Labor Remuneration Research Articles

МЕТОДИЧНІ ПІДХОДИ ДО АНАЛІЗУ ВИТРАТ НА ОПЛАТУ ПРАЦІ

An important component of economic analysis at each enterprise is the analysis of labor costs, the main purpose of which is to determine the expediency of the forms and systems of labor remuneration used at the enterprise, to determine ways of increase of labor productivity, which contributes to decrease of production cost, increase of profit and profitability, determination of the sum of the absolute and relative overexpenditures (economy) of the labor remuneration fund, investigation of the reasons why it was caused, identification of reserves, which the enterprise has to reduce expenses on labor remuneration. The article examined methodological approaches to the analysis of expenses for labor remuneration of the enterprise and the factors of their formation. The tasks to be solved in the process of analysis of labor costs and the information base used during its implementation are defined. The approaches to calculating labor productivity are revealed depending on the methods of calculation of volumes of manufactured products and the reserves of its increase are revealed. It is emphasized that the establishment of an effective mechanism of labor productivity management will help in solving the issue of equitable distribution of the obtained results of economic activity not only among the owners of the enterprise, but also among all employees who took part in the production process. It is noted that modeling and factor analysis takes a special place in the methodology of carrying out of complex analysis, the purpose of which is to identify causal connections between the previously isolated from the general aggregate of the main factors, that is, the ones that exert the most significant influence. The work outlines the stages of the control and management of wages and other payments to employees in order to organize an effective management system at the enterprise. It was established that the method of analysis of labor costs is individual for each enterprise and depends, first of all, on the goals set by management personnel. A well-grounded and complete economic analysis of labor remuneration creates conditions for successful management decisions, because it helps to monitor key trends of the enterprise development, identify the main factors influencing it and build further forecasts.

Управління кадровою безпекою бізнесу як інструмент активізації регіонального розвитку в повоєнний період

The role of business in the success of the post-war restoration of the affected economy of the regions of Ukraine has been established. The main reasons explaining the thesis that the success of a business is based on its personnel are formulated. The content of the narrow and broad approaches to understanding the personnel security of the business is disclosed. The components of the personnel security of the business are defined and characterized, which include: an effective process of quickly closing open vacancies; effective system of adaptation of new personnel to working conditions; science-based and fair system of remuneration and motivation of labor; transmission by employees outside the enterprise of open positive practices. The main principles of personnel security of business at the level of a particular region are systematized and characterized. The first principle is the careful selection of reliable workers for the enterprise. The second principle is focused on the organization of the process of training employees of the company throughout their lives. The third principle is related to talent development processes. The fourth principle is designed to ensure the comfort and economic interest of employees in labor relations with a particular enterprise.

Вплив пандемії COVID-19 на стан ринку праці в Україні

The purpose of the article is to examine the peculiarities of establishing equilibrium in the labor market and to outline the prospects of labor market regulation using equilibrium models. The state of the labor market illustrates the level of social development of the State and the current balance of interests between market participants, namely: the State, employers, workers, unions and intermediaries. The situation on the labor market in 2019-2021 was significantly affected by the COVID-19 pandemic, which led to the closure of many businesses and rising unemployment and declining employment in Ukraine. The main provisions of the models of reaching equilibrium in the market are considered and the tools of influencing the equilibrium are singled out. The dynamics of the level of employment and unemployment in Ukraine for 2018–2020 are analyzed and the main factors that led to the imbalance in the labor market are identified. It is established that the labor market in Ukraine is characterized by a lack of balance, caused by exacerbation of socioeconomic problems in the country, lack of stability of economic development, low level of remuneration of labor. To ensure the well-being of the population of Ukraine, it is necessary to ensure balance in the labor market to create productive employment and reduce unemployment. The level of employment reflects the state of the macroeconomic environment in the country, the structure of the national economy, the level of development of market forms of management, institutional support of social and labor relations, the level of entrepreneurial activity of the population. The directions of the State policy for establishment of balance in the labor market are formed.

