БУХГАЛТЕРСЬКИЙ ОБЛІК ВИТРАТ НА ПЕРСОНАЛ

Самчук, Катерина Іванівна; Samchuk, K.I.

БУХГАЛТЕРСЬКИЙ ОБЛІК ВИТРАТ НА ПЕРСОНАЛ

Самчук, Катерина Іванівна; Samchuk, K.I.

URI: http://eztuir.ztu.edu.ua/123456789/7020

Дата: 2017

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Робота присвячена дослідженню теоретичних положень та розробці організаційно- методичних рекомендацій з удосконалення бухгалтерського обліку витрат на персонал як інформаційної основи управління кадровим потенціалом підприємства. В частинні розвитку теоретичних положень в роботі обґрунтовано місце витрат на персонал в складі об’єктів бухгалтерського обліку та управління кадровим потенціалом. Удосконалено організаційно-методичні положення бухгалтерського обліку витрат на підбір персоналу через розробку системи первинного спостереження, аналітичного обліку, порядку відображення та внутрішньої звітності. Розроблено рекомендації з удосконалення облікового відображення витрат на підготовку та перепідготовку персоналу, що дозволяють сформувати інформацію для оцінки кадрового потенціалу як за звітний період так і робити прогнози на майбутні періоди. Обґрунтовано напрями формування обліково- аналітичного забезпечення мотиваційної політики підприємства. Розроблено методичні положення бухгалтерського обліку витрат на охорону праці, що дозволять генерувати інформацію щодо дотримання законодавства.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on speciality 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The concept-categorical personnel potential management as the basis for the development of theoretical and organizational-methodical provisions of accounting for personnel costs has been developed. In particular, author's concepts of personnel potential, human resource management, motivation, personnel costs have been offered. The theoretical positions of the formation of the accounting and information support for the management of the personnel potential of the enterprise, which is a separate business process, have been grounded, that consists of the stages of formation, use, improvement of quality, provision, motivation of the personnel and causes the transformation of the purpose and structure of the objects of the accounting reflection of the expenses for the personnel. The types and forms of motivation are systematized as an element of increasing productivity which determines the formation of the enterprise's motivation policy and affects the structure and composition of the company's expenses, which became the theoretical basis for the development of organizational and methodological provisions for accounting of personnel costs. Empirical studies of the organizational and methodological provision of accounting for personnel costs in particular selection, training and retraining of personnel and individuals allowed to reveal that the information generated is fragmentary and does not fully reflect the properties of the personnel potential of the enterprise. To solve this issues a set of organizational and methodological provisions have been developed. The system of documentation of recruiting, training and retraining of personnel of the enterprise has been improved through specification of the set of requisites and development of models for documentary supervision of the processes of provision of educational services on training and retraining of personnel, which is the basis of the developed forms of primary documents (interim and final acts and cost estimates for services Recruitment, and the provision of educational services in part-time professional training of employees). This allowed to ensure the reflection of the cost of personnel in the accounting system and is the basis of information support of contractual policy. The calculation of selection, training and retraining of the personnel of different subjects, provided that the services of third parties are used as a separate business process for the formation of the personnel potential of the enterprise, is as follows: identification of the component costs and the mechanism of their distribution for certain services and workplaces; development of the order of using methods for calculating recruiting services; Formation of cost components for professional training of employees in higher education institutions. The directions of development of the organization of multi-level analytical accounting of personnel costs are considered, which takes into account their properties in different variants of organization of the business process of forming the personnel potential, in particular, in part: the cost of recruiting staff in expense accounts depending on the chosen version of their display (on a separate account 949 Other operating expenses "or in the composition of production and expenditure of the period) and the costs of training and retraining of staff, which involves the use of future expense accounts periods (account 39 "Deferred expenses"). The order of accounting reflection of expenses for personnel in the part is devoted: personnel recruitment costs are calculated; methodical provisions of accounting for transactions with settlements with recruiting companies are developed; The costs of training and retraining of staff - a methodical approach to reflecting the activities of professional formal and informal training of employees, which provides the opportunity to form a comprehensive information resource for managing the human potential and the possibility of its assessment for the reporting period and forecasting in future periods, is substantiated. Improved accounting form and content through the development of internal reporting package, which includes: staff recruitment report - contains three components that form information on the cost of recruiting personnel in the sections of production costs and period, contracts with recruiting companies and costing items; The report on the costs of training and retraining of workers and individuals - includes information on the costs associated with professional formal and informal training as employees of the enterprise and other persons with whom a contract for further employment has been concluded. In order to ensure the formation of information space for management of occupational safety measures, the organizational and methodological provisions of accounting for expenditures on occupational safety and health have been developed. In particular, the place of accounting and reporting in providing the interests of stakeholders of labor protection is substantiated through the development of the information model and matrix of identification of objects of accounting as the basis for recognizing the corresponding costs. Organizational support for the accounting of occupational safety measures will allow to implement the addition of an order on accounting policy by the matrix of identification of objects of accounting for operations related to ensuring the protection of labor at the enterprise, which will avoid duplication of information, excessive accounting regulation and increase the volume of the order on accounting policies. This approach is the basis of methodological support to reflect the cost of labor protection in the system of off-balance sheet accounting. Implementation of these provisions in practice allows, in addition to raising awareness of stakeholders, to assess the implementation of legislative norms on labor protection at an enterprise and to determine their effectiveness through the economy of enterprise resources. To ensure the preservation and development of the human resources potential of the company, there is a need to formulate a set of motivational measures that determine the company's incentive policy. In turn, the company's incentive policy is effective provided that a rational combination of appropriate measures with the resources spent on their implementation is effective. Accounting serves as a generator of information flows on the costs of measures of a motivational nature, which allows to assess the effectiveness of motivational policies. A complex model of accounting reflects the costs of motivation in terms of bonuses and rewards for employees, participation of employees in the profit of the enterprise, preferential food, housing loans or reimbursement of housing, valuable gifts, medical care for employees.

Показати повний опис матеріалу