CONTROL AND MANAGEMENT OF LABOUR COSTS
Journal Title: Інфраструктура ринку - Year 2018, Vol 17, Issue
Abstract
The article deals with the approaches to the definition of concepts of “costs”, “cost management”, “cost control” in the scientific work of scientists and using the existing regulatory framework. The influence of labour costs on agricultural enterprises, ways of their reduction or increase depending on the activity and directions of the company’s activity is determined. This will make it possible to raise the level of remuneration, which will have a positive impact on its performance and productivity. Methods of accounting for expenses of an enterprise are indicated, since solvency, price policy, and financial results depend on their effective use. The study draws attention to the peculiarities of management of labour costs for agricultural enterprises.
Authors and Affiliations
O. F. Tomchuk, A. A. Mashevska
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