Can Land Circulation Improve Farmers’ Income? A Survey of Five China' s Western Provinces

This article Based on the field survey of 15000 farmers in Gansu, Ningxia, Inner Mongolia, Shaanxi and Qinghai provinces, we used mediator model,analyzed the impact of farmers' livelihood strategies on land circulation and income growth. The research results showed that the farmers’ dependence on land gradually weakened, the willingness of farmland transfer decline, the willingness of farmland transfer to rise; Farmer’s livelihood strategy directly affected income growth, while indirectly income growth by land circulation. Therefore, further promotion on agricultural science and technology achievements transformation and talent support for rural development should be strengthened, the agricultural support system which increases farmers' income should be promoted, farmers' agricultural labor remuneration and scale economic benefit should be encouraged by new styles of agricultural businesses. We should continue to strengthen the progress of the land property rights system, promote the transfer of rural surplus labor through skills training, employment and encourage startups, so that farmers will be both participants and beneficiaries from the farmland transfer.

Державне регулювання оплати праці: світовий досвід, порівняння та можливості реалізації

The purpose of writing the article is to analyze the nature of the transformation of governmental regulation of wages both in the world and in Ukraine in epidemiological conditions. In the vast majority of countries, there is currently a profound transformation of governmental regulation of remuneration at the macro level. The Ukrainian labor market is also gradually adapting to changes, innovations and modern socioeconomic realities. For example, the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus disease (COVID-19)» was adopted as a kind of reaction of the State to the need for changes in the field of remuneration. To compare the results of the State’s policy in the field of remuneration, as well as the relationship between social partners in the context of the COVID-19 pandemic, the average monthly wage in 2019-2021 can be used. It should be noted that not always the growth of average monthly wages indicates the economic growth of the country. The main indicator of the country’s economic development is gross domestic product (GDP). The coronavirus pandemic, quite naturally, had a negative impact on the economies of countries – in most countries there is a decrease in GDP. Ensuring growth of wages in these conditions is an indicator of strong social policy and/or social and labor relations in the field of labor remuneration. By means of social policy in the country, the State regulates the minimum wage. Most countries have increased the minimum wage to stabilize labor incomes during the pandemic. The main instrument of the State’s influence on wages in Ireland, Germany, Norway, Finland and the United States during this period is the provision of temporary subsidies for wages, which are introduced to save jobs and support the income of employees. Also, the experience of governmental regulation of wages in developed countries during the pandemic includes payment of subsidies to employers, tax crediting, and reduction of the tax rate. At the same time, the implementing of foreign practices in the field of remuneration requires taking into account Ukrainian realities.

ORGANIZATION OF REMUNERATION OF LABOR OF HIRED WORKERS IN UKRAINE: SITUATION AND PROBLEMATIC ASPECTS

The aim of the article is to highlight the state of organization of labor remuneration of employees and the existing problematic aspects of this process in Ukraine. To achieve this goal it is planned to solve, in particular, such tasks as: to consider the concept of "remuneration" as a legal and socio-economic category; to study the processes associated with the organization of employee compensation; to determine the influence of external environment factors on the organization of remuneration; to provide suggestions for improving the organization of employee compensation in the form of conclusions. The object of the study is the labor relations associated with the implementation of the right to wages. The subject of the study are processes in the field of remuneration of labor and their relationship with the requirements of Ukrainian legislation. In terms of legal assessment the concept of "remuneration" is wider than the concept of "wages", which is only a part of remuneration in the process of its organization. From the point of view of coverage of labor remuneration as a socio-economic category, it is necessary to refer to the characteristic of remuneration functions – its purpose, role, component of practical activity on coordination and realization of interests of the main subjects of relations in the process of entrepreneurial activity. Remuneration of labor, as compensation to employees for the cost of their labor force, is not an exclusive component of the employer's personnel costs. Therefore, the organization of remuneration of employees can be presented in the form of a certain complex of measures, which should be based on certain principles. The basis of effective organization of labor remuneration is an objective assessment of certain factors affecting both the labor activity of an employee and his labor behavior. Employers' approaches to remuneration depend on how an individual employee (or group) is perceived in terms of their participation in individual business processes and/or in the business as a whole (as individual elements of the business, as human resources or as human capital). Improvement of remuneration processes of employees consists in the transformation of existing industrial and social relations between the employer and employees from ensuring satisfaction of labor activity to their loyalty to the processes they perform and the organization in which they work in general, as well as the involvement of employees in the economic activity of both individual structural subdivisions of this organization and the organization as a whole. In order to achieve this goal, certain areas of remuneration organization activities and proposals for the order of development of employee remuneration systems are proposed. Among the problematic aspects of the organization of workers' compensation is a certain simplification of the approach and distancing of the "decision-making centers" both on personnel management in general and in the organization of workers' compensation, in particular, from the realities of business processes occurring against the background of depreciation (from a worldview perspective) of the executive labor process, especially in the areas of material production. Among the main directions of the external environment, the factors of which influence the state of organization of labor remuneration in Ukraine, certain problem aspects of both legislative and contractual regulation of labor remuneration, as well as improvement of the general state of the labor market of Ukraine and the level of its research on labor remuneration issues were singled out.

