Shtyk Y. Accounting of the employees benefits of the point-of-sale-production enterprises

The object is the process accounting employee benefits; the goal is studying the theoretical and methodical positions and develop practical recommendations to improve accounting employee benefits of trade and production companies; the methods are general scientific and specific; the results are studying of theoretical fundamentals and development of scientifically based practical recommendations for improving accounting employee benefits of trade and production companies; the novelty is concepts and terminology of accounting by study definition "employee benefits", classification of employee benefits for the purposes of accounting, organizational and methodical approach to formation of accounting policy for employee benefits of trade and production companies, component structure of the information system of accounting employee benefits, approaches to display information about remuneration to employees in the financial statements, methodological tools actuarial valuation of assets and liabilities on employee benefits, who discounted.