Accounting and Statistical Aspects in Assessing Cost of Quality of Employment in an Enterprise
Tsal-Tsalko Y. S., Moroz Y. Y.

Tsal-Tsalko, Yuzef S., and Moroz, Yuliya Yu. (2018) “Accounting and Statistical Aspects in Assessing Cost of Quality of Employment in an Enterprise.” The Problems of Economy 4:338–343.
https://doi.org/10.32983/2222-0712-2018-4-338-343

Section: Economic statistics. Accounting and Auditing

UDC 311(75.8).657.6

Abstract:
The concept of employment in an enterprise as an important resource for ensuring its economic activity is investigated. It is established that quality of employment in an enterprise is affected by the ratio of the professional abilities of its employees and the process requirements of its economic activity for workforce. The possibilities of information resources of accounts, financial and statistical reporting for quantitative economic assessment of quality of employment in an enterprise are highlighted. The system of parameters for calculating indicators of quality of employment in an enterprise is determined. The parameters for assessing quality of employment in an enterprise are justified, and algorithms for calculating them are developed. The main problem aspects of the state of quality of employment in enterprises of Ukraine by regions are identified. It is argued that accounting information and data presented in financial and statistical reporting should be an integral part of the system for managing quality of employment in an enterprise. The need to develop regulatory levels of parameters characterizing quality of employment in an enterprise is noted.

Keywords: quality of employment, statistical indicators, statistical reporting, financial reporting.

Tabl.: 2. Bibl.: 9.

Tsal-Tsalko Yuzef S. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi Bivd., Zhytomyr, 10008, Ukraine)
Email: morozyy@ukr.net
Moroz Yuliya Yu. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University (7 Staryi Bivd., Zhytomyr, 10008, Ukraine)
Email: morozyy@ukr.net

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