Improving the policy of labor remuneration in houses and communal services

Improving the policy of labor remuneration in houses and communal services

ORGANIZATION OF PAYMENT ACCOUNTING AT THE ENTERPRISE AND DIRECTIONS OF ITS IMPROVEMENT

The article examines the accounting of the pay organization and its elements, indicates what leads to an unfair wage system. The objectives are in the process of organizing payroll accounting, as well as problematic issues in the organization of accounting of labor and its payment, arising in the implementation of business operations. One of the peculiarities of payroll accounting is described, namely the use of a separate document – the Payroll Regulations, which defines the use of payroll in the enterprise and contains all the necessary elements of accounting. Methodology. Payroll is an important economic process in any enterprise and an effective means of motivating employees to be highly productive. Payroll accounting is an important component of payroll management, and its proper organization provides clear, reliable and accurate information on payroll. This is the most time-consuming and responsible stage in further accounting. In today's business there are many different disadvantages, including the correct and effective organization of payroll, which makes the selected topic relevant. Results. The study points to the importance of the Order (Regulation) on accounting policy, which defines alternative approaches to the reflection of information on employee payments in accounting and reporting. It is noted that the accounting of payroll settlements will be facilitated by detailing the sub-account 661 "Payroll". Practical implications. Suggestions for improving payroll accounting registers are offered. The author emphasized that the organization of payroll accounting, its size and structure are of common interest to business owners and employees. The instruments of state regulation of the organization of labor remuneration are considered. It also suggests its own ways of improving payroll accounting, in particular, the use of software products designed specifically for payroll accounting, constant updating of the database and constant monitoring of payroll accrual. Value/originality. To improve the calculation and organization of accounting wages for employees at the enterprise it is necessary to introduce an individual system of payment, using the established rates for high-quality work performed by an employee, or set rates, which will increase the effectiveness of incentives for employees. The main objective of writing this article is to provide recommendations for improving the organization of labor remuneration. However, please note that despite the large number of articles and other scientific works on improving the organization of accounting for payroll at enterprises the questions related to the automation of accounting and implementation of really effective ways to improve and facilitate the organization of accounting for payroll are still unresolved.

The experience of reforming primary health care in conditions of demographic trends of average population age increasing

The article presents experience of reforming of primary health care in the Belgorod Oblast in 2016-2019. In the course of reforming the original organizational model of interaction between doctors and patients developed and implemented. The measures were applied to strengthen the material-technical base and personnel potential of primary medical care. The offices of General Practitioners were arranged within step accessibility for patients. The continuous training of family physicians was organized at the workplace. The unified regional medical information system was developed and implemented enabling corporate conference communication, remote consultations, population feedback and remote arrangement of making appointment with physician. The differentiated approach to medical personnel remuneration of labor was brought on the basis of key performance indices that permitted to increase their salary and quality of work. As a result of the reforms, the percentage of people covered by family physicians dispensary observation increased by 13%, number of emergency calls decreased by 3.3% and number of calls because of illness reduced by 17%. The mortality rate of people older than able-bodied age began to decrease and population life expectancy reached prognosticated numbers of 74 years in 2019.

Variability of hired labour wages and farmers’ own labour remuneration across EU countries

The consistent downward trend in the number of farmers and their family members working on farms, observed for many years, forces farmers to use hired labour, which significantly affects issues related to the payment for labour in EU agriculture. The aim of the study discussed in the article is to assess the differences in the level of hired labour on farms in EU countries and the remuneration of farmers and their family members, which is provided for by the income of the farm. In order to achieve this goal, it was necessary to determine the amount of time of hired work on farms and the remuneration per hour of hired work. The article also examines the effect the Common Agricultural Policy subsidies supporting the farms’ operating activity have on farmers’ remuneration. The subject of the study focused on commercial farms keeping FADN agricultural accounting in 28 EU countries. Standard results of the FADN EU were used in the analysis. The average results of two periods which included the years 2015– 2017 and 2018–2019 were assessed. Horizontal and vertical analyses were used to compare the parameters characterising farms in individual countries in both periods of the study. The conducted research indicates a growing demand for hired labour on farms in the EU, which increases the share of the cost of hired workers in the total costs of a farm. Therefore, it is advisable to continue public support in the framework of the agricultural policy, which contributes to the generation of farm income at an acceptable level. As the study shows, the hourly wages of hired workers in most EU countries exceeded the per hour, unsubsidised income resulting from a farmer’s own labour, and such a situation – from the farmers’ point of view – undermines the economic viability of continuing agricultural production.

The Effect of Agricultural Extension Access on The Performance of Smallholder Sugarcane Farmers in Indonesia

Agricultural extension plays a crucial role in the Indonesian Agricultural Revitalization Program for the 2005-2025 periods, where sugarcane is one of the fourteen priority crops. The provision of an agricultural extension was aimed to increase the income and productivity of sugarcane farmers. This study aimed to evaluate the effect of agricultural extension access on smallholder sugarcane farmers' performance in Indonesia. This study used data from the 2014 Indonesian Sugarcane Farm Household Survey, consisting of 8,831 farmers. This study employed propensity score matching to estimate the effect of access to an agricultural extension on several outcome variables. These variables were gross value-added (GVA), net value added (NVA), labor productivity (LP), land productivity (LDP), net income (NI), and remuneration of family labor (ROFL). The result shows that having access to an agricultural extension increases GVA by 40.5%, NVA by 40.3%, labor productivity by 42.8%, and NI by 40.2%. However, access to agricultural extension insignificantly affects ROFL due to the differences in family working units. Also, farmers with Agricultural Extension access have 13.7% lower land productivity than non-Agricultural Extension farmers since the former has lower input use intensity than the latter. These results suggest that providing agricultural extension service is adequate to improve sugarcane farmers' economic performance.

Cost accounting: A tool for the management decision making process in Nigeria

The study, cost accounting, as a tool for management decision making process is targeted at exploring the various ways which cost accounting information could help the management of enterprises especially manufacturing and processing companies in the formation of polices and making of sound and reliable decisions. In order that this purpose could be proven, the researcher formulated various relevant research questions and also two major hypotheses were also formulated. Interview was conducted with the aid of instrument known as questionnaires which were administered to the staff of Tisco’s Pharmaceutical. Chi-square (X2) method was used for testing the hypotheses under the research. Findings exposed that cost accounting is an aid to management decision making. Also, to be clear of every sentiment, relevant literatures complied in authorities in the relevant fields were reviewed. The opinion of authorities was not different, showing that costing information is necessary for fixing selling price, valuation of inventory, inventory control, labour remuneration, waste reduction, capacity utilization, cost control ascertainment of profitability. Thus, the study proves that cost accounting is a tool for management decision making process in any organisation either in public and private sector.

WAGES AND MECHANISM OF ITS PAYMENTS IN UKRAINE AND CANADA: COMPARATIVE ANALYSIS

The article examines and compares the concept and size of wages in Ukraine and Canada. In the course of the research the definition of the term’s “salary” and “wage” according to the labor legislation of Ukraine and Canada was considered. The analysis and comparison of the definition of the concept of wages contained in the regulations governing labor relations in Ukraine and Canada. The author's own vision of the definition of "salary" is given. It is proved that wages and remuneration are essentially different concepts between which it is inappropriate to equate, because wages should be paid to the employee for the work performed by him, that is, in essence, it should be compensatory, and remuneration is just an incentive or compensatory nature, for example, the reward should be considered gratitude for conscientious work or outstanding achievements in professional activities, etc. It is concluded that at the constitutional level the right of a person to remuneration and related opportunities are more specifically and in detail specified in the Constitution of Ukraine in comparison with the Constitution of Canada where it is reduced to a minimum. An analysis of the level of wages in Ukraine and Canada, based on the size of wages, different professions and areas of activity. It is concluded that wages play an important role between the subjects of labor relations in both Ukraine and Canada. It is noted that there is a huge gap between the salaries of workers in Ukraine and Canada. Attention is paid to the comparison of the minimum wage in Ukraine and Canada. It is noted that it is positive to borrow from the experience of Canada forms of remuneration, this would eliminate the shortcoming of the current The Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor" in terms of consolidating forms of remuneration. The approach to the procedure for payment of wages at the state level in Ukraine and Canada is analyzed, it is concluded that the content of the rules governing the mechanism of payment of wages in Canada are similar to those contained in the Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor", But there are some differences that are positive in nature and bring some flexibility in the regulation of labor relations regarding the legal regulation of wages, which can be borrowed and used in the labor legislation of Ukraine.

Effects of Rail Freight Corridors in Low Population Regions

Impact analysis of the construction and commissioning of a rail freight infrastructure must contemplate the regional economic system in its entirety, since that impact extends beyond the direct contribution to the increase in production, and the consequent generation of income from capital and remuneration of labor incorporated in such activity. The objective of this research is to know the effects that a rail freight infrastructure produces in a region with a low population, such as Extremadura (Spain). For this purpose, the calculation of the total impact produced by the rail freight corridor on the regional economy of Extremadura has been made, which will correspond to the sum of the direct, indirect and induced impacts. For its determination, a simulation tool has been created from Input-Output tables that allow you to compare different impact levels depending on the intensity of the investments made, or the activity developed following the launch of the new rail corridor. The research concludes with the profitability of the action because for a planned investment of 160 M€ for 3 years in the freight rail corridor from Extremadura, every euro invested returns in more than 2 euros to the Extremadura’s productive system, creating more than 4100 jobs.

Влияние мобильной грунтовой лаборатории на организацию строительства в условиях Крайнего Севера

Introduction. This article addresses the role of engineering surveys in construction, engineering surveys in the Far North, the feasibility of using mobile soil testing laboratories for soil research, the influence and the technology of work performance in the conditions of permafrost soils. Besides, the co-authors address factors influencing the complexity of engineering surveys in the Far North. Materials and methods. The co-authors used the following research methods: the study of relevant regulatory documents related to the field of research, analysis and theoretical generalization of the obtained data, systematization, the analysis of existing Russian and English-language sources. Results. The design of a mobile soil laboratory in a 1SS container was studied. The use of mobile soil testing laboratories, organized in 1SS containers, contributes to the reduction of deadlines for the implementation of the required tests and production control. A mobile modular laboratory in 1SS type containers can be installed anywhere, including remote destinations, while the cost of financial and labour resources, needed to install the laboratory, is low, which positively affects the construction process organization. Conclusions. The article summarizes the efficiency and profitability of a mobile soil laboratory in the Far North in terms of construction process organization. Particular aspects of use of a mobile soil testing laboratory, its expediency in individual cases are addressed, since labour remuneration in the Far North is increased in accordance with the labour legislation of the Russian Federation.

Management of regulation processes for labor remuneration and personnel security of enterprises

Management of regulation processes for labor remuneration and personnel security of enterprises

Trade-offs between employment and profitability in a Mediterranean Sea mixed bottom trawl fishery

The exploitation of mixed fisheries leads to trade-offs between fisheries rent, production (landings) and resource conservation because harvest rent cannot be optimized simultaneously for all species. Additionally, the exploitation of mixed fisheries by heterogeneous fleets complicates their management because of the necessity to allocate catch or effort quotas, under some criterion of efficiency or equitability. The allocation of fishing opportunities impacts directly on the availability of jobs in fisheries. To analyse the trade-offs between employment and profits in mixed fisheries, an optimization bioeconomic model was built for the three bottom-trawl fleet segments operating in the Catalonia demersal fishery (NW Mediterranean Sea). The fishery is subject to a multiannual management plan to align fishing effort with the fisheries mortality that would produce the maximum sustainable yield. The optimal effort allocation among the three fleet segments were compared subject to alternative fisheries management policies: (i) maximum sustainable yield, (ii) maximum economic yield, (iii) maximum labour remuneration, (iv) pretty good yield, and (v) equilibrium biomass larger than biomass at maximum sustainable yield, taking into account the multispecies nature of the fishery. The results show that all management policies provide higher profits than current. In the first three scenarios, high profitability can be made compatible with a lower number of better paid jobs, because the optimal allocation of effort in most scenarios would imply a reduction in the number of vessels. The results also show that the current number of vessels and effort distribution (which are the result of a historical process, rather than the results of a management strategy) are far from any optimum.

Social aspect of forestry land use balance in Ukraine

The purpose of the article is to identify the social component of forestry land use for decision-making at the national level to ensure the balanced use of forestlands both at the regional level and at the level of state forest enterprises. Theoretical and methodological bases of the research are based on the analysis of a set of social, economic and ecological indicators of reporting of forestry enterprises as indicators of the state of use of forest lands in the context of balanced development. Several aspects of the activity of the state forest enterprises in the period 2016-2020 by regions and climatic zones were studied in detail, and the scope of forest certification in Ukraine was assessed for a better ecological understanding of social processes in forestry in the country. A positive relationship with a significant correlation rate (r = 0.9078) is proved between the capital investments in forestry production and employment in the forest sector. In addition, fluctuations of the capital investments correlate with the staff qualification (r = 0.816). Assessment results for the level of technical provision of forestry enterprises point to the relationships between the level of technical provision and labour productivity (r = 0.7515) and the level of staff qualification (r = 0.7494). The strength of the relationship between labour productivity and labour remuneration varies over the regions of Ukraine with the correlation rate ranging between 0.7222 and 0.9852. We discuss key asymmetries, interactions and conflicts based on natural and regional specifics of forestry land use. Based on the results of the assessment of the relationships and dynamics of selected indicators, the present study substantiates the necessity to take into account both national and stakeholders’ interests in view of the social aspects of forestry land use with a focus on balance. Regional imbalance in income and labour productivity, insufficient training of employees, insufficient government funding and certification of forests, no practice of carbon units accounting at the regional and local levels, illegal felling are proven to be the restraining factors of the social balance of forestry land use. The results obtained in the study could help to identify potential levers of influence to ensure the balance of forestry land use and a better understanding of the social balance of forestry activities of enterprises.

Financial mechanisms of education development in conditions of decentralization

Financial mechanisms of education development in conditions of decentralization

Labour remuneration in the healthcare sector of Ukraine in terms of decent work concept

PurposeHigh European standards of life quality are declared in a set of legislative documents in Ukraine, but the rewarding policy for the healthcare employees because of the coronavirus disease 2019 (COVID-19) disease remains not fully implemented. The purpose of the study is to develop indicators, standards and methods of assessing rewarding policies for healthcare employees in terms of providing decent labour remuneration that are useful for all stakeholders of the healthcare sector in Ukraine.Design/methodology/approachThe study proposes the methodical foundations of developing evaluation tools of rewarding policies for implementing the decent work concept at the sectoral level.FindingsThe findings identify the complex indicator of decent labour remuneration in the healthcare sector in Ukraine, which is 0.185. It proves that the level of the decent labour remuneration of the healthcare employees in Ukraine is at the low level.Practical implicationsThe study provides the important recommendations for all policymakers in the healthcare sector in different countries in the context of diagnosing the problems in the rewarding policies and determining the directions for improvement in terms of implementation of the decent work principles.Originality/valueBy proposing and calculating the main methodical foundations of evaluation tools development of rewarding policies in the context of realisation of the decent work concept at the sectoral level, the study fills a void in the decent labour remuneration and the labour economics theory literature.