Organizational and Economic Bases for the Establishing of Internal Control over Labor Costs
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 2
Abstract
The article describes the organizational and economic bases for the establishment of internal control over labor costs under market conditions. The author analyzes the status and trends of the effectiveness of internal control forming these costs. Given the critical analysis of the existing views on the consistency of the theoretical and methodological aspects of internal control, the existing level of methodical maintenance of internal control of labor costs was assessed. The study of internal control of labor costs was realized with regard to the existing legal provisions. The study improved methodological support of internal control over labor costs through technological separation on preliminary, current and subsequent control at all stages of implementation that is able to prevent duplication of subjects of internal control and ensure consistent implementation of checks.
Authors and Affiliations
Nina Ovsiuk
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