Current problems of the theory and practice of the organization of account and audit of compensation at the enterprise
Current problems of the theory and practice of the organization of account and audit of compensation at the enterprise

Summary/Abstract: Object of research is current problems of the theory and practice of the organization of accounting of compensation. Methods which were used in the course of the research. A methodological basis of a research is an integrated approach, system structure analysis and a dialectic method of scientific knowledge. The following methods were applied to implementation of the tasks: statistical, comparing, generalizations, deductions and others. Results of a research. In the conditions of market economy the role of the organization and rating of work amplifies, there is a need of more close connection of results of work with its material incentives, in particular, with compensation. In such conditions the special relevance is acquired by a research of theoretical and application oriented aspects of account and audit of efficiency of compensation. Respectively, the practical significance of compensation, insufficient level of a research of the theoretical and application-oriented questions concerning account and audit of the salary caused a choice of a subject, the purpose and defined a target directivity of article. Respectively, the practical importance of compensation, insufficient level of a research of the theoretical and applied questions concerning account and audit of the salary caused the choice of a subject, purpose and defined target orientation of article. Thus, article is devoted to current problems of the theory and practice of the organization of accounting of compensation at the enterprise, namely: – a research of theoretical and practical aspects of account and audit of calculations for compensation at the enterprise; – the essence of category of compensation, an order of its formation and legislative regulation is defined; – are characterized specifics of conducting settlings with personnel on compensation and other operations; – features of accounting and the organization of compensation at the enterprise are analysed. Range of application of results: public authorities, local government bodies, in educational process when teaching registration disciplines. Conclusions. Creation of effective system of stimulation of personnel at the enterprise has to rely on division of workers into the following categories: depending on the reached position in the organization (students and young specialists who only finished educational institution, young specialists with experience up to 3 years; highly qualified specialists, young mothers) depending on reference type (external type, the internal type mixed); depending on the personal reasons of the worker (means; personal benefit; interest, call of duty).

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