home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

ROZDІL 4 Obl_k ROZRAHUNKІV W Payment PRATSІ, STRAHUVANNYA TA STIPENDІY

Osnovnі termіni i ponyattya:

Prace, zarobіtna board, penny zabezpechennya, Personnel Obl_k, Staff rozpis, zarobіtnoї pay fund, the basic zarobіtna board dodatkova zarobіtna board, nominally, the accountant form of payment pratsі, hourly forms of payment pratsі, schemes Posadov okladіv, tariff system, the ranks that the category, serednya zarobіtna board tarifіkatsіya, kompensatsіynі that zaohochuvalnі viplati, normuvannya robochem hour, sumіsnitstvo, sumіschennya profesіy i posad, bonuses, allowances, premії, utrimannya s zarobіtnoї pay, insurer, strahuvalnik, insurance vipadok, stipendіalny fund sotsіalnogo Zahist studentіv fund.

4.1. Prace th zarobіtna fee in the budget to establish that zavdannya їh oblіku

Konstitutsіya Ukraine garantuє dermal The Citizen right to Prace scho peredbachaє mozhlivіst zaroblyati sobі on Zhittya Prace, yak vіn vіlno obiraє abo yak on vіlno pogodzhuєtsya.

In the Budget Set, yak i in gosprozrahunkovih pіdpriєmstvah i organіzatsіyah, Prace vistupaє yak tsіlespryamovana dіyalnіst people i Je Main Jerel zadovolennya materіalnih i spirituality potreb gromadyan. On vіdmіnu od pratsіvnikіv materіalnogo virobnitstva, dіyalnіst yakih spryamovana on peretvorennya deyakoї prirodnoї rechovini (processes їhnoї pratsі yavlyaє him obmіn energієyu mіzh by nature Lyudin i) pratsіvniki budgetary SET toil subject Svoge vplivu Lyudin abo, abo suspіlstvo in tsіlomu. For Prace i lіkarya vchitelya spryamovana bezposeredno on Lyudin and Praca sovereign sluzhbovtsya - on suspіlstvo in tsіlomu. In protsesі pratsі pratsіvnikіv budgetary SET nadayutsya rіznі nematerіalnі good for zadovolennya potreb chlenіv suspіlstva. Control over mіroyu pratsі that mіroyu spozhivannya zdіysnyuєtsya for Relief zarobіtnoї pay.

Vidatki on zarobіtnu fee toil naybіlshu pitomu breaking bar in koshtorisah budgetary SET i syagayut 70-80% zagalnih vidatkіv. Ale zarobіtna board pratsіvnikіv nevirobnichoї spherical Je odnієyu s naynizhchih Sered Galuzo national Gospodarstwa. Ostannіmi rokami zdіysneno low zahodіv, spryamovanih on pіdvischennya zarobіtnoї pay pratsіvnikam budgetary set-up. Law of Ukraine "About Ukraine Reigning budget for 2003 Year" peredbacheno scho vidatki on zarobіtnu fee pratsіvnikіv budgetary SET Je zahischenoyu statte budget.

Zaplanovanі zdіysnenі Uryadov that come in zumovlyuyut needful pіdvischennya efektivnostі vikoristannya budgetary koshtіv to pay pratsі. Axis chomu correct organіzatsіya oblіku zarobіtnoї pay nabuvaє sovereign value. Buhgaltersky Obl_k Got zabezpechuvati:

• control dotrimannyam staff rozpisu that fund zarobіtnoї pay;
• control vikoristannyam robochem hour;
• svoєchasne th dostovіrne narahuvannya zarobіtnoї pay that sotsіalnoї Relief;
• control vikoristannyam vidіlenih on zarobіtnu fee koshtіv zagalnogo i spetsіalnogo fondіv;
• zabezpechennya spozhivachіv іnformatsієyu about Prace th zarobіtnu fee.