Abstract
The article deals with the problem of rationing of compensation payments for field and expeditionary works. The concepts of field allowances and field work
 are defined. Legal regulations of field allowances rationing for enterprises of different ownership forms are analyzed. Allowances and compensations for field
 work and work in shifts are compared. The reasons for abolition of field work compensation limits for tax purposes while retaining those for work in shifts are
 discussed. Impact of field allowances regulations on social security of employees, working in field or involved in work of expeditionary nature, as well as on
 revenues of municipal budgets are substantiated. Examples of field allowances regulations adopted in the Russian Federation for organizations of different
 industrial branches financed from the state budget are given. Necessity of rationing of field allowances standards on scientific basis is proved. Scientific methods
 of field allowances rationing that can be used in the calculation of payment standards are presented.
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