农业部门雇员的工资:现代社会经济和会计方面

I. Kryukova, Tetyana Federka
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引用次数: 1

摘要

介绍。许多社会经济问题是农业部门的特点,其中主要是:农村人口的移徙、农村居民的收入和生活质量低、村庄缺乏社会基础设施、降低了年轻专业人员从事农业工作的威望。提高农业经营单位聘用人员的报酬和收入水平,是解决这些现代问题的前提。研究的目的是识别和分析现代社会经济趋势和会计问题,并在农业企业人员薪酬领域提供分析支持。工资是衡量行业和地区社会经济发展水平的最重要指标之一。农业部门的工资历来是国民经济所有部门中最低的部门之一。农业人员的工资份额约为全国平均水平的68% (UAH 7166)。该行业各地区的工资差异很大:伊万诺-弗兰科夫斯克和基辅的工资最高,敖德萨和扎波罗热地区的工资最低。在农业生产成本结构中,劳动力成本所占比重不超过5-8%。乌克兰的最低工资是欧盟最低工资的58%。现代工资会计存在的主要问题有:与农业社会责任项目相关成本的会计核算实践,精算估值方法的缺乏通用实践,对未来人员成本的贴现,会计政策的不完善,与农业劳动激励有效机制相关成本的会计核算顺序,有限的财务和统计报告就业财务指标。执行结果表明,支付乌克兰农业部门雇用人员最多的费用所需的时间大大低于其他类型的经济做法和外国做法。确定了该行业工资的主要问题社会经济方面:区域农业劳动力市场的趋势、社会标准低、工资成本在其总体结构中所占份额低、企业规模有限、该行业工资增长缓慢、大多数小型农业企业缺乏激励工作的机制。在实施以人力资本为重点的现代价值管理概念的背景下,应进一步改进工资核算,作为农艺管理的信息和分析补充。关键词:工资,薪金,员工,农业,成本会计,员工核算,分析支持,农文企业。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Wage of employees in the agricultural sector: modern socio-economic and accounting aspects
Introduction. Many socio-economic problems are characteristic of the agricultural sector, the main of which are: mi-gration of rural population, low income and quality of life of rural residents, lack of social infrastructure of the village, re-ducing the prestige of agricultural work for young professionals. Increasing the level of remuneration and income of the hired personnel of agrarian business entities is a prerequisite for solving such modern problems. The purpose of the research is identification and analysis of modern socio-economic trends and problems of account-ing and analytical support in the field of remuneration of personnel of agrarian enterprises. Results. A wage is one of the most important indicators of the level of socio-economic development of industries and regions. In the agrarian sector wage is traditionally one of the lowest among all sectors of the national economy. The share of wages of agricultural personnel is about 68% of the national average (UAH 7166). The range of wages in the industry by region is significant: the highest is in Ivano-Frankivsk and Kyiv and the lowest is in Odessa and Zaporizhye region. In the structure of agricultural production costs, the share of labor costs does not exceed 5-8%. The minimum wage in Ukraine is 58% of the lowest in the European Union. The main problematic aspects of modern payroll accounting are: the practice of accounting for costs associated with agri-social responsibility programs, the lack of common practice of actuarial valuation methods, discounting the cost of future personnel costs, the imperfection of accounting policies, the order of accounting of the costs associated with the effec-tive mechanisms of agrarian labor stimulation, the limited forms of financial and statistical reporting financial indicators of employment. Conclusions. Implementation of the results showed that the time required to pay the most hired to the personnel of the agrarian sector of Ukraine is significantly lower than the other types of economic practice and foreign practice. The main problematic socio-economic aspects of wages in the industry were identified: tendencies of regional agrarian labor markets, low social standards, low share of wage costs in their general structure, limited size of enterprises slow wage growth in the industry, lack of mechanisms incentives for work in most small agribusinesses. Further improvement of payroll accounting should occur as an informational and analytical supplement to agronomy management in the context of the implementation of modern value management concepts with a focus on human capital. Keywords: wages, salaries, staff, agriculture, cost accounting, calculations with employees, analytical support, agri-cultural enterprises.
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