Melnyk T. Accounting, Analysis and Audit.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U002675

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

14-06-2006

Specialized Academic Board

Д 26.001.12

Taras Shevchenko National University of Kyiv

Essay

The dissertation is devoted to the problems of methodics and practice bases of labour and payment accounting, analysis and auditing. The result of the research done is that key point of labour as an economic and analytical category has been discovered under the conditions of transformation economy. Basis functions of a wage and principles of its organization at the enterprises in Ukraine have been ground and classified. The structural and legal regulation, forms and systems of labour payments and basis constituents of wages - fund were studied. Methodical and structural principles of labour record - keeping and payments, harmonization, standardization and automation and reporting were examined. The state and dynamic of labour force, its efficiency and ways to improve it have been determined. Principal ways of wages - fund accumulation and distribution have been formulated. Organizational and legal foundations of labour audit and payments have been studied computerized audit technique and particularities of accounting have been suggested.

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