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.
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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
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).
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Year of foundation: 2015
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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".
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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).