UDC657:331.34(100+477)
SOPKO Valeriia,
Doctor of Economics, professor The head of Chair of Accounting and Taxation
of Kiev National University of Trade and Economics
OVSIUK Nina,
Ph. D. in Pedagogic sciences, associate Professor of Chair of Accounting and Taxation,
Vinnytsia Trade and Economic Institute of the Kiev National University of Trade and Economics
COSTS ACCOUNTING OF SOCIAL PROTECTION OF ENTERPRISE EMPLOYEES
Background. Provision of information to interested users, including social insurance funds is regulated by current normative documents, but there is no mechanism for the formation of information in the part of social protection of employees, which would allow to control this process and make grounded management decisions.
The analysis of recent researches and publications has shown that despite the large number of scientific achievements, improvement of methodological approaches to the accounting software of the components of the system of social protection of employees and implementation of effective control over compliance with social norms in the process of the activity of domestic entities is worth to be referred to the unsolved part of general scientific problem.
The aim of the article is the study of accounting and controlling aspects of social protection of domestic employees, taking into account international experience of social protection of people.
Materials and methods. In the process of the research general scientific and special methods of knowledge were used: grouping – for the construction of a typology of types of personal insurance of employees; observation – for the study of aspects of accounting and control of social protection; tabular – for the processing of statistical data.
The results of the research. The most important in the reform of the social insurance is the creation of modern normative insurance base that would regulate the legal, economic and organizational basis of state social insurance and corresponding system of its management. In order to avoid the uncertainty, it is necessary to predict further development of private types of compulsory and voluntary insurance, including compulsory professional indemnity insurance in cases of increased danger to life and health of citizens. Current models of the social insurance in foreign countries presuppose compulsory payment of insurance contributions directly by employees from personal income. However, the amount of insurance contributions paid by employers exceeds the amount of insurance contributions paid by employees directly. In the majority of western countries employees are involved in the payment of insurance contributions at insurance of such risks: old age, sickness, maternity, unemployment. Additional payments, benefits and guarantees increase the costs of companies on wages. However, obvious and positive aspects of social policy are increase of motivation, stabilization of team, enhance of corporate culture and so on. Through the accounting and control mechanisms in social and economic activity, the stability of socially responsible development of the enterprise is achieved that promotes the growth of productivity of labor.
Conclusion. In terms of radical changes in the social and economic relations the most significant transformations take place in the sphere of social and labor relations, causing the confrontation of the subjects of these relations. For the purposes of formation of accurate accounting information on social protection of the staff it should be ensured: identification of basic elements of the social protection system; primary accounting of the social insurance contracts concluded by workers; the formation of analytical accounts in terms of insurance types; definition of the expenses of the enterprise related to social protection and synthesis of information in the reporting that will promote monitoring the compliance with social norms by entity. The improvement of accounting system occurs through the incorporation of new accounting objects, including the part of the social costs of enterprise that will contribute to the regulation of labor legal relations and increase of social protection of staff.
Keywords: social protection, accounting and controlling mechanism, labor legal relations, accounting.
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