professional, in which it is allowed to publish the main results of the dissertation research in the fields of "Agronomy", "Animal engineering" and "Economic Sciences".
In 2001-2014 it was published under the title "Collection of scientific works of Vinnytsia National Agrarian University".
Since 2015 it is:"Agricultural Science and Food Technologies".
Listed in the updated list of scientific professional editions of Ukraine in agricultural sciences under the name "Agrarian Science and Food Technologies" (ground: Order of the Ministry of Education and Science of Ukraine of May 16, 2016 No. 515).
