Анастасія Сергіївна Тутова
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摘要

本文探讨了在乌克兰创造有利的营商环境作为商业发展的关键特征的动态。该研究对“激励”、“刺激”和“经济激励”的概念进行了解释,并对薪酬最高的高管和国内最大的国有企业的净利润进行了调查。国民经济发展的基本挑战之一是实现高生活水平,特别是公民的高收入。工资是雇佣人员的主要收入来源。然而,对于雇主来说,薪酬以及任何形式的物质奖励一方面是激励员工实现公司目标的工具,另一方面也是生产成本的要素。因此,建立一个最优的经济激励制度,以适应劳动过程中所有利益相关者的利益:雇员、雇主和政府作为一个整体。高层管理人员是公司人力资本中最关键的要素之一,而人事成本是激励制度整体结构中的一种特定类型的投资。国家立法允许企业主不披露其高级管理人员的奖金和工资数据。迄今为止,国有企业对高管发放奖金的普遍做法是不披露薪酬标准,最终可能导致亏损企业的负责人可以获得奖金的情况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
АНАЛІЗ ЕКОНОМІЧНОГО СТИМУЛЮВАННЯ ТОП-МЕНЕДЖЕРІВ УКРАЇНИ ЯК ОСНОВИ ЕФЕКТИВНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА
The article explores the dynamics of creating favorable environment for doing business in Ukraine as a key characteristic of business development. The study offers interpretations to the concepts of «incentive», «stimulation» and «economic incentive» along with presenting a salary survey of the highest paid top executives and the net profit of the largest domestic state-owned companies. One of the basic challenges for the national economy development is achieving high standards of living, in particular high income of citizens. Salary is a major source of income for hired personnel. However, for an employer, remuneration, as well as any type of material reward is a stimulating tool for staff to attain the company goals, on the one hand, and an element of production costs, on the other. Thus, building an optimal system of economic incentives accommodates the interests of all stakeholders in the labor process: employees, employers and the government as a whole. A top manager is one of the most critical elements of the company human capital, while personnel costs is a specific type of investment in the overall structure of the incentive system. The national legislation allows business owners not to disclose data on bonuses and salaries of their top managers. To date, the common practice of state-owned enterprises in paying bonuses to top executives is not to disclose the criteria of such remunerations which eventually might lead to a situation when heads of loss-making enterprises can receive bonuses.
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