Sauh I. Accounting for and control over labor costs under conditions of resources preservation

The thesis is dedicated to the scientific grounding of the theoretical statements and developing practical recommendations on improving accounting reflection and control over labor costs. In the theoretical context the essence of the concept of "expenses" and "costs" has been specified as well as illegitimacy of their identification has been grounded. The expediency of separation between productive costs on labour remuneration and unproductive labor costs has been proved as well as their composition has been determined which layed the basis for improving classification of expenditures on labour remuneration. It has been grounded that proper accounting support of measures on reducing resource-intensive products based on identifying components of rational organization of accounting for and control over labor remuneration costs contributes to the economic efficiency of the production process of an entity under conditions of resources preservation. Recommendations on improving accounting policies concerning labor remuneration costs as well as suggestions on further development of methodical approaches to their accounting reflection have been developed. Order of forming accounting and analytical support of managing costs on labor remuneration on the basis of the suggested forms of internal reports and recommendations on complementing the structure of statistical reporting have been offered. Ways of improving organizational and methodical statements of control over labor remuneration costs have been suggested.