BUSINESS INFORM №1-2019

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Section: Management and Marketing
UDC 311(75.8).657.6
Tsal-Tsalko Y. S., Moroz Y. Y.
The Statistical-Accounting Provision of Evaluation of the Quality of Staff Employment at Enterprise According to the Indicator of Value Added (p. 358 - 363)
The article is aimed at substantiating the system of statistical-accounting provision of evaluation of the quality of staff employment at enterprise according to the indicator of value added. It is determined that the main indicator of evaluation of the quality of staff employment at enterprise is labor productivity in the calculating of the created value added. Different views of researchers together with provisions of the normative documents on definition of concepts of productivity and value added are systematized. The status of formation of value added at Ukrainian enterprises is analyzed concerning its dynamics, indicators for evaluation of the quality of staff employment and the level of staff participation at creation of separate structural elements of value added. On the basis of the analysis, the authors identified the existing recession of the real values of labor productivity and expenses for workers in Ukraine after 2013, and also a considerable load on staff in the part of income generated for the needs of the State, territorial communities and owners of enterprises. The authors propose their own approach to calculation of the value added, created at enterprise as the sum of such components as: depreciation, staff income, social spendings, taxes, and the created net profit. The possibilities of information resources of the accountance accounts for calculation of the value added created at enterprise are substantiated.
Keywords: staff, labor productivity, value added, statistical analysis, accountance, reporting.
Fig.: 2. Tabl.: 2. Bibl.: 19.

Tsal-Tsalko Yuzef S. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi bulvar, Zhytomyr, 10008, Ukraine)
Email: [email protected]
Moroz Yuliya Yu. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi bulvar, Zhytomyr, 10008, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tsal-Tsalko, Yuzef S., and Moroz, Yuliya Yu. (2019) “The Statistical-Accounting Provision of Evaluation of the Quality of Staff Employment at Enterprise According to the Indicator of Value Added.” Business Inform 1:358–363.

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