Shchyrba I. Account of payment of labor and audit of its efficiency

The object is the system of account and audit of efficiency of payment of labour on an enterprise. The aim is deepening of theoretical principles of account of payment of labour and development of practical recommendations in relation to the improvement of organization and method of account and audit of efficiency of payment of labour. The methods are abstracting, germenevthical, dialectical, comparison, generalization, analytical, system. The results - theoretical generalizations are given and it is formed recommendations in relation to organization and method of account of payment of labour and audit of its efficiency. The novelty - conceptual bases of account of payment of labour and audit of its efficiency are offered. The results of work are implemented into practical work of such bakery enterprises "Zaporizhskiy khlibokombinat 1", "Nadzbruchchya khlib", PP "Kolomiyskiy khlibokombinat", "Chinadiivska khlibopekarniya"; audit company "Zakarpat-business-Consulting" and in the educational process of the Ternopil . The field: activity of the bakery enterprises.