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УДОСКОНАЛЕННЯ МЕХАНІЗМУ УПРАВЛІННЯ ВИТРАТАМИ НА СОЦІАЛЬНИЙ ЗАХИСТ ПРАЦІВНИКІВ НА ПІДПРИЄМСТВІ ШЛЯХОМ ВНЕСЕННЯ ЗМІН ДО НОРМАТИВНО-ПРАВОВОЇ БАЗИ УКРАЇНИ // Improvement of management mechanism by charges on the social securing of workers for an enterprise by making alteration in the normatively-legal base of Ukraine

Author

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  • Фоменко, Ганна Григорівна

    (Донецький університет економіки та права)

Abstract

The article examines the social cost accounting designation in accounting and tax legislation of Ukraine, identified existing deficiencies in the legal framework and the proposed amendments to improve the mechanism of government expenditure on social protection of employees in the company. Досліджено облік витрат соціального призначення у бухгалтерському та податковому законодавстві України, визначені існуючі недоліки нормативно-правової бази та запропоновані зміни та доповнення з метою удосконалення механізму управління витратами на соціальний захист працівників на підприємстві.

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