CURRENT PROBLEMS OF THE THEORY AND PRACTICE OF THE ORGANIZATION OF ACCOUNT AND AUDIT OF COMPENSATION AT THE ENTERPRISE
Journal Title: Экономика и финансы - Year 2017, Vol 1, Issue 9
Abstract
Article is devoted to current problems of the theory and practice of the organization of accounting of compensation at the enterprise, namely: a research of theoretical and practical aspects of account and audit of calculations for compensation at the enterprise; the essence of category of compensation, an order of its formation and legislative regulation is defined; are characterized specifics of conducting settlings with personnel on compensation and other operations; features of accounting and the organization of compensation at the enterprise are analysed.
Authors and Affiliations
S. T. Sliusar, Y. A. Ponomarenko
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