Na territorii Rossii, kak i za rubezhom, prioritetnoy oblast'yu v buhgalterii kazhdogo predpriyatiya schitaetsya raschet i uchet zarabotnoy platy sotrudnikov predpriyatiya. Eti dva komponenta yavlyayutsya naibolee slozhnymi i otvetstvennymi uchastkami buhgalterskoy deyatel'nosti, a takzhe po pravu zanimayut naibolee vazhnye mesta v uchetnoy sisteme na predpriyatii.Ekonomicheskaya nauka nashego vremeni polagaet, chto trud – eto vazhneyshaya ekonomicheskaya sostavlyayuschaya. On predstavlyaet soboy i tovar (sotrudnik, realizuyuschiy novoe kachestvo, a takzhe dopolnitel'nye material'nye cennosti, prodaet sobstvennyy trud) i prichinu, po kotoroy voznikaet dobavlennaya stoimost', v svyazi s tem, chto v sluchae dobavleniya truda k materialam i predmetam rashody v znachitel'noy mere vozrastayut. Sledovatel'no, neobhodimo ocenivat' i oplachivat' trud v lyubom ego proyavlenii. Zarabotnaya plata yavlyaetsya osnovnym istochnikom dohoda rabotayuschih grazhdan strany. Po ney mozhno opredelit' otnoshenie gosudarstva k svoemu naseleniyu. Dokument, reguliruyuschiy trudovye otnosheniya, vklyuchaya sferu oplaty truda sotrudnikov, yavlyaetsya kollektivnym dogovorom organizacii s oboznachennymi usloviyami oplaty truda, kotorye otnosyatsya k kompetencii predpriyatiya. Trudovoy uchet i kontrol' oplaty truda dolzhny obespechivat' operativnoe nablyudenie za kolichestvom i kachestvom trudovoy deyatel'nosti, za upravleniem sredstv, vklyuchaemyh v fond zarabotnoy platy i social'nyh vyplat. Aktual'nost' vybora temy stat'i mozhno ob'yasnit' tem, chto uroven' zhizni naseleniya napryamuyu zavisit ot ih zarabotnoy platy. Dlya kazhdogo grazhdanina zarabotnaya plata predstavlyaet soboy osnovnoy istochnik dohoda, sledovatel'no, vse, chto imeet otnoshenie k oplate truda (ee velichina, forma nachisleniya, vyplaty i t. d.) – eto aktual'nye voprosy dlya rabotodateley i sotrudnikov.
zarabotnaya plata, trud, trudovoy uchet, istochnik dohoda grazhdan, kontrol' oplaty truda
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