Accounting and Statistical Aspects in Assessing Cost of Quality of Employment in an Enterprise

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

Information Support for Managing Territorial Communities: the Aspects of Statistics and Financial Reporting

The state of information support for managing territorial communities as an important resource to obtain the maximum economic, social and ecological effect is investigated. It is established that the use of information resources of statistics and financial reporting by business entities in managing a territorial community is additional opportunities for creating added value in the community, implementing measures for increasing corporate social responsibility and improving the environment. The possibilities of using regional statistics at the level of territorial communities as a new direction in forming information resources to assess social and economic processes are highlighted. The main problem aspects of statistics and financial reporting in the system of territorial accounting as the basis of information resources of a community are determined. The range of issues requiring solutions to ensure information support for managing territorial communities is outlined, in particular those concerning the preparation of statistical reporting and formation of indicators of community development based on the financial reporting of economic entities. It is noted that the development of a territorial community is subject to statistical and financial reporting, and information resources for its assessment can be obtained through reporting indicators of activities of formalized structural elements, such as government, business, social institutions, public organizations, and political parties. Organizational models to form an information base for managing the development of territorial communities are proposed. It is argued that statistics at the level of territorial communities should be an integral part of statistical observations carried out by the State Statistics Service of Ukraine

The Statistical-Accounting Provision of Evaluation of the Quality of Staff Employment at Enterprise According to the Indicator of Value Added

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