title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ½Ð¸ÑÐ°ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ£Ð Ð Ð "ÐÑÑÐ¼ÑÑÐ¾Ð»Ð»ÐµÐ¹Ð±ÑÑ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and analysis of payroll calculations in state unitary enterpises (on the example of the State Unitary Enterprise of the Republic of Crimea "Krymtrolleybus")
Creators: name: ÐÐ¾Ð³Ð¸Ð½Ð¾Ð²Ð°, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÐ½Ð¸ÑÐ°ÑÐ½ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð¾Ð¿Ð»Ð°ÑÐ° ÑÑÑÐ´Ð°
ÑÐ¾Ð½Ð´ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
government unitary enterprises
accounting
analysis
labor payment
labor payment fund
transportation company

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ðµ ÑÐ½Ð¸ÑÐ°ÑÐ½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐ¸ ÐÑÑÐ¼ Â«ÐÑÑÐ¼ÑÑÐ¾Ð»Ð»ÐµÐ¹Ð±ÑÑÂ». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð°. Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° Ð¼ÐµÑ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð½Ð´Ð¾Ð¼ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ½Ð¸ÑÐ°ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ. Ð ÑÐ¾Ð´Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð¸Ð·ÑÑÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ½Ð¸ÑÐ°ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ: ÑÑÑÐ½Ð¾ÑÑÑ, Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ, Ð¿Ð¾ÑÑÐ´Ð¾Ðº Ð²ÐµÐ´ÐµÐ½Ð¸Ñ. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ» ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½ ÑÑÑÐ°Ð² ÐÐ£Ð Ð Ð Â«ÐÑÑÐ¼ÑÑÐ¾Ð»Ð»ÐµÐ¹Ð±ÑÑÂ», ÐºÐ¾Ð»Ð»ÐµÐºÑÐ¸Ð²Ð½ÑÐ¹ Ð´Ð¾Ð³Ð¾Ð²Ð¾Ñ, ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°, Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÑÑÑÐºÑÑÑÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐ´Ð°. ÐÐ¿Ð¸ÑÐ°Ð½Ð° Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ° Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² ÐÐ£Ð Ð Ð Â«ÐÑÑÐ¼ÑÑÐ¾Ð»Ð»ÐµÐ¹Ð±ÑÑÂ». ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÐºÐ¾ÑÑÐµÐºÑÐ¸ÑÐ¾Ð²ÐºÐµ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð½Ð´Ð¾Ð¼ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÐµÐ¼ Ñ ÑÐµÐ»ÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ: Ð¸Ð½Ð´ÑÐºÑÐ¸Ð¸, ÐºÐ¾Ð½ÐºÑÐµÑÐ¸Ð·Ð°ÑÐ¸Ð¸, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° (Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð¸ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸), Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ðµ: Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ñ, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ.
description: The object of the research is the state unitary enterprise of the Republic of Crimea "Krymtrolleybus". The subject of the research is the peculiarities of accounting and analysis of payroll calculations. The purpose of the final qualification work is to develop a set of measures to improve the efficiency of accounting for remuneration and management of the remuneration fund in state unitary enterprises using analytical procedures. In the course of the work, the theoretical foundations of accounting and analysis of payroll calculations in state unitary enterprises were studied: the essence, legal regulation, the procedure for conducting. The work considered the charter of the State Unitary Enterprise of the Republic of Crimea Â«KrymtrolleybusÂ», the collective agreement, accounting policy, presented the organizational structure of the enterprise, as well as carried out a financial analysis and analysis of labor. The practice of accounting for remuneration calculations in the State Unitary Enterprise of the Republic of Crimea Â«KrymtrolleybusÂ» is described. The proposed measures for adjusting the accounting processes for payroll calculations and payroll management can be used by an enterprise in order to improve the efficiency of its functioning. For the study, theoretical methods were used: induction, concretization, analysis (including vertical and horizontal analysis of financial statements), as well as practical: observations, comparisons.