Shulga N. Accounting and audit of calculations of labour remuneration and analysis of efficiency of the use of labour resources

Economical activity of passenger MTE in some operations that are related to labour remuneration calculations and to the use of labour resources. Generalization and critical estimation of current theoretical provisions, methods, organization and practice of accounting and audit of labour remuneration calculations and analysis of efficacy of labour resources use, working out of recommendations for their improvement and practical use in order to make the weighed registration and administrative decisions on the passenger motor transport enterprises in the modern terms of management. Methods: observation, comparison, abstraction, induction and deduction, dimension of interconnections, analysis and synthesis combination, historical and logical methods combination, generalization, methods of economic analysis, economical and mathematical methods. The recommendations concerning the improvement of methodical-organizational bases and practice of accounting and audit of labour remuneration calculations and analysis of efficacy of labour resources use are proved. The essence of category "labour remuneration calculations" as an object of accounting, audit, analysis is found. The modern structure of labour remuneration fund is analysed and specified. An organizational labour remuneration mechanism is revealed. The effect of government and contractual regulation on the choice of the forms and labour remuneration and stimulation systems and on organization of accounting of labour remuneration calculations is defined. Current provisions concerning methods and organization of accounting of labour remuneration, labour costs are analyzed. Approaches to their improvement in conformity with the specified National Accounting Standarts, requirements to meet ISFR, changes in labour and tax legislation, practice of making payments to the employees in the enterprises under consideration are worked out. The technique of integrated analysis of efficient use of labour resources in motor transport enterprises based on the system of interrelated natural, labour and improved cost indices is developed. Motor transport enterprises, educational